(1) Where a taxpayer fails to file a return (including preliminary returns and interim returns, but excluding returns of persons who are not financial and insurance business entities from among returns prescribed in Article 9 of the Education Tax Act and excluding returns under the Act on Special Rural Development Tax and the Comprehensive Real Estate Holding Tax Act) on the tax base of national tax pursuant to the tax-related statutes within the statutory due date of return, amounts obtained by multiplying an amount he or she should pay upon filing the tax return by the following rates (where he or she should pay an additional tax under this Act and the tax-related statutes and an additional amount equivalent to the interest he or she should pay by adding thereto pursuant to the tax-related statutes, such amounts shall be excluded; hereinafter referred to as "tax amount to be paid due to non-filing") shall be additional taxes: <Amended on Dec. 20, 2016; Dec. 31, 2019>
1. Where the taxpayer fails to file a return on tax base under the tax-related statutes by the statutory due date of return due to an unlawful act: 40/100 (in cases of an unlawful act committed in cross-border trades, 60/100);
2. Cases except for those prescribed in subparagraph 1: 20/100.
(2) Notwithstanding paragraph (1), in any of the following cases, an amount specified in the relevant subparagraph shall be an additional tax: <Amended on Dec. 20, 2016; Dec. 31, 2019>
1. Where a person failing to file a return under Articles 70 and 124 of the Income Tax Act or Articles 60, 76-17 and 97 of the Corporate Tax Act is a person subject to double-entry bookkeeping under Article 160 (3) of the Income Tax Act (hereinafter referred to as "person subject to double-entry bookkeeping) or a corporation: An amount specified in the relevant item as follows or an amount specified in the relevant subparagraph of paragraph (1), whichever is the greater amount:(a) In cases falling under paragraph (1) 1: An amount obtained by multiplying the amount of revenue classified as follows (hereafter in this Article, referred to as "amount of revenue") by 14/10,000:(i) Individual: The amount of the individual's gross revenue out of the business income calculated in accordance with Articles 24 through 26 and 122 of the Income Tax Act;(ii) Corporation: The amount of the corporation's revenue which shall be entered on the tax base return and corporate tax amount return in accordance with Articles 60, 76-17, and 97 of the Corporate Tax Act;(b) In cases of paragraph (1) 2: An amount obtained by multiplying the amount of revenue by 7/10,000;
2. Where a business entity prescribed in the Value-Added Tax Act failing to file a return under Articles 48 (1), 49 (1) and 67 of the same Act has a tax base to which a zero rate applies under the same Act or the Restriction of Special Taxation Act (hereinafter referred to as "zero-rate tax base"): An amount obtained by adding an amount equivalent to 5/1,000 of the zero-rate tax base to an amount specified in the relevant subparagraph of paragraph (1).
(3) Notwithstanding paragraphs (1) and (2), in any of the following cases, paragraphs (1) and (2) shall not apply: <Amended on Jun. 7, 2013; Dec. 23, 2014>
1. Deleted; <Dec. 22, 2020>
2. Where a taxpayer is exempted from the obligation to pay taxes pursuant to Article 69 of the Value-Added Tax Act.
(4) In applying paragraph (1) or (2), additional tax under paragraph (1) or (2) shall not apply to the portion equivalent to the bad-debt tax amount under the proviso of Article 45 (3) of the Value-Added Tax Act. <Amended on Jun. 7, 2013>
(5) When applying paragraph (1) or (2), an additional tax under paragraph (1) or (2) in relation to a final return shall not apply to a portion on which an additional tax is imposed pursuant to this Article or Article 47-3 in relation to a preliminary return and interim return. <Amended on Dec. 23, 2014>
(6) When applying paragraph (1) or (2), Article 81-5 or 115 of the Income Tax Act or Article 75-3 of the Corporate Tax Act applies simultaneously, only an additional tax the amount of which is the largest among them shall apply, and where the amount of additional tax is equal to one another, only an additional tax under paragraph (1) or (2) shall apply. <Amended on Dec. 23, 2014; Dec. 19, 2017; Dec. 31, 2018; Dec. 31, 2019>
(7) Except as provided in paragraphs (1) through (6), matters necessary to impose additional taxes shall be prescribed by Presidential Decree. <Amended on Dec. 23, 2014; Dec. 31, 2019>[This Article Wholly Amended on Dec. 31, 2011]