(1) Where a person liable to collect and pay national taxes fails to pay or underpays the tax to be collected (in cases falling under paragraph (2) 2, the amount of tax collected) by the statutory due date of payment, an aggregate of the following amounts equivalent to less than 50/100 of the amount of such unpaid or underpaid tax (in cases of an aggregate of the amounts for the period from the day immediately after the statutory due date of payment until the date of notice of payment, referring to an amount equivalent to 10/100) shall be an additional tax:<Amended on Jan. 1, 2013; Dec. 31, 2019; Dec. 29, 2020>
1. An amount equivalent to 3/100 of the amount of unpaid tax or underpaid tax;
2. The amount of unpaid tax or underpaid tax x The period from the day immediately after the statutory due date of payment through the date of payment (excluding the period from the date of notice of payment until the due date of payment stated on a notice of payment) × The interest rate prescribed by Presidential Decree in consideration of the interest rates, etc. that the financial institutions apply to overdue loans.
(2) "Obligation to collect and pay national taxes" in paragraph (1) refers to any obligation described below: <Amended on Jun. 7, 2013>
1. An obligation to withhold and pay the income tax or corporate tax under the Income Tax or the Corporate Tax;
2. An obligation to collect and pay the income tax under Articles 150 through 152 by a taxpayers' association under Article 149 of the Income Tax Act;
3. An obligation to collect and pay the value-added tax by a person who is provided the service, etc. under Article 52 of the Value-Added Tax Act.
(3) Notwithstanding paragraph (1), in any of the following subparagraphs, paragraph (1) shall not apply: <Amended on Jan. 1, 2013>
1. Where a person liable to withhold the income tax under the Income Tax Act is a US solider who resides in Korea;
2. Where a person liable to withhold the income tax under the Income Tax Act pays income under Article 20-3 (1) 1 or 22 (1) 1 of the Income Tax Act;
3. Where a person liable to withhold the income tax or corporate tax under the Income Tax Act or the Corporate Tax Act is the State, local government or association of local government (excluding the case of falling under Article 128-2 of the Income Tax Act).
(4) For purposes of applying paragraph (1), if the period from the day immediately after the due date of payment stated on a notice of payment until the date of payment (where the designated due date of payment and the due date prescribed in a notice of demand are extended under Article 13 of the National Tax Collection Act, such extended period shall be excluded) exceeds five years, such period shall be five years. <Newly Inserted on Dec. 31, 2019; Dec. 29, 2020>
(5) Where the amount of delinquent national taxes by notice of payment and by tax item is less than 1.5 million won, an additional tax under paragraph (1) 2 shall not apply. <Newly Inserted on Dec. 31, 2019; Dec. 29, 2020; Dec. 21, 2021>
(6) Notwithstanding paragraph (1), additional taxes for delayed payment of the amount of withholding tax on financial investment income under Article 4 (1) 2-2 of the Income Tax Act that is generated during each taxable period to which January 1, 2025 and January 1, 2026 belong shall be an amount equivalent to 50/100 of the sum of each amount specified in the subparagraphs of paragraph (1) within the limits prescribed in the provisions, with the exception of the subparagraphs, of the same paragraph. <Newly Inserted on Dec. 31, 2022>[This Article Wholly Amended on Dec. 31, 2011][Title Amended on Dec. 22, 2020]