(1) The Government may impose additional taxes upon the person violating obligations prescribed in tax-related statutes, as prescribed in this Act or other tax-related statutes.
(2) Penalty taxes shall be an item of the relevant national tax under the tax-related statutes prescribing the obligation concerned: Provided, That in cases of reducing or exempting a relevant national tax, the additional tax shall not be included in such reduced or exempted national tax.
(3) Additional taxes shall be added to tax payable or deducted from the amount of taxes to be refunded. <Newly Inserted on Dec. 31, 2011>[This Article Wholly Amended on Jan. 1, 2010]