(1) Where the Government intends to impose an additional tax under this Act or any other tax-related statutes, if any cause for such imposition falls under any of the following, the Government shall not impose such additional tax: <Amended on Dec. 31, 2018; Dec. 22, 2020>
1. Where such cause constitutes grounds for extension of the due date under Article 6;
2. Where a taxpayer fails to fulfill his or her obligations for good cause;
3. Other cases prescribed by Presidential Decree, which are similar to those provided in subparagraphs 1 and 2.
(2) In any of the following cases, the Government shall reduce or exempt an amount set forth in each of the following subparagraphs, from the relevant additional tax imposed under this Act or any other tax-related statutes: <Amended on Dec. 27, 2010; Dec. 31, 2011; Dec. 23, 2014; Dec. 19, 2017; Dec. 31, 2019>
1. Where a person who filed a tax base return files until the statutory due date of return files a revised return pursuant to Article 45 after expiration of the statutory due date of return (limited to additional taxes referred to in Article 47-3, excluding cases where the revised tax base return is filed with a prior knowledge that the initial tax base and the amount of tax would be corrected), the amount shall be the following:(a) Where a revised return is filed within one month after expiration of the statutory due date of return, the amount shall be equivalent to 90/100 of the amount of the relevant additional tax;(b) Where a revised return is filed between one and three months after expiration of the statutory due date of return, the amount shall be equivalent to 75/100 of the amount of the relevant additional tax;(c) Where a revised return is filed between three to six months after the statutory due date of return elapses, the amount shall be equivalent to 50/100 of the amount of the relevant additional tax;(d) Where a revised return is filed between six months and one year after expiration of the statutory due date of return, the amount shall be equivalent to 30/100 of the amount of the relevant additional tax;(e) Where a revised return is filed between one year and one and a half years after expiration of the statutory due date of return, the amount shall be equivalent to 20/100 of the amount of the relevant additional tax;(f) Where a revised return is filed between one and a half years and two years after expiration of the statutory due date of return, the amount shall be equivalent to 10/100 of the amount of the relevant additional tax;
2. Where a person who fails to file a tax base return until the statutory due date of return files a return after the due date pursuant to Article 45-3 after expiration of the statutory due date of return (limited to additional taxes referred to in Articles 47-2, excluding cases where the tax base return after the due date is filed with a prior knowledge that the initial tax base and the amount of tax would be determined), the amount shall be the following:(a) Where a return is filed within one month after the statutory due date of return elapses, the amount shall be equivalent to 50/100 of the amount of the relevant additional tax;(b) Where a revised return is filed between one and three months after expiration of the statutory due date of return: The equivalent to 30/100 of the relevant amount of an additional tax;(c) Where a revised return is filed between three and six months after expiration of the statutory due date of return: The equivalent to 20/100 of the relevant amount of an additional tax;
3. Where it falls under any of the following categories, the amount shall be equivalent to 50/100 of the relevant amount of the additional tax:(a) Where a result of the pre-assessment review is not notified under Article 81-15 within the period of determination and notification thereof (limited to additional taxes imposed under Article 47-4 during the relevant period for which such determination and notification are delayed);(b) Where the obligation of the submission, filing, joining, registration or establishment pursuant to tax-related statutes (hereinafter in this subparagraph, referred to as "submission, etc.") is fulfilled in compliance with the tax-related statutes within one month after the deadline for submission, etc. elapses (limited to additional taxes to be imposed pursuant to tax-related statutes for violation of the duty of such submission, etc.);(c) Notwithstanding subparagraph 1 (d) through (f), where the preliminary return and interim return are filed to be underreported or overreported by the due date of preliminary returns and due date of interim returns prescribed in tax-related statutes and then the revised return of the tax base is filed by the due date of final returns (limited to additional taxes provided for in Article 47-3 imposed during the relevant period, and excluding cases of reporting tax bases, knowing in advance that the tax bases and tax amounts are to be corrected);(d) Notwithstanding subparagraph 2, where the preliminary return and interim return fail to be filed by the due date of preliminary returns and due date of interim returns prescribed in tax-related statutes, but the tax base is returned by the due date of final returns (limited to additional taxes provided for in Article 47-2 imposed during the relevant period, and excluding cases of reporting tax bases, knowing in advance that the tax bases and tax amounts are to be corrected).
(3) Any person who intends to have an additional tax reduced or exempted under paragraph (1) or (2) may file an application therefor, as prescribed by Presidential Decree.[This Article Wholly Amended on Jan. 1, 2010]