(1) Any of the following additional taxes shall be imposed up to 50 million won for each occasion (100 million won for an enterprise, other than small and medium enterprises under Article 2 (1) of the Framework Act on Small and Medium Enterprises), by type of violation of the obligation concerned: Provided, That the same shall not apply to any intentional violation of the obligation: <Amended on Dec. 27, 2010; Jan. 1, 2013; Jun. 7, 2013; Jan. 1, 2014; Dec. 31, 2018; Dec. 31, 2019; Dec. 22, 2020; Dec. 31, 2023>
1. Additional taxes under Articles 81, 81-3, 81-6, 81-7, 81-10, 81-11, and 81-13 of the Income Tax Act;
2. Additional taxes under Articles 75-2, 75-4, 75-5, 75-7, 75-8 (in cases of additional tax under subparagraph 4 of paragraph (1) of the aforesaid Article, limited to the additional tax that is imposed where an invoice is issued by the 25th day of the month immediately following the end of the business year in which the relevant goods or services are supplied after the period of issuance of an invoice elapses) and Article 75-9 of the Corporate Tax Act;
3. Additional taxes under Article 60 (1) (including cases applicable mutatis mutandis under Article 68 (2)), Article 60 (2) 1, 3 through 5 and (5) through (8) of the Value-Added Tax Act;
4. Additional taxes under Article 78 (3), (5) (limited to violation under Article 50 (1) and (2) of the Inheritance Tax and Gift Tax Act), (12), (13), and (14) of the Inheritance Tax and Gift Tax Act;
5. Additional taxes under Articles 30-5 (5) and 90-2 (1) of the Restriction of Special Taxation Act.
(2) In applying paragraph (1), the classification of violations of obligation, the period and methods for application of the upper limit on additional tax, and other necessary matters shall be prescribed by Presidential Decree.[This Article Wholly Amended on Jan. 1, 2010]