(1) The Commissioner of the National Tax Service may publish the personal information, etc. about any of the following persons, notwithstanding Article 81-13 and Article 57 of the Adjustment of International Taxes Act: Provided, That the same shall not apply where national taxes in arrears are under a request for appeal, such as objection, request for review, etc. or where any other ground prescribed by Presidential Decree exists: <Amended on Dec. 31, 2011; Jan. 1, 2013; Dec. 23, 2014; Dec. 15, 2015; Dec. 20, 2016; Dec. 22, 2020; Dec. 21, 2021>
1. Deleted; <Dec. 22, 2020>
2. Personal information about, details of additional charge of national taxes, etc. of an organization that unfaithfully receives donations prescribed by Presidential Decree (hereafter in this Article, referred to as "unfaithful donation-receiving organization");
3. Personal information about, amount of evaded taxes, etc. of a person who has been found guilty in a judgment which has been made definite for a crime under Articles 3 (1), 4 or 5 of the Punishment of Tax Evaders Act, in whose case the amount of evaded taxes, etc. under Article 3 (1) of the aforesaid Act is at least 200 million won a year (hereinafter referred to as "tax evader");
4. Personal information, the amount of taxes subject to violation of obligations to report, etc. of a person required to report account under Article 53 (1) of the Adjustment of International Taxes Act, whose amount has been not reported within the due date of tax return or underreported amount exceeds five billion won (hereafter in this Article, referred to as "person violating obligations to report on overseas financial accounts");
5. Personal information, the sum of the supplied values falsely stated, etc. of a person who has been found guilty in a judgment which has been made definite for a crime under Article 8-2 of the Act on the Aggravated Punishment of Specific Crimes (hereinafter referred to as "person violating obligations to issue a tax invoice").
(2) A national tax information committee shall be established in the National Tax Service (hereafter in this Article, referred to as the "Committee") in order to deliberate on whether to disclose personal information about unfaithful donation-receiving organization, a tax evader, a person violating obligations to report on overseas financial accounts, or a person violating obligations to issue a tax invoice as provided in paragraph (1), details of national taxes to be additionally charged thereto, amount of taxes evaded, the amount of taxes subject to violation of obligations to report, the sum of the supplied values falsely stated, etc.; and on whether it is necessary to impose a court-ordered confinement to the delinquent taxpayer under Article 115 (1) 3 of the National Tax Collection Act. <Amended on Dec. 31, 2011; Jan. 1, 2013; Dec. 31, 2019; Dec. 22, 2020; Dec. 29, 2020; Dec. 21, 2021>
(3) Where it is deemed difficult to expect a fair deliberation by a member of the Committee, such member shall be excluded or recuse himself or herself from a meeting of the Committee, as prescribed by Presidential Decree. <Newly Inserted on Dec. 23, 2014; Dec. 31, 2017; Dec. 31, 2019>
(4) The Commissioner of the National Tax Service shall notify the persons, the list of which is subject to publication, who have undergone deliberation by the Committee, that their list will be published as unfaithful donation-receiving organizations or persons who have violated obligations to report on his or her overseas financial accounts, and shall provide them with an opportunity to explain their position, and shall select persons, the list of which is subject to publication, taking into account whether they have fulfilled their responsibilities for preparing and keeping the details of issuance of donation receipts, or whether they have performed their obligations to report on their overseas financial accounts after having the Committee re-deliberate on whether to publish the list of unfaithful donation-receiving organizations or persons violating obligations to report on overseas financial accounts after an elapse of six months from the date of notice. <Amended on Jan. 1, 2013; Dec. 23, 2014; Dec. 22, 2020; Dec. 21, 2021>
(5) The publication under paragraph (1) shall be made by means of posting their list in the Official Gazette and in the national tax information and communications network or on the bulletin boards of competent tax offices. <Amended on Dec. 23, 2014>
(6) Necessary matters regarding the publication of the list of unfaithful donation-receiving organizations, tax evaders, persons violating obligations to report on overseas financial accounts, or persons violating obligations to issue a tax invoice, and matters necessary for the composition, operation, etc. of the Committee under paragraphs (1) through (4), shall be prescribed by Presidential Decree. <Amended on Dec. 31, 2011; Jan. 1, 2013; Dec. 23, 2014; Dec. 22, 2020; Dec. 21, 2021>[This Article Wholly Amended on Jan. 1, 2010][Title Amended on Dec. 22, 2020]