(1) If a tax official receives money or valuables in connection with his or her duties, a request shall be made through procedures for disciplinary action under Article 82 of the State Public Officials Act, to adopt a resolution to impose a disciplinary additional charge in an amount not exceeding five times the value of the money or valuables received.
(2) Where a tax official subject to a disciplinary action has received a criminal punishment or has fulfilled his or her obligation of compensation, etc. (including cases of confiscation or additional collection) under other statutes before or after a resolution to impose a disciplinary additional charge is adopted pursuant to paragraph (1), a request shall be made to the disciplinary committee to adopt a resolution to impose a reduced amount of the disciplinary additional charge or to reduce or exempt the disciplinary additional charge.
(3) The Commissioner of the National Tax Service (where the head of a customs office takes charge of affairs related to national taxes under tax-related statutes, the Commissioner of the Korea Customs Service) shall request a resolution to impose a disciplinary additional charge (including request for reduction) under paragraphs (1) and (2) against public officials of Grade V or higher or members in general service of the Senior Executive Service; and the head of a subordinate agency or the superior agency against public officials of Grade VI or lower.
(4) Where a person subject to the imposition of a disciplinary additional charge under paragraph (1) fails to pay the additional charge within the due date of payment, a person authorized to impose disciplinary actions may collect such charge in the same manner as forced collection of national taxes. <Amended on Dec. 22, 2020>[This Article Newly Inserted on Dec. 31, 2018]