(1) Where, by applying the tax rate under Article 129 (1) 1 (d) or 2 (b) instead of Article 5 of that Act without any deliberation or gross negligence, a withholding agent under Article 127 withholds tax on the income and dividend income to which differential taxation under Article 5 of the Act on Real Name Financial Transactions and Confidentiality applies, the actual owner of the relevant account shall, notwithstanding Article 127 (1), pay an amount of shortfalls in withheld income tax (including penalty tax under Article 47-5 (1) of the Framework Act on National Taxes; hereinafter the same shall apply in this Article).
(2) With respect to the amount of shortfalls in withheld income tax, the actual owner of the relevant account shall be deemed the withholding agent.[This Article Newly Inserted by Act No. 16104, Dec. 31, 2018]