Income Tax Act — Article 177 (Administrative fine for Violation of Ordered Matters)

The head of the competent tax office shall impose on and collect from a business entity (including a corporation in the case of subparagraph 3) violating any ordered matter falling under any of the following subparagraphs an administrative fine not exceeding 20 million won: <Amended on Aug. 10, 2021; Dec. 8, 2021>

1. An order to a credit card member store under Article 162-2 (5);

2. An order to a cash receipt merchant under Article 162-3 (8);

3. An order to a person required to submit taxation data under Article 173 (2).[This Article Newly Inserted by Act No. 16104, Dec. 31, 2018]