(1) If a resident falls under any of the following cases, the head of a tax office having jurisdiction over the place for tax payment shall collect income tax for the amount unpaid pursuant to the National Tax Collection Act: <Amended by Act No. 11611, Jan. 1, 2013>
1. Where a person liable to file a return and pay interim tax prepayment pursuant to Article 65 (6) fails to pay all or part of such tax amount;
2. Where any person fails to pay all or part of income tax for the relevant taxable period pursuant to Article 76.
(2) If the amount of income tax of a resident in the relevant taxable period collected or paid pursuant to paragraph (1) or Article 76 is less than the amount of income tax determined or reassessed by the head of a tax office or the commissioner of a regional tax office having jurisdiction over the place for tax payment pursuant to Article 80, the head of a tax office having jurisdiction over the place for tax payment shall collect such shortfall. The same shall also apply to the interim tax prepayment pursuant to Article 65.
(3) Where a withholding agent fails to pay the tax withheld or is to be withheld by the deadline therefor, or underpays such tax, the head of a tax office having jurisdiction over the place for tax payment shall collect the tax due plus penalty tax pursuant to Article 47-5 (1) of the Framework Act on National Taxes from a withholding agent: Provided, That where a withholding agent fails to deduct withholding taxes in any of the following cases, the head of a tax office having jurisdiction over the place for tax payment shall collect only penalty tax under Article 47-5 (1) of the Framework Act on National Taxes: <Amended by Act No. 11146, Jan. 1, 2012; Act No. 11611, Jan. 1, 2013>
1. Where the amount of income subject to withholding tax which has not been deducted is already included in the amount of tax base declared and paid by a taxpayer;
2. Where the head of the competent tax office of a taxpayer levies income tax directly on the amount of income subject to withholding which has not been deducted at source on the taxpayer and collects the same from him/her pursuant to Articles 80 and 114.
(4) Where the amount of interim tax prepayment, payment by preliminary return on profit margin from the sale and purchase of land, etc., occasional imposition, and withholding taxation pursuant to Articles 65, 69, 82, 127 and 150 exceeds the total amount of calculated tax on global income and the total amount of calculated tax on retirement income under subparagraph 3 of Article 15 respectively, the head of a tax office having jurisdiction over the place for tax payment shall refund such excess or appropriate it for other national taxes and compulsory collecction fees. <Amended on Dec. 29, 2020>
(5) Where a taxpayers association fails to collect and pay the income tax for its members each month by the deadline therefor, or underpays such income tax, the head of a tax office having jurisdiction over the taxpayers association shall collect the tax due plus surtax pursuant to Article 47-5 (1) of the Framework Act on National Taxes from the taxpayers association. <Newly Inserted by Act No. 11146, Jan. 1, 2012>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]