(1) Where the Minister of Employment and Labor has to order the suspension of business pursuant to Article 21(4) (including cases applicable mutatis mutandis pursuant to Articles 74(4), 88(5), 96(5), 126(5), or 135(6)), if the suspension of business is deemed likely to severely inconvenience users or harm public interests, the Minister of Employment and Labor may impose a penalty surcharge not exceeding one billion won in lieu of the disposition to suspend business.
(2) Where necessary to collect a penalty surcharge referred to in paragraph (1), the Minister of Employment and Labor may request the head of the competent tax office to provide taxation information, in a document stating the following matters:
1. Personal information of a taxpayer;
2. The purpose of use;
3. The sales as the standard amount for imposing a penalty charge.
4. The reasons and criteria for imposing a penalty surcharge.
(3) Where a person subject to imposition of a penalty surcharge referred to in paragraph (1) fails to pay it by the payment deadline, the penalty surcharge shall be collected in the same manner as delinquent national taxes.
(4) The types of violations subject to penalty surcharges referred to in paragraph (1), the amount of penalty surcharge according to the severity of violations, and other necessary matters shall be prescribed by Presidential Decree.