(1) Article 60 (1) and (2) and paragraph (3) 1, 3, and 5 of that Article shall apply to the imposition of additional taxes on a simplified taxable person. In such cases, in the subparagraphs of Article 60 (1), the "value of supply" shall be construed as "proceeds from supply", and "one percent" as "0.5 percent."(2) if a simplified taxable person falls under any of the following subparagraphs, the amount as classified in the following subparagraphs shall be added to the amount of tax payable or deducted from the amount of tax refundable: <Amended on Dec. 31, 2022>
1. Where a simplified taxable person is supplied with any goods or services by an entrepreneur who is required to issue tax invoices under Article 32 but fails to receive a tax invoice (excluding where he or she fails to receive a tax invoice during the period in which he or she is required to issue a receipt under Article 36-2 (1) or (2)): 0.5 percent of the proceeds from supply;
2. Where a simplified taxable person who has been issued a tax invoice, etc. fails to have the relevant amount deducted under Article 63 (3), but has it deducted as an input tax amount in calculating the amount of tax payable under the former part of Article 63 (7), upon confirmation by the relevant determining or rectifying agency under Article 57 (1): 0.5 percent of the proceeds from supply.
(3) If a simplified taxable person falls under any of the following cases, an amount provided in each corresponding subparagraph shall be added to the amount of tax payable or deducted from the amount of tax refundable: Provided, That when there is an error in entries on a sum table of tax invoices by customer submitted under Article 66 (6) or 67 (3), this shall not apply to the supply value of the portion for which the relevant transactions are confirmed based on tax invoices issued by the entrepreneur:
1. Where a sum table of tax invoices by customer under Article 66 (6) or 67 (3) is not submitted, 0.5 percent of the supply value of the portion for which the sum table of tax invoices by customer is not submitted;
2. Where all or any of the registration numbers or supply values by transaction parties in entries on a sum table of tax invoices by customer submitted under Article 66 (6) or 67 (3), are omitted or misrepresented, 0.5 percent of the supply value of the portion for which the items to be entered on the sum table of tax invoices by customer are omitted or misrepresented;
3. Where a sum table of tax invoices by customer is submitted at the time of making a final return in the taxable period that includes a preliminary return period because it is not submitted at the time of filing a return under the proviso of Article 66 (6), to which subparagraph 2 is not applicable, 0.3 percent of the supply value.
(4) For the purposes of applying paragraphs (1) through (3), the provisions classified as follows shall not apply to the portion to which paragraph (1) shall apply mutatis mutandis:
1. For the portion to which Article 60 (1) shall apply mutatis mutandis: Article 60 (2) (excluding subparagraph 2), paragraph (2) 2 and (3) of this Article;
2. For the portion to which Article 60 (2) (excluding subparagraph 2) shall apply mutatis mutandis: Paragraph (3) of this Article;
3. For the portion to which Article 60 (2) 2 or (3) 1, 3, or 5 shall apply mutatis mutandis: Article 60 (1) and paragraph (3) of this Article;
4. For the portion to which Article 60 (3) 3 shall apply mutatis mutandis: The main clause of Article 60 (2) 2;
5. For the portion to which Article 60 (3) 5 shall apply mutatis mutandis: The main clause of Article 60 (2) 5.
(5) The additional tax provided in Article 60 (2) 2 and paragraph (3) 2 of this Article shall not apply to the portion to which an additional tax applies under Article 81-9 (2) 3 of the Income Tax Act.[This Article Newly Inserted on Dec. 22, 2020]