Article 147-7 (Penalty for Failure to Submit Payment Statement, etc.)

The term "unclear cases prescribed by Presidential Decree" in Article 81-11(1)2 of the Act shall refer to cases categorized as follows. <Amended by 2021.5.4> 1. In the case of payment statements: Cases falling under any of the following subparagraphs a. Where it is impossible to confirm the fact of payment because the address, name, taxpayer identification number (or resident registration number if it substitutes for the taxpayer identification number), business registration number, type of income, taxable year of income, or amount paid is not stated or is incorrectly stated in the submitted payment statement b. Where it is impossible to confirm the issuer of securities because the standard securities code is not stated or is incorrectly stated in the submitted payment statement and dividend income payment statement c. Where the deferred retirement income tax under Article 202-2(1) is not stated or is incorrectly stated in the submitted payment statement 2. In the case of simplified payment statements: Refers to cases where it is impossible to confirm the fact of payment because the address, name, taxpayer identification number (or resident registration number if it substitutes for the taxpayer identification number), business registration number, type of income, taxable year of income, or amount paid is not stated or is incorrectly stated in the submitted simplified payment statement.

When applying Article 81-11 of the Act, in the case of pension income and retirement income, the pension income and retirement income under Article 20-3(2) and Article 22(2) of the Act shall be considered as the payment amounts.