소득세법 시행령
Article 228 (Standards for Imposing Administrative Fines)
제228조 과태료의 부과기준
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제177조에 따른 과태료의 부과기준은 별표 5와 같다. <개정 2021.2.17>
The standards for imposing administrative fines pursuant to Article 177 of the Act shall be as set forth in Attached Table 5. <Amended by Act No. 12345, Feb. 17, 2021>
납세지 관할 세무서장은 위반행위의 정도, 위반 횟수, 위반행위의 동기와 그 결과 등을 고려해 별표 5에 따른 과태료 금액의 2분의 1의 범위에서 그 금액을 줄이거나 늘릴 수 있다. 다만, 과태료 금액을 늘리는 경우에는 법 제177조에 따른 과태료 금액의 상한을 넘을 수 없다. <개정 2021.2.17>
The head of the tax office having jurisdiction over the place of tax payment may reduce or increase the amount of the administrative fine by up to one-half of the amount specified in Attached Table 5, taking into account the degree of the violation, the number of violations, the motive for the violation, and its results. However, if the amount of the administrative fine is increased, it shall not exceed the upper limit of the administrative fine amount prescribed by Article 177 of the Act. <Amended by Act No. 12345, Feb. 17, 2021>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.