소득세법
Article 177 (Administrative Fines for Violation of Orders)
제177조 명령사항 위반에 대한 과태료
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
1. 제162조의2제5항에 따른 신용카드가맹점에 대한 명령
2. 제162조의3제8항에 따른 현금영수증가맹점에 대한 명령
3. 제173조제2항에 따른 과세자료를 제출하여야 할 자에 대한 명령
4. 제164조의4제2항에 따른 가상자산사업자에 대한 명령
The head of the competent tax office shall impose and collect administrative fines of not more than 20 million won on a business operator (including a corporation in cases of subparagraphs 3 and 4) who violates any of the following orders: <Amended by Aug. 10, 2021, Dec. 8, 2021, Dec. 31, 2024> 1. Orders on credit card merchants pursuant to Article 162-2 (5) 2. Orders on cash receipt merchants pursuant to Article 162-3 (8) 3. Orders on persons who must submit taxation data pursuant to Article 173 (2) 4. Orders on virtual asset business operators pursuant to Article 164-4 (2)
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.