Article 80 (Determination and Revision)

The head of the regional tax office or the regional commissioner of the National Tax Service having jurisdiction over the place of tax payment shall revise the taxable income and tax amount for the relevant tax period in any of the following cases for a person who has filed a confirmed return of taxable income pursuant to Articles 70, 70-2, 71, and 74 (including a person who has not filed a confirmed return of taxable income pursuant to Article 73 in cases 2 and 3): <Amended by Act No. 11834, Dec. 27, 2010; Act No. 11627, Jan. 1, 2013; Act No. 12256, Jan. 1, 2014; Act No. 13606, Dec. 15, 2015> 1. Where there is an omission or error in the reported content. 2. Where there is an omission or error in the income tax withheld pursuant to Articles 137, 137-2, 138, 143-4, 144-2, 145-3, or 146, and it is deemed difficult to collect from the withholding agent due to the closure or disappearance of the withholding agent, etc., or it is deemed difficult for the withholding agent to perform withholding due to the resignation of an employee. 3. Where a person who has filed a return for deductions of income and tax for earned income pursuant to Article 140 has received comprehensive income deductions and tax credits by fraudulent means prescribed by Presidential Decree, such as receiving receipts with fabricated information, and it is deemed difficult for the withholding agent to verify whether the deduction was fraudulent. 4. Where the whole or part of the statement of accounts by sales and purchase supplier under Article 163 (5) or the payment statement under Articles 164 and 164-2 has not been submitted. 5. In cases falling under any of the following categories, where the reported content is deemed to be untrustworthy based on the scale of facilities or business conditions: a. Where a business operator required to use a business account pursuant to Article 160-5 (1) fails to comply with such requirement. b. Where a business operator required to report a business account pursuant to Article 160-5 (3) fails to comply with such requirement. c. Where a business operator meeting the requirements for joining a credit card merchant pursuant to Article 162-2 (1) fails to join as a credit card merchant under the Specialized Credit Financial Business Act without justifiable grounds. d. Where a credit card merchant that joined as such based on meeting the requirements for joining a credit card merchant pursuant to Article 162-2 (2) refuses transactions by credit card or issues a credit card sales slip with fabricated information in violation of Article 162-2 (2) without justifiable grounds. e. Where a business operator meeting the requirements under Article 162-3 (1) fails to join as a cash receipt merchant without justifiable grounds. f. Where a business operator that joined as a cash receipt merchant pursuant to Article 162-3 (1) fails to issue a cash receipt or issues a cash receipt with fabricated information in violation of Article 162-3 (3) or (4) without justifiable grounds.

If any omission or error is discovered in the determination or revision of taxable income and tax amount after it has been made, the head of the regional tax office or the regional commissioner of the National Tax Service having jurisdiction over the place of tax payment shall immediately revise the taxable income and tax amount again.