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

In the case of "unclear cases prescribed by Presidential Decree" in Article 81-11 (1) (2) of the Act, the following cases shall apply according to the classification. 1. In the case of a payment statement: Cases falling under any of the following subparagraphs a. When the payment fact cannot be confirmed because the address, name, taxpayer identification number (resident registration number if it substitutes for the taxpayer identification number), business registration number, type of income, attribution year of income, or payment amount of the payer or recipient of income is not entered or incorrectly entered in the submitted payment statement. b. When the issuer of securities cannot be confirmed because the standard code of securities is not entered or incorrectly entered in the submitted payment statement and the payment statement for interest and dividend income. c. When the deferred retirement income tax under Article 202-2 (1) is not entered or incorrectly entered in the submitted payment statement. 2. In the case of a simplified payment statement: It refers to a case where the payment fact cannot be confirmed because the address, name, taxpayer identification number (resident registration number if it substitutes for the taxpayer identification number), business registration number, type of income, attribution year of income, or payment amount of the payer or recipient of income is not entered or incorrectly entered in the submitted simplified payment statement.

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