ARTICLE 81-10 (Additional Tax for Failure to Submit Tax Invoices, etc.)

Where a business operator (excluding small-scale business operators prescribed by Presidential Decree) falls under any of the following subparagraphs, they shall pay an additional tax equivalent to the amount specified in each subparagraph, in addition to the comprehensive income tax determined for the relevant taxable period: 1. Where a tax invoice (including an electronic tax invoice under the latter part of Article 163(1); hereinafter the same applies in this Article) issued under Article 163(1) or (2) does not state all or part of the information prescribed by Presidential Decree, or states the information incorrectly (excluding the portion to which subparagraph 2 applies): 1/100 of the supply value 2. Where, in relation to the submission of a statement of aggregate tax invoices by sales/purchaser by purchaser under Article 163(5) (hereinafter referred to as "statement of aggregate tax invoices" in this subparagraph), any of the following applies (excluding the sales value or purchase value of the portion to which subparagraph 4 applies): The amount according to the classification of the following subparagraphs a. Where the statement of aggregate tax invoices is not submitted under Article 163(5): 5/1000 of the supply value (If submitted within one month after the due date for submission, 3/1000 of the supply value) b. Where all or part of the information that should be stated in the submitted statement of aggregate tax invoices as prescribed by Presidential Decree is not stated, or is stated incorrectly (excluding the sales value or purchase value of the portion where the transaction facts are confirmed according to Presidential Decree due to an error in stating the information in the statement of aggregate tax invoices): 5/1000 of the supply value 3. Where, in relation to the submission of a statement of aggregate tax invoices by purchaser under Article 54 of the Value-Added Tax Act (hereinafter referred to as "statement of aggregate tax invoices by purchaser"), any of the following applies (excluding the purchase value of the portion to which subparagraph 4 applies): The amount according to the classification of the following subparagraphs a. Where the statement of aggregate tax invoices by purchaser is not submitted under Article 163-2(1): 5/1000 of the supply value (If submitted within one month after the due date for submission, 3/1000 of the supply value) b. Where the statement of aggregate tax invoices by purchaser is submitted, and all or part of the information that should be stated in the statement of aggregate tax invoices by purchaser is not stated, or is stated incorrectly (excluding the purchase value of the portion where the transaction facts are confirmed according to Presidential Decree due to an error in stating the information in the statement of aggregate tax invoices by purchaser): 5/1000 of the supply value 4. Where any of the following applies: 2/100 of the supply value (When applying subparagraph a, if a person required to issue an electronic tax invoice under Article 163(1) issues a tax invoice other than an electronic tax invoice, and if an invoice is issued under Article 163(1) or (2) after the issuance period stipulated in Article 163(7) by January 25th of the year following the taxable period to which the supply of the goods or services belongs, the rate shall be 1/100). a. Where a tax invoice under Article 163(1) or (2) is not issued at the issuance period stipulated in Article 163(7). b. Where a tax invoice under Article 163(1) or (2), a credit card sales slip under Article 160-2(2) subparagraph 3, or a cash receipt under the same paragraph subparagraph 4 (hereinafter referred to as "tax invoice, etc." in this subparagraph) is issued without supplying goods or services. c. Where a tax invoice, etc. is received without receiving goods or services. d. Where a tax invoice, etc. is issued in the name of a person who is not the actual supplier of the goods or services, despite supplying goods or services. e. Where a tax invoice, etc. is received in the name of a person who is not the actual recipient of the goods or services, despite receiving goods or services. 5. Where the issuance details of electronic tax invoices are transmitted to the Commissioner of the National Tax Service by the 25th of the month following the end of the taxable period to which the supply of goods or services belongs, after the deadline stipulated in Article 163(8) (excluding the portion to which subparagraph 4 applies): 3/1000 of the supply value (For supplies of goods or services made before December 31, 2016, by business operators under Article 163(1) subparagraph 1, and for supplies of goods or services made before December 31, 2018, by business operators under the same paragraph subparagraph 2, the rates shall be 1/1000 respectively). 6. Where the issuance details of electronic tax invoices are not transmitted to the Commissioner of the National Tax Service by the 25th of the month following the end of the taxable period to which the supply of goods or services belongs, after the deadline stipulated in Article 163(8) (excluding the portion to which subparagraph 4 applies): 5/1000 of the supply value (For supplies of goods or services made before December 31, 2016, by business operators under Article 163(1) subparagraph 1, and for supplies of goods or services made before December 31, 2018, by business operators under the same paragraph subparagraph 2, the rates shall be 3/1000 respectively).

The additional tax under paragraphs ① and ② shall apply even if there is no calculated comprehensive income tax.