ARTICLE 81-14 (Additional Tax for Non-Compliance with Submission of Statement of Expenses Related to Business Passenger Cars)

Where a person required to keep a double-entry bookkeeping who has included expenses related to business passenger cars, etc. in necessary expenses pursuant to Article 33-2 (1) through (3) fails to submit a statement of expenses related to business passenger cars, etc. (hereinafter referred to as "statement" in this paragraph) pursuant to paragraph (4) of the same Article, or submits it with false information, they shall pay the following amounts as an additional tax, added to the determined tax amount of comprehensive income for the relevant taxation period. 1. Where the statement is not submitted: 1 percent of the amount included in necessary expenses as expenses related to business passenger cars, etc. when the person required to keep a double-entry bookkeeping files a return under Articles 70 and 70-2. 2. Where the statement is submitted with false information: 1 percent of the amount included in necessary expenses as expenses related to business passenger cars, etc. when the person required to keep a double-entry bookkeeping files a return under Articles 70 and 70-2, among the amount falsely stated in the statement.