81-9-jo-9 (sinyongkadeu-miche-hyeongeum-yeongsujeung-balgeup-bulseongsil-gasanse)

If a business operator falls under any of the following subparagraphs, he/she shall pay an amount determined according to the classification of each subparagraph, in addition to the comprehensive income tax determined for the relevant tax period, as a surcharge. <Amended by Act No. 16955, Dec. 8, 2021> 1. If the business operator fails to register as a cash receipt merchant under Article 162-3 (1) or registers after the registration deadline: The amount calculated according to the following calculation formula ┌───────────────────────────────────────────┐ │ │ Surcharge = A × B × 1/100 │ ─── │ C │ │ A: Revenue for the relevant tax period (limited to revenue from business types subject to registration as a cash receipt merchant, excluding revenue from sales slips and tax invoices issued under Article 163 and Article 32 of the Value-Added Tax Act, etc., as prescribed by Presidential Decree) │ B: Period of non-registration (refers to the number of days from the day after the registration deadline under Article 162-3 (1) to the day before the registration date; if the period of non-registration spans two or more tax periods, the period of non-registration shall be applied for each tax period) │ C: 365 (366 in a leap year) └───────────────────────────────────────────┘ 2. If the business operator refuses to issue a cash receipt or issues a cash receipt incorrectly in violation of Article 162-3 (3), and the amount of sales is notified by the head of the tax office having jurisdiction over the place of tax payment pursuant to the latter part of Article 162-3 (6) (limited to cases where the amount subject to cash receipt issuance is 5,000 won or more per case, and excluding cases falling under subparagraph 3): 5/100 (if the amount calculated per case is less than 5,000 won, it shall be 5,000 won) of the refused amount per case or the incorrectly issued amount per case (meaning the difference between the amount that should have been issued per case and the amount actually issued) 3. If the business operator fails to issue a cash receipt in violation of Article 162-3 (4) (excluding cases prescribed by Presidential Decree, such as those subject to insurance benefits under the National Health Insurance Act): 20/100 of the unissued amount (if the business operator voluntarily reports to the competent tax office or voluntarily issues a cash receipt within 10 days from the date of receiving the transaction amount due to error or omission, it shall be 10/100).