MArticle 100-9 (Restrictions on the Refund of Earned Income Tax Credit)

The head of the tax office having jurisdiction over the place of tax payment shall not refund the earned income tax credit for 2 years (or 5 years if the application was falsely made due to fraud or other dishonest acts) from the year to which the date of confirmation belongs (if the earned income tax credit under Article 100-8 was refunded in the year to which the date of confirmation belongs, then the next year) if the applicant (including the heir under Article 100-6(2); hereinafter the same applies in this paragraph) has applied for the earned income tax credit by stating differently from the facts regarding the application requirements for the earned income tax credit, as specified in any of the following subparagraphs, due to willful intent or gross negligence. 1. Matters concerning the eligibility requirements for the earned income tax credit under Article 100-3(1) and (2) 2. Total salary, etc., for the calculation of the earned income tax credit under Article 100-5(1) through (3)

The head of the tax office having jurisdiction over the place of tax payment shall inform the person whose refund of the earned income tax credit is restricted under Paragraph ① or ② of the reasons for and duration of the restriction on the refund of the earned income tax credit, as prescribed by Presidential Decree.