Article 28(Penalty surcharges) #
(1) Where an operator of the facilities falls under Article 24 (1), the Minister of Food and Drug Safety may impose a penalty surcharge not exceeding 100 million won in lieu of the suspension of operation of the relevant facilities. <Amended on Mar. 23, 2013; Dec. 11, 2018; Jun. 10, 2022>
(2) Matters necessary for an amount of a penalty surcharge according to degree, etc., of an offense for which the penalty surcharge is imposed under paragraph (1) shall be prescribed by Presidential Decree.
(3) The Minister of Food and Drug Safety may, if necessary for the imposition of a penalty surcharge, request the head of the competent tax office to provide taxation information in a document containing the following matters: <Amended on Mar. 23, 2013; Feb. 3, 2016>
1. Personal information of the taxpayer;
2. Purpose of use;
3. Sales amount which is the basis for the imposition of a penalty surcharge.
(4) Any person who receives a request under paragraph (3) shall comply therewith unless he or she has any justifiable ground contrary thereto. <Added on Feb. 3, 2016>
(5) Where a person obliged to pay a penalty surcharge under paragraph (1) fails to do so by the deadline for payment, the Minister of Food and Drug Safety shall either revoke the disposition to impose a penalty surcharge under paragraph (1) as prescribed by Presidential Decree and issue a disposition to suspend operation under Article 24 (1), or collect the penalty surcharge in the same manner as delinquent national taxes; provided, if it is not possible to render a disposition to suspend operation prescribed in Article 24 (1) due to business closure, etc., the Minister shall collect the penalty surcharge in the same manner as delinquent national taxes. <Added on Feb. 3, 2016; Jun. 10, 2022>
(6) Where the Minister of Food and Drug Safety recognizes that a person hit with a penalty surcharge under paragraph (1) has difficulties in paying the penalty surcharge in a lump sum on any of the following grounds, the Minister may extend the deadline for payment or allow installment payment within the scope of twelve months: <Added on Feb. 8, 2017>
1. Where a person hit with a penalty surcharge suffers from a substantial property loss due to a disaster, etc.;
2. Where a person hit with a penalty surcharge is expected to undergo substantial difficulty financially due to the lump sum payment of the penalty surcharge;
3. Where a person hit with a penalty surcharge has grounds equivalent to those in subparagraph 1 or 2;
(7) Where a person obliged to pay a penalty surcharge for whom the deadline for payment is extended or installment payment is allowed under paragraph (6) falls under any of the following cases, the Minister of Food and Drug Safety may collect the penalty surcharge in a lump sum by revoking the decision to extend deadline for payment or installment payment: <Added on Feb. 8, 2017>
1. Where a person obliged to pay a penalty surcharge fails to pay the penalty surcharge for which installment payment is determined, within the deadline for its payment;
2. Where it is recognized that the entire amount or remaining amount of a penalty surcharge cannot be collected, for the person obliged to pay the penalty surcharge is subject to compulsory execution or the commencement of auction, declares bankruptcy or the dissolution of a corporation, or is subject to the disposition of national or local taxes in arrears;
3. Where a person obliged to pay a penalty surcharge has grounds equivalent to those in subparagraph 1 or 2.
(8) Matters necessary for the extension of deadline for payment, installment payment, etc. of penalty surcharges prescribed in paragraphs (6) and (7) shall be prescribed by Prime Ministerial Decree. <Added on Feb. 8, 2017>