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ACT ON THE COLLECTION, ETC. OF LOCAL NON-TAX REVENUE

Act No. 11998, Aug. 6, 2013

Amended by Act No. 12617, May 20, 2014

Act No. 12844, Nov. 19, 2014

Act No. 13294, May 18, 2015

Act No. 14193, May 29, 2016

Act No. 14474, Dec. 27, 2016

Act No. 14476, Dec. 27, 2016

Act No. 14839, Jul. 26, 2017

CHAPTER I GENERAL PROVISIONS
 Article 1 (Purpose)
The purpose of this Act is to contribute to increasing the financial resources of local governments and enhancing the financial soundness thereof by specifying procedures for depositions on default of local non-tax revenue receipts and by prescribing matters necessary for collecting and managing local non-tax revenue receipts. <Amended by Act No. 14193, May 29, 2016>
 Article 2 (Definitions)
The terms used in this Act shall be defined as follows: <Amended by Act No. 12844, Nov. 19, 2014; Act No. 14193, May 29, 2016; Act No. 14839, Jul. 26, 2017>
1. The term “local non-tax revenue receipts” means any of the following, which is money other than taxes as revenue of local governments; imposed and collected (including where such money is imposed and collected under delegation or entrustment from the head of a State agency) by the head of a local government and the head of an administrative agency under its jurisdiction to achieve their administrative objectives:
(a) Penalty surcharges, charges for compelling execution, and other kinds of charges, collectable pursuant to this Act under other Acts;
(b) Other money other than taxes, collectable pursuant to this Act under other Acts;
1-2. The term “local non-tax revenue” means local non-tax revenue receipts, and other monetary revenue determined by Ordinance of the Ministry of the Interior and Safety, such as fees and property rental revenue, which is monetary non-tax revenue of a local government imposed and collected pursuant to other Acts or municipal ordinances of such local government;
2. The term “Act concerning local non-tax revenue” means any Act prescribing the basis for imposing and collecting local non-tax revenue, excluding this Act;
3. The term “collecting official” means the head of a local government or a public official delegated by the head of a local government with duties concerning imposing, collecting, etc. local non-tax revenue receipts;
4. The term “payer” means a person obliged to pay any local non-tax revenue receipts pursuant to any Act concerning local non-tax revenue;
5. The term “payer in arrears” means a person who fails to pay any local non-tax revenue receipts within the payment deadline;
6. The term “surcharge” means an amount collected by being added to any local non-tax revenue receipts pursuant to any Act concerning local non-tax revenue when a payer fails to pay such local non-tax revenue receipts within the payment deadline; and an amount collected additionally to the former amount when such person fails to pay by a fixed deadline after the original payment deadline has elapsed;
7. The term “expenses for disposition for arrears” means expenses (including the fees where entrusting the sale of any property) incurred in attaching, keeping in custody, transporting and selling any property pursuant to provisions of this Act concerning dispositions in arrears;
8. The term “local non-tax revenue money” means local non-tax revenue receipts, surcharges and expenses for disposition in arrears;
9. The term “imposition” means an action by the head of a local government to have a payer bear local non-tax revenue receipts pursuant to any Act concerning local non-tax revenue;
10. The term “collection” means an action by the head of a local government to collect local non-tax revenue receipts from persons obliged to pay pursuant to this Act and Acts concerning local non-tax revenue;
11. The term “amount in arrears” means a local non-tax revenue amount in arrears;
12. The term “information and communications network for local non-tax revenue” means the information and communications network defined in subparagraph 10 of Article 2 of the Electronic Government Act, publicly announced by the Minister of the Interior and Safety to handle affairs of imposing, collecting and managing local non-tax revenue of local governments;
13. The term “electronic payment” means the payment of local non-tax revenue by using either the information and communications network for local non-tax revenue; or any electronic media, such as the Internet, a telephonic device and an automatic teller machine, via any method of interlinking the information and communications network for local non-tax revenue with an information and communications network of a collection agency for local non-tax revenue under Article 22 (1) 1;
14. The term “electronic services delivery” means providing services through the information and communications network for local non-tax revenue pursuant to this Act or any Act concerning local non-tax revenue.
 Article 3 (Scope of Application)
This Act shall apply to local non-tax revenue receipts to be collected pursuant to this Act where a payer fails to pay such local non-tax revenue receipts by the payment deadline under any Act concerning local non-tax revenue.
CHAPTER II COLLECTION OF LOCAL NON-TAX REVENUE RECEIPTS
 Article 4 (Priority Order in Collecting Local Non-Tax Revenue Amount)
Local non-tax revenue amount shall be collected in the following order:
1. Expenses for a disposition for arrears;
2. Local non-tax revenue receipts;
3. Surcharges.
 Article 5 (Use, etc. of Taxation Data)
(1) If necessary to collect local non-tax revenue receipts in arrears, the Minister of the Interior and Safety or the head of a local government may use taxation data (referring to taxation data under Article 128 of the Framework Act on Local Taxes; hereinafter the same shall apply) provided by agencies submitting taxation data referred to in each subparagraph of Article 127 of the Framework Act on Local Taxes (hereinafter referred to as “agency submitting taxation data”) pursuant to Article 129 or 130 of the same Act; or any data other than taxation data. <Amended by Act No. 12844, Nov. 19, 2014; Act No. 14476, Dec. 27, 2016; Act No. 14839, Jul. 26, 2017>
(2) Where any data other exists than that under paragraph (1), which is necessary for collecting any local non-tax revenue receipt in arrears, the Minister of the Interior and Safety or the head of a local government may request the head of an agency submitting taxation data who holds such data to assist in collecting the data. In such cases, the head of the agency submitting taxation data in receipt of such request shall give assistance except in extenuating circumstances. <Amended by Act No. 12844, Nov. 19, 2014; Act No. 14839, Jul. 26, 2017>
(3) No person who uses or is provided with any taxation data or data other than taxation data pursuant to paragraphs (1) or (2) shall provide or reveal it to third persons or use it for any other purpose: Provided, That the Minister of the Interior and Safety may provide it to the extent consistent with the purpose of their use to handle affairs referred to in Article 20 (2). <Amended by Act No. 12844, Nov. 19, 2014; Act No. 14839, Jul. 26, 2017>
 Article 6 (Provision of Data concerning Payment in Arrears and Disposition on Deficits)
(1) Where necessary for collecting local non-tax revenue receipts in arrears; and a person who obtains permission for credit information business under subparagraph 4 of Article 2 of the Credit Information Use and Protection Act, a credit information collection agency defined in subparagraph 6 of Article 2 of the same Act or any other person prescribed by Presidential Decree request data concerning the personal information and amount in arrears or written-off amount of any of the following payers in arrears or persons subject to disposition on deficits (hereinafter referred to as “data concerning payment in arrears or a disposition on deficits”), the head of a local government may provide such data: Provided, That the same shall not apply to cases prescribed by Presidential Decree; and where regarding any local non-tax revenue receipts in arrears, any application for objection, request for adjudication, or administrative litigation concerning any local non-tax revenue receipts in arrears under an Act concerning local non-tax revenue is pending:
1. A payer in arrears whose total arrears that are one year overdue from the payment deadline is at least five million won;
2. A payer in arrears who has failed to pay within the payment deadline on at least three occasions in one year and whose total arrears are at least five million won;
3. A payer in arrears whose total amount written-off is at least five million won.
(2) Matters necessary for procedures, etc. for providing data concerning payment in arrears or disposition on deficits shall be prescribed by the Presidential Decree.
(3) No person provided with data concerning payment in arrears or disposition on deficits pursuant to paragraph (1) shall use or reveal it for other than his/her duties.
 Article 7 (Suspension of Payment of Purchase Price)
Out of the purchase price to be paid to a payer in arrears of at least one million won of local non-tax revenue receipts, the head of a local government may suspend the payment of an amount equivalent to the amount in arrears of local non-tax revenue receipts until such amount in arrears is fully paid.
 Article 7-2 (Restrictions on Government-Permitted Business)
(1) Where a payer who fails to pay any local non-tax revenue receipts without justifiable grounds prescribed by Presidential Decree files an application for permission, authorization, license or registration, or a report or renewal thereof prescribed by Presidential Decree (hereinafter referred to as "permission, etc.") regarding any business of the same kind as that subject to the imposition of such local non-tax revenue receipts, the head of a local government may not grant permission, etc.: Provided, That where any separate competent authority exists regarding such business, the head of a local government may require the competent authority not to grant permission, etc.
(2) If a payer who runs any business with permission, etc. fails to pay any local non-tax revenue receipts imposed (excluding penalty surcharges) on at least three occasions, for whom one year has elapsed from the payment deadline, and whose amount in arrears is at least one million won, the head of a local government may suspend such business or cancel such permission, etc.: Provided, That where any separate competent authority exists regarding such business, the head of a local government may require the competent authority to suspend such business or cancel such permission, etc.
(3) Even where suspending the business of a payer pursuant to paragraph (2), its suspension period shall not exceed the maximum suspension period of the relevant business referred to in an Act concerning local non-tax revenue; and permission, etc. may be cancelled only where a payer evades the payment unjustly.
(4) Where, regarding suspending business or cancelling permission, etc. due to payment in arrears of local non-tax revenue receipts, any Act concerning local non-tax revenue expressly provides differently paragraphs (2) and (3), such provision shall prevail.
(5) When the head of a local government collects the relevant local non-tax revenue receipts after taking a disposition or requesting under paragraph (1) or (2), he/she shall promptly withdraw such disposition or request.
(6) Upon receipt of a request from the head of a local government under the proviso to paragraph (1) or (2), the competent authority shall comply with such request except in extenuating circumstances.
[This Article Newly Inserted by Act No. 14193, May 29, 2016]
 Article 7-3 (Disclosure of List of Payers in Arrears)
(1) Notwithstanding Article 5 (3), the head of a local government may disclose the personal information and amounts in arrears (hereinafter referred to as "information on payment in arrears") of payers in arrears whose amount in arrears of local non-tax revenue receipts exceeding one year from the date its arrears occurred (including written-off local non-tax revenue receipts with respect to which the extinctive prescription of a right to collect is not yet completed) is at least ten million won, following a deliberation of the local tax deliberation committee under Article 147 of the Framework Act on Local Taxes (hereinafter referred to as "local tax deliberation committee"): Provided, That this shall not apply to cases prescribed by Presidential Decree; and where regarding any local non-tax revenue receipts in arrears, any application for objection or adjudication, or administrative litigation concerning any local non-tax revenue receipts in arrears under an Act concerning local non-tax revenue is pending. <Amended by Act No. 14476, Dec. 27, 2016>
(2) A local government may, by municipal ordinance of the local government, otherwise prescribe the minimum amount between ten million won and 30 million won, based upon which information on payment in arrears under paragraph (1) may be disclosed.
(3) The head of a local government shall, via deliberation by the local tax deliberation committee, notify prospective persons subject to disclosure on a list of payers in arrears that they are likely to be subject to disclosure; provide them with an opportunity to explain; and shall finally select those persons subject to disclosure after six months from the date of notification, following re-deliberation by the local tax deliberation committee on whether to disclose the list of payers in arrears in consideration of whether the amount in arrears has been paid and other related matters.
(4) The list under paragraph (1) shall be disclosed by publishing it in the news media prescribed in subparagraph 1 of Article 2 of the Act on Press Arbitration and Remedies, etc. for Damage Caused by Press Reports, via the information and communication network operated by the Ministry of the Interior and Safety or the head of a local government, on its website or bulletin board; or in the Official Gazette or an official report. <Amended by Act No. 14839, Jul. 26, 2017>
(5) Information on payment in arrears disclosed pursuant to paragraph (1) shall include the names, trade names (including the names of corporations), ages, occupations, domiciles or places of business (including the road name under subparagraph 5 of Article 2 of the Road Name Address Act, and the building numbers under subparagraph 7 of the aforesaid Article), kinds of amounts in arrears; payment deadlines; summaries of payments in arrears, etc. of payers in arrears.
(6) Matters necessary for disclosing, etc. lists under paragraphs (1) through (5) shall be prescribed by Presidential Decree.
[This Article Newly Inserted by Act No. 14193, May 29, 2016]
 Article 7-4 (Entrustment of Collection)
(1) Where the domicile or property of a payer a local non-tax revenue amount collectable pursuant to this Act or an Act concerning local non-tax revenue is in a district under the jurisdiction of any other local government, a collecting official may entrust another collecting official having jurisdiction over his/her/its domicile or the location of property with collecting such local non-tax revenue amount.
(2) Where entrusting the collection pursuant to paragraph (1), a local government to which an entrusted collecting official belongs shall bear expenses for entrusted administrative affairs, remittance expenses, and expenses for disposition in arrears; but shall remit the amount calculated by subtracting the following amounts from the local non-tax revenue amount collected to the local government to which a collecting official who entrusts the collection belongs:
1. Amount calculated by multiplying the amount obtained by subtracting expenses for disposition for arrears from the local non-tax revenue amount collected, by the rate prescribed by Presidential Decree;
2. Expenses for disposition for arrears.
(3) Local governments may conclude an agreement on mutually entrusting the collection of the local non-tax revenue amount. In such cases, the agreement concerning the entrustment of the collection shall include matters concerning the details and scope of administrative affairs concerning entrustment of the collection, expenses incurred in managing and conducting entrusted administrative affairs, bearing expenses, etc.
[This Article Newly Inserted by Act No. 14193, May 29, 2016]
CHAPTER III PROCEDURE FOR DISPOSITION FOR ARREARS, ETC.
 Article 8 (Urging of Payment)
(1) Where a payer fails to fully pay local non-tax revenue receipts by the payment deadline(s), the head of a local government shall send a notice urging payment within 50 days after the payment deadline.
(2) Where sending a notice urging payment under paragraph (1), the payment deadline shall be within ten days from the date of sending such notice.
(3) Where procedures for urging payment are otherwise expressly provided for in any Act concerning local non-tax revenue, such provisions shall prevail, notwithstanding paragraphs (1) and (2).
 Article 9 (Requirements for Attachment)
(1) Where a payer in arrears fails to fully pay local non-tax revenue receipts and a surcharge by the designated deadline after receiving a notice urging payment pursuant to Article 8 of this Act or an Act concerning local non-tax revenue, the head of a local government shall attach property of the payer.
(2) When the head of a local government attaches property under paragraph (2), he/she shall notify the payer in arrears.
 Article 10 (Presentation of Identification Card)
Where a collecting official conducts an inquiry or inspection, or attaches property to take a disposition for arrears, he/she shall carry proof of his/her identity and present it to relevant persons.
 Article 11 (Right to Inquire and Right to Inspect)
Where a collecting official intends to investigate the location and quantity of the property to be attached when executing a disposition for arrears, he/she may inspect books, documents and other items; or may question any of the following persons:
1. The payer in arrears;
2. The person transacting with the payer in arrears;
3. The occupant of the property of the payer in arrears;
4. The borrower from/debtor to the payer in arrears;
5. The corporation whose partner or stockholder is the payer in arrears;
6. The partner or stockholder of the corporate payer in arrears.
 Article 12 (Participants in Inspection)
(1) When a collecting official conducts an inspection pursuant to Article 11, he/she shall have a person subject to inspection, his/her family member or cohabitant, secretary, or other employee participate as a witness.
(2) Where no participant referred to in paragraph (1) is present; or none of them complies with a request to participate, a collecting official shall have at least two adults or a public official or police officer of a Special Metropolitan City, a Metropolitan City, a Special Self-Governing City, a Do, a Special Self-Governing Province or a Si/Gun/autonomous Gu participate as a witness or witnesses.
 Article 13 (Attachment Protocol)
(1) A collecting official shall prepare an attachment protocol when he/she attaches any property of a payer in arrears pursuant to Article 9. In such cases, the collecting official shall deliver a certified copy of the attachment protocol to the payer in arrears when the attached property is any of the following:
1. Movables or securities;
2. Claims;
3. Rights to property, other than claims and ownership.
(2) A collecting official shall have participants under Article 12 sign or affix their signatures and seals on the attachment protocol; and when any participant refuses to sign or affix his/her signature and seal on the attachment protocol, the collecting official shall also state such fact in the attachment protocol.
(3) When a collecting official attaches movables or securities over which a pledge is created, he/she shall issue a certified copy of the attachment protocol to the pledgee of such movables or securities.
(4) When a collecting official attaches a claim, he/she shall make a statement on the attachment protocol, to the effect that it is prohibited to recover or otherwise dispose of the claim.
 Article 14 (Requirements for Release from Attachment)
(1) The head of a local government shall immediately release property from attachment in any of the following cases: <Amended by Act No. 12617, May 20, 2014>
1. Where the attachment becomes unnecessary because local non-tax revenue receipts are paid; a public auction is suspended; the imposition is cancelled; or any other ground exists;
2. Where the head of a local government deems that a third person's claim on the ownership of the attached property is reasonably well-founded;
3. Where a third person proves that he/she/it has obtained a favorable judgment in a lawsuit on the ownership instituted against the payer in arrears;
4. Where it is proved that an Act prohibits attaching the attached financial property, which is a monetary benefit paid by the State or a local government, such as benefits prescribed in the National Basic Living Security Act, disability allowances prescribed in the Act on Welfare of Persons with Disabilities, basic pension prescribed in the Basic Pension Act or welfare benefits prescribed in the Single-Parent Family Support Act.
(2) The head of a local government may wholly or partly release any attached property from attachment in any of the following cases:
1. Where because the price of attached property changes or other causes exist after its attachment, its price significantly exceeds the total amount in arrears collectable;
2. Where the amount in arrears related to the attachment is partially paid;
3. Where the imposition of the relevant local non-tax revenue receipts is partially cancelled;
4. Where other attachable property provided by the payer in arrears is attached.
 Article 15 (Notification, etc. of Release from Attachment)
(1) Where the head of a local government releases any property from attachment, he/she shall notify such fact to the holders of a right thereto, garnishees or third parties to whom attachment of such property has been notified.
(2) Where the head of a local government releases any property from attachment pursuant to Article 14, he/she shall entrust the relevant agency with registering the release from attachment of such property, along with an attachment release protocol.
(3) Where the head of a local government requires a third party to hold any attached property in custody, he/she shall, when releasing such attached property from attachment, notify such custodian of such release from attachment; and shall return such property to the relevant payer in arrears or a legitimate holder of a right thereto. In such cases, where the head of a local government has received a certificate of custody, he/she shall return the certificate to the custodian.
(4) In cases falling under paragraph (3), the head of a local government may, if deemed necessary, require a person who keeps the property in custody to deliver it to a payer in arrears or a legitimate holder of a right thereto. In such cases, the head of a local government shall notify the payer in arrears or the legitimate holder of a right thereto to obtain such attached property from the custodian.
(5) Where the head of a local government returns the property which is held in custody, he/she shall obtain a receipt thereon: Provided, That the head of a local government may, in lieu of the receipt, state the fact of receiving the property in the attachment protocol; and may have the payer in arrears or a legitimate holder of a right thereto sign or affix his/her signature and seal thereon.
 Article 16 (Suspension of Disposition for Arrears)
(1) Where the total estimated value of all property subject to disposition for arrears is not anticipated to be remain after having been appropriated for claims taking priority over expenses for the disposition for arrears and local non-tax revenue receipts, the head of a local government shall suspend the disposition for arrears.
(2) In cases falling under the cause for suspending a disposition for arrears referred to in paragraph (1), a payer in arrears (including the owner of the property subject to disposition for arrears, where the payer in arrears and the owner of such property are not the same person) may request the head of a local government to suspend disposition for arrears.
 Article 17 (Deferment of Disposition for Arrears)
(1) Where it is deemed that, if the attachment of any property or the sale of the attached property is deferred, it is possible to collect the amount in arrears because the payer in arrears becomes able to operate his/her business normally, the head of the local government may defer the attachment of the property or the sale of the attached property following a disposition for arrears, as prescribed by Presidential Decree.
(2) Where the head of a local government defers the attachment or sale pursuant to paragraph (1), if deemed necessary, he/she may release from any attached property from attachment.
(3) Where the head of a local government defers attaching any property pursuant to paragraph (1) or releases the attached property from attachment pursuant to paragraph (2), he/she may demand collateral equivalent to such property to be provided. In such cases, Articles 65 through 70 of the Framework Act on Local Taxes shall apply mutatis mutandis to the kinds and evaluation of collateral, procedures for providing collateral, etc. <Amended by Act No. 14476, Dec. 27, 2016>
(4) Matters necessary for procedures for filing an application for, and determining and notifying, deferment under paragraph (1) shall be prescribed by Presidential Decree.
(5) Article 29 of the Local Tax Collection Act shall apply mutatis mutandis to both revoking the deferment of a disposition for arrears and collecting the amount in arrears in lump sum. <Amended by Act No. 14476, Dec. 27, 2016>
 Article 18 (Revocation of Fraudulent Act)
Where any payer in arrears conducts a legal act regarding any property right for the purpose of evading collection of local non-tax revenue receipts, the head of a local government may, in executing a disposition for arrears, request a court to revoke the fraudulent act and to reinstate such property right by applying mutatis mutandis Articles 406 and 407 of the Civil Act and Article 8 of the Trust Act.
 Article 19 (Application Mutatis Mutandis of National Tax Collection Act, etc. to Procedures for Dispositions for Arrears, etc.)
Except as otherwise expressly prescribed by this Act regarding procedures for dispositions for arrears, Section 2 in Chapter 3 of the National Tax Collection Act shall apply mutatis mutandis to the property the attachment of which is prohibited; Section 3 in Chapter 3 of the same Act to the effect of dispositions for arrears; Sections 4 through 7 in Chapter 3 of the same Act to attachment methods by type of property, etc.; Section 9 in Chapter 3 of the same Act to a request for delivery and procedures for and effect of participation in attachment; Sections 10 and 11 in Chapter 3 of the same Act to procedures for sale and liquidation of attached property; and Article 106 of the Local Tax Collection Act to a disposition on deficits. <Amended by Act No. 14476, Dec. 27, 2016>
CHAPTER IV SUPPLEMENTARY PROVISIONS
 Article 20 (Informatization of Affairs concerning Collecting and Managing Local Non-Tax Revenue)
(1) The head of a local government may handle affairs referred to in this Act or affairs concerning imposing and collecting local non-tax revenue or managing local non-tax revenue using an information and communications network for local non-tax revenue to enhance the efficiency and transparency of affairs of imposing and collecting local non-tax revenue. <Amended by Act No. 14193, May 29, 2016>
(2) The Minister of the Interior and Safety shall handle the following affairs by establishing an information and communications network for local non-tax revenue for efficiently managing information on imposing and collecting local non-tax revenue, and for convenience in paying local non-tax revenue: <Amended by Act No. 12844, Nov. 19, 2014; Act No. 14193, May 29, 2016; Act No. 14839, Jul. 26, 2017>
1. Managing and providing data concerning imposing and collecting local non-tax revenue;
2. Managing and providing information on local non-tax revenue in arrears and information necessary for dispositions for arrears;
3. Providing services for convenience of payment, such as electronic payment and electronic services delivery;
4. Managing and providing information necessary for analyzing status concerning operating local non-tax revenue and for managing the statistics thereon;
5. Providing other services necessary for efficiently performing affairs of collecting and managing local non-tax revenue.
(3) The Minister of the Interior and Safety may prepare and use devices for interlinking other information processing systems related to the affairs of collecting and managing local non-tax revenue with the information and communications network for local non-tax revenue to enhance the efficiency and transparency of the affairs of collecting and managing local non-tax revenue; and to secure convenience for persons obliged to pay. <Amended by Act No. 12844, Nov. 19, 2014; Act No. 14193, May 29, 2016; Act No. 14839, Jul. 26, 2017>
(4) The Minister of the Interior and Safety and the heads of local governments may entrust informatization projects related to the collection and management of local non-tax revenue to the Korea Local Information Research and Development Institute under Article 72 of the Electronic Government Act to efficiently implement informatization projects related to collecting and managing local non-tax revenue, such as operation of the information and communications network for local non-tax revenue, etc. <Amended by Act No. 12844, Nov. 19, 2014; Act No. 14193, May 29, 2016; Act No. 14839, Jul. 26, 2017>
(5) Matters necessary for handling procedures, standards, methods, and management systems for the matters provided for in paragraphs (1) through (4) shall be prescribed by Presidential Decree.
 Article 21 (Payment of Local Non-Tax Revenue by Credit Card, etc.)
(1) A payer obliged to pay may pay local non-tax revenue by credit card, debit card, etc. (hereinafter referred to as “credit card, etc.”) via a collection agency for local non-tax revenue prescribed by Presidential Decree (hereinafter referred to as “local non-tax revenue collection agency”). <Amended by Act No. 14193, May 29, 2016>
(2) When paying local non-tax revenue by credit card, etc. pursuant to paragraph (1), the date of approval set by a local non-tax revenue collection agency shall be deemed the date of payment. <Amended by Act No. 14193, May 29, 2016>
(3) The head of a local government may restrict the persons prescribed by Presidential Decree, among payers in arrears, from paying local non-tax revenue by a credit card, etc. <Amended by Act No. 14193, May 29, 2016>
(4) In addition to matters prescribed by paragraphs (1) through (3), matters necessary for paying local non-tax revenue by a credit card, etc. shall be prescribed by Presidential Decree. <Amended by Act No. 14193, May 29, 2016>
 Article 22 (Establishing and Implementing Operating Plans for Information System for Receiving Local Non-Tax Revenue)
(1) To enable payers obliged to pay to conveniently inquire local non-tax revenue of all local governments and to pay the same, the Minister of the Interior and Safety shall establish and implement an operating plan regarding the information system for receiving local tax payments, including the following matters: <Amended by Act No. 12844, Nov. 19, 2014; Act No. 14193, May 29, 2016; Act No. 14839, Jul. 26, 2017>
1. Interlinking the information and communications network for local non-tax revenue with an information and communications networks of a local non-tax revenue collection agency;
2. Real-time processing local tax payment, and safely managing and operating the integrated receipt processing system;
3. Improving various forms to raise convenience for paying local non-tax revenue;
4. Matters concerning nationwide inquiries into, paying, and procedures for receiving and handling of, local non-tax revenue; and concerning improving efficiency and safety;
5. Other matters necessary for establishing and implementing operation plans, such as the scope, etc. of institutions related to the information system for receiving local non-tax revenue prescribed by Presidential Decree.
(2) When the Minister of the Interior and Safety establishes and implements an operating plan regarding the information system for receiving local tax payments under paragraph (1), he/she shall preferentially reflect the improvement of the convenience of payers obliged to pay; and ensure that no regional discrimination exists regarding using the information system of receipt of local non-tax revenue. <Amended by Act No. 12844, Nov. 19, 2014; Act No. 14193, May 29, 2016; Act No. 14839, Jul. 26, 2017>
 Article 22-2 (Analysis, Diagnosis, etc. of Local Non-Tax Revenue)
(1) The Minister of the Interior and Safety may analyze and diagnose the imposition and collection of local non-tax revenue every year to efficiently manage local non-tax revenue. <Amended by Act No. 14193, May 29, 2016; Act No. 14839, Jul. 26, 2017>
(2) Where the Minister of the Interior and Safety may conduct analysis and diagnosis referred to in paragraph (1), he/she may disclose the outcomes thereof. <Amended by Act No. 14839, Jul. 26, 2017>
(3) The Minister of the Interior and Safety may request the head of a local government to present materials necessary for analysis and diagnosis referred to in paragraph (1). In such cases, the head of a local government shall comply with such request except in extenuating circumstances. <Amended by Act No. 14839, Jul. 26, 2017>
(4) If necessary for ensuring objective and specialized analysis and diagnosis referred to in paragraph (1), the Minister of the Interior and Safety may obtain assistance from the relevant specialized institutions. <Amended by Act No. 14839, Jul. 26, 2017>
(5) The Minister of the Interior and Safety may, as prescribed by Presidential Decree, grant rewards to the local governments or collecting officials that are deemed to offer distinguished service in the collection of local non-tax revenue as a result of analysis and diagnosis referred to in paragraph (1). <Amended by Act No. 14193, May 29, 2016; Act No. 14839, Jul. 26, 2017>
(6) Matters necessary for methods and procedures for analysis and diagnosis under paragraph (1) shall be prescribed by Presidential Decree.
[This Article Newly Inserted by Act No. 13294, May 18, 2015]
CHAPTER V PENALTY PROVISIONS
 Article 23 (Penalty Provisions)
Any person who provides or discloses taxation data or other data to any third person; or uses taxation data for other than their original purposes, in violation of Article 5 (3), shall be punished by imprisonment with labor for not more than three years; or by a fine not exceeding 30 million won. In such cases, such person may be punished by a fine and imprisonment with labor concurrently. <Amended by Act No. 14193, May 29, 2016>
ADDENDA
Article 1 (Enforcement Date)
This Act shall enter into force one year after the date of its promulgation.
Article 2 (Applicability)
(1) The Act shall also apply to local non-tax revenue receipts the payment in arrears of which has occurred before this Act enters into force or regarding which procedures, etc. for a disposition for arrears, etc. is pending. In such cases, procedures, etc. for a disposition for arrears taken by a collecting official pursuant to any former provisions of this Act in the same manner as delinquent local taxes are collected, shall be deemed being taken pursuant to this Act, if any provisions corresponding to such former provisions exist in this Act.
(2) Article 7 shall begin to apply from payment of the first purchase price the payment period of which arrives after this Act enters into force.
Article 3 Omitted.
ADDENDA <Act No. 12617, May 20, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force on July 1, 2014: Provided, That Article 15 (5) of the Addenda shall enter into force on August 7, 2014.
Articles 2 through 16 Omitted.
ADDENDA <Act No. 12844, Nov. 19, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That among the Presidential Decrees amended pursuant to Article 6 of the Addenda, the provisions amending the Presidential Decrees dates of which enter into force have not yet arrived, shall enter into force on the dates the relevant Presidential Decrees enter into force, respectively.
Articles 2 through 7 Omitted.
ADDENDUM <Act No. 13294, May 18, 2015>
This Act shall enter into force six months after the date of its promulgation.
ADDENDA <Act No. 14193, May 29, 2016>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation.
Article 2 (Applicability)
The amended provisions of Articles 7-2 and 7-3 shall begin to apply from the first payer who fails to pay local non-tax revenue receipts by the payment deadline after this Act enters into force.
ADDENDA <Act No. 14474, Dec. 27, 2016>
Article 1 (Enforcement Date)
This Act shall enter into force three months after the date of its promulgation.
Articles 2 through 14 Omitted.
ADDENDA <Act No. 14476, Dec. 27, 2016>
Article 1 (Enforcement Date)
This Act shall enter into force three months after the date of its promulgation. (Proviso Omitted.)
Articles 2 through 5 Omitted.
ADDENDA <Act No. 14839, Jul. 26, 2017>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That among the Presidential Decrees amended pursuant to Article 5 of the Addenda, the provisions amending the Presidential Decrees dates of which enter into force have not yet arrived shall enter into force on the dates the relevant Presidential Decrees enter into force, respectively.
Articles 2 through 6 Omitted.