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| Article 63 (Fine for Negligence) |
| (1) | A person who falls under any of the following subparagraphs shall be punished by a fine for negligence not exceeding 10 million won: |
| 1. | A person who refuses, obstructs or evades either a visit and investigation under Article 24 (1) or a practical inspection on the spot under Article 36 without any justifiable reason; |
| 2. | A person who fails to comply with the requisition for submitting a written statement or presenting himself/herself by the Commission under Article 36 (1) 1 or (2) without any justifiable reason; and |
| 3. | A person who fails to comply with the requisition for submission of materials and the reference for any fact under Article 36 (1) 2 and 4 or (5) without any justifiable reason, or submits false materials. |
| (2) | A person who violates the provisions of Article 53 shall be punished by a fine for negligence not exceeding 3 million won. |
| (3) | A fine for negligence as prescribed in paragraphs (1) and (2) shall be imposed by the president of the Commission in accordance with the Presidential Decree. |
| (4) | A person who is dissatisfied with any disposition of fine for negligence as prescribed in paragraph (3) may raise an objection to the president of the Commission within 30 days after being notified of said disposition. |
| (5) | If a person who is subject to a disposition of fine for negligence under paragraph (3) raises an objection under paragraph (4), the imposition authority shall, without delay, notify the competent court, which, in turn, shall proceed to a trial on a fine for negligence pursuant to the Non-Contentious Case Litigation Procedure Act. |
| (6) | If an objection is not raised within the period as prescribed in paragraph (4) and a fine for negligence is not paid, the fine for negligence shall be collected by referring to the practices of dispositions on default of national taxes. |