一a person who submits a written application prescribed in Article 112, paragraph (1) (Process of Applying for Approval for a Reduction of Tax Prepayments) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents)) or a document prescribed in Article 112, paragraph (2) (including as applied mutatis mutandis pursuant to Article 166) containing a false statement and obtains the approval of the district director;

二a person who, despite not satisfying the requirements prescribed in Article 180, paragraph (1) (Special Provisions on Taxation of Domestic Source Income Received by a Foreign Corporation Having a Permanent Establishment), Article 206, paragraph (1) (Compensation or Fees Exempt from Withholding), or Article 214, paragraph (1) (Domestic Source Income of Nonresidents Exempt from Withholding), obtains the issuance of a certificate prescribed in those provisions by filing a false application; a person who fails to file a notification or give a notice under Article 180, paragraph (2), Article 206, paragraph (2), or Article 214, paragraph (2); and a person who fails to give a notice under Article 180, paragraph (4) or Article 214, paragraph (4);

三a person who fails to withhold income tax that is to be withheld pursuant to the provisions of Article 181 (Obligation to Withhold Tax on Interest Income and Dividend Income), Article 183 (Obligation to Withhold Tax on Salary Income), Article 190 (Obligation to Withhold Tax in Year-End Adjustments), Article 192 (Obligation to Withhold Shortfalls Found in Year-End Adjustments), Article 199 (Obligation to Withhold Tax on Retirement Income), Article 203-2 (Obligation to Withhold Tax on Public Pensions and Retirement Packages), Article 204, paragraph (1) (Obligation to Withhold Tax on Compensation, Fees, and Similar Payments), Article 207 (Obligation to Withhold Tax on Pensions Based on Life Insurance Contracts and Similar Contracts), Article 209-2 (Obligation to Withhold Tax on Compensation for Periodic Deposits under Installment Savings and Similar Payments), Article 210 (Obligation to Withhold Tax on Distributions of Profits under Silent Partnership Agreements and Similar Agreements), or Article 212 (Obligation to Withhold Tax on the Income of Nonresidents or Corporations);

四a person who submits a notice prescribed in Article 224, paragraph (2) (Notice by Recipients of Interest, Dividends, and Similar Income) containing a false statement to the person handling the payment prescribed in that paragraph; a person who, in violation of paragraph (3) of that Article, makes a payment without having a notice submitted; and a person who submits a notice prescribed in Article 224-2 (Notice Concerning the Transfer of Negotiable Deposits and Similar Transactions) containing a false statement to the business office or other office of the financial institution prescribed in that Article;

五a person who fails to submit a report prescribed in Article 225, paragraph (1) (Payment Reports), a withholding receipt prescribed in Article 226, paragraphs (1) through (3) (Withholding Receipts), or a statement or report prescribed in Articles 227 through 228-3-2 (Trust Accounting Statements and Similar Documents) to the district director by the submission deadline for those documents, or who submits any of those documents containing a false statement or record to the district director;

六a person who fails to issue a notice prescribed in Article 225, paragraph (2) or a withholding receipt prescribed in Article 226, paragraphs (1) through (3) to the person receiving the payment prescribed in those provisions by the deadline for issuing those documents, or who issues any of those documents containing a false statement to the person receiving that payment, or a person who provides false information by electronic or magnetic means under Article 225, paragraph (3) or Article 226, paragraph (4);

七a person who fails to issue a payment slip prescribed in Article 231, paragraph (1) (Payment Slips for Salaries or Other Wages, Severance Pay or Other Such Compensation, or Public Pensions and Retirement Packages) to the person receiving the payment prescribed in that paragraph as required under that paragraph, or who issues one containing a false statement to the person receiving that payment, or a person who provides false information by electronic or magnetic means under paragraph (2) of that Article;

八a person who, without justifiable grounds, refuses a request under the proviso to Article 225, paragraph (3), the proviso to Article 226, paragraph (4), or the proviso to Article 231, paragraph (2), or who issues a notice prescribed in the proviso to Article 225, paragraph (3), a withholding receipt prescribed in the proviso to Article 226, paragraph (4), or a payment slip prescribed in the proviso to Article 231, paragraph (2) containing a false statement to the person receiving the payment prescribed in those provisions.