Article 733-20Delinquency Charges on Non-Statutory Earmarked Taxes Paid or Declared and Remitted After the Due Date for Payment

①If a taxpayer of a non-statutory earmarked tax or a special collection agent pays the tax (including an amount of tax increased by an amendment under Article 733-14, paragraph (2); the same applies hereinafter in this Article) or remits a remittance after the due date for payment (if there has been an extension of the due date for payment, the due date for payment so extended; the same applies hereinafter in this Section), the taxpayer or special collection agent must pay or remit it with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying that amount of tax or amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has elapsed from the day following that due date for payment (or, for an amount of tax increased by an amendment under Article 733-14, paragraph (2), the period up to the day on which the amended return under Article 733-14, paragraph (2) was filed or the period up to the day on which one month has elapsed from the day following that day)), according to the number of days in the period from the day following that due date for payment to the date of payment or remittance.

②Where the head of the local government finds that there are unavoidable grounds for a taxpayer or special collection agent not having paid the tax or not having remitted the remittance by the due date for payment, the head may reduce or exempt the amount of delinquency charge under the preceding paragraph.