Supplementary Provisions, Article 26Transitional Measures Concerning Penal Provisions

With regard to the application of penal provisions to acts committed before the enforcement of this Act (in the case of the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) and acts committed after the enforcement of this Act in relation to local taxes and special local corporation tax for which the provisions then in force continue to govern pursuant to these Supplementary Provisions and local taxes relating to the provisions of the Former Act that remain in force pursuant to these Supplementary Provisions, the provisions then in force continue to govern.