Supplementary Provisions, Article 10Transitional Measures Concerning Automobile Acquisition Tax

①Except as provided in the following paragraph, the provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 132, paragraph (4) and Article 133, paragraph (3) of the New Act apply to automobile acquisition tax for which the deadline for filing the return prescribed in Article 132, paragraph (1) or Article 133, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 132 of the Former Act (excluding that to which Article 132, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 133 of the Former Act, pertaining to automobile acquisition tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 132, paragraph (4) of the New Act.