In the case of a taxpayer who has calculated and filed his or her basic income in accordance with the provisions of this Act, any omission or evasion of the basic tax due to the omission or under-reporting shall be subject to a fine of no more than twice the amount of the tax evaded.
In the case of a taxpayer who fails to calculate and file his or her basic income in accordance with the provisions of this Act, and who is found by the collection authority to have taxable income hereunder, the collection authority shall, in addition to determining the tax payable in accordance with this Act, impose a fine of no more than three times the amount of tax determined as payable.

In case any profit-seeking enterprise or individual is discovered to have improperly evaded or reduced the tax burden for him or herself or for other person(s) by means of transfer of funds or shareholder's equity, or any other false arrangement with any other domestic or foreign individual, profit-seeking enterprise, or organization or institution which is established for educational, cultural, public welfare or charitable purposes, the tax collection authority for the purpose of computing the accurate basic income of the relevant taxpayers may, with the approval of the Ministry of Finance, make necessary adjustment according to the facts of actual transactions of investigation in accordance with the relevant laws.