After the confirmation of a serious case of insufficient tax payment or tax evasion, the Ministry of Finance or the tax collection authorities designated may make a public announcement of the name or title of the tax debtor or tax evador and the facts of such tax delinquency or tax evasion without being subject to the restriction set forth in the first Paragraph of the preceding Article.
The Ministry of Finance or the tax collection authorities designated may, after obtaining the consent of the taxpayers concerned, make a public announcement of the names or titles of the taxpayers having paid greater amount of taxes, and award them; the regulations governing such awards shall be prescribed by the Ministry of Finance.
The term "confirmation" as used in the first Paragraph of this Article shall refer to any of the following circumstances:
1.Where the taxpayer fails to apply for recheck after a case is assessed by the competent tax collection authorities;
2.Where the taxpayer fails to file an administrative appeal after a decision on the recheck is made;
3.Where the taxpayer fails to file an administrative re-appeal after a decision on the administrative appeal is made;
4.Where the taxpayer fails to initiate an administrative litigation after a decision on the administrative re-appeal is made; or
5.Where a judgment is rendered in an administrative litigation.