The penalty procedures to which the governing provisions shall not apply as set out in Article 50-2 of the Act refer to the following procedures:
1.where the tax collection authority shall notify the person subject to the penalty to submit a defense within a given time limit;
2.where a taxpayer is found to be liable for making supplementary tax payment, the case shall be transferred to a court for execution after the decision requiring such supplementary tax payment is confirmed;
3.where a fine shall be imposed by the competent court; and
4.where a taxpayer has filed an appeal against a court ruling within ten (10) days after receipt of a court ruling and is in disagreement with such ruling.