(1) The total sales under the main clause, with the exception of the subparagraphs, of Article 64-2 (1) of the Act shall be the average annual sales of the relevant personal information controller for three business years immediately preceding the business year in which any violation is committed (hereafter in this Article referred to as the "relevant business year"): Provided, That where three years have not elapsed since the date of commencement of business as of the first day of the relevant business year, the total sales shall be the amount calculated by converting the sales from the date of commencement of business to the end of the immediately preceding business year into the average annual sales; and where business commences in the relevant business year, the total sales shall be the amount calculated by converting the sales from the date of commencement of business to the date a violation is committed into the average annual sales.

(2) “Cases prescribed by Presidential Decree” in the proviso, with the exception of the subparagraphs, of Article 64-2 (1) of the Act means any of the following cases:

1. Where there is no sales records due to any of the following reasons:
   • (a) No commencement of business;
   • (b) Suspension of business;
   • (c) Any other reason equivalent to those specified in items (a) and (b), such as no engagement in profit-making business;
2. Where it is impracticable to objectively calculate the sales because sales calculation data are lost or damaged due to a disaster, etc.

(3) Sales unrelated to a violation under Article 64-2 (2) of the Act shall be any of the following amounts of the total sales specified in paragraph (1):

1. Sales of goods or services which are unrelated to personal information processing;
2. Sales recognized by the Protection Commission as not the sales of goods or services directly or indirectly affected by a violation, based on the data, etc. submitted pursuant to paragraph (4).

(4) Where the Protection Commission needs financial statements or other data for the calculation of sales, etc. under paragraphs (1) through (3), it may request the relevant personal information controller to submit the relevant data within a specified period not exceeding 20 days.

(5) "Ground prescribed by Presidential Decree" in Article 64-2 (5) 4 of the Act means where the relevant personal information controller rectifies a violation and meets the criteria determined and publicly notified by the Protection Commission.

(6) The criteria and procedures for calculating penalty surcharges under Article 64-2 (6) of the Act shall be as specified in attached Table 1-5.