공익신고자 보호법 시행령 일부개정령, 대통령령 제34016호, 2023. 12. 19. 시행

PIWPA Enforcement Decree as amended by Presidential Decree 34016 (in force 19 Dec 2023), full consolidated text with addenda 2011-2023 and reason statement. Programme content: proxy reporting through a lawyer (arts. 7, 9, from 18 Oct 2018), reward grounds extended to damages recoveries (art. 21, 2021), reward schedule 30% down to 4% (annex 2) for reports from 19 Dec 2023, cap KRW 3 billion, no reward of KRW 300,000 or less, up-front payment of up to 50% (art. 23(2)), awards up to KRW 500 million (art. 25-3), relief rules; transitional rules (addendum 2023.12.19). Already in the data: top rate 30% and the cap. Added: bottom rate 4%, minimum reward KRW 300,000, award cap KRW 500 million, proxy filing, and an event. Out of scope throughout: the commission's organisation and complaint handling, protection procedures and their deadlines (60-day protection decisions, 7-day objections, etc.), penalty schedules (fines for negligence 과태료, non-compliance charges 이행강제금, surcharges on fraudsters 제재부가금), employment limits and citizen audit requests. Intermediate bands of the reward schedules are not separate rows (only top and bottom rates, as earlier passes did); the 1,000-won rounding rule is not recorded.