26. (1) The public interest whistleblower may request the Commission to pay rewards if his/her public interest whistleblowing has (1) resulted directly in the recovery of or increase in revenues for the central or local governments through any of the following Subparagraphs or (2) the legal relations in that matter are established.
1. Penalties or disposition of notification;
2. Confiscation or imposition of additional charges;
3. Imposition of fines for negligence or charges for compelling the compliance;
4. Imposition of penalty surcharges (including the cancellation or suspension of a permit, license, etc. when there is the possibility to pay a penalty surcharge in lieu of the cancellation or suspension of a permit, license, etc.);
5. Other dispositions or judgments as prescribed by Presidential Decree.
(3) The application for the payment of rewards under Paragraph 1 shall be filed within two years from the date the applicant became aware of the establishment of the legal relations regarding the recovery of or increase in revenues for the central or local governments, or within five years from the date the legal relations in that matter are established. However, provided that a justifiable reason exists, this provision shall not apply.
(4) The Commission shall, upon receipt of an application for rewards filed under Paragraph 1, determine whether to pay such rewards and the amount of the rewards, if any, to be paid, within 90 days from the date that the application was made, unless there are exceptional circumstances otherwise.
Referenced Legislation: Protection of Public Interest Whistleblowers Act (2011)