Article 13 (Reporting of Violations)
① Anyone who discovers that a violation of this Act has taken place or is taking place, may report it to the following authorities:
1. The public institution where the violation of the Act occurred or its supervisory body
2. The Board of Audit and Inspection or other investigative authority or
3. The Anti-Corruption and Civil Rights Commission.
② No one who reports pursuant to Paragraph (1) shall receive protection or rewards under this Act in any of the following cases
1. In the event the report was filed, even though the reporting person knew or could know that the information in the report was false
2. In the event that the reporting person demanded a financial or other advantage or special privilege within the context of the employment relationship in return for reporting and
3. In the event that the report was filed for some other improper purpose.
③ An individual who intends to submit a report under Paragraph (1) shall submit in writing his or her personal details along with the purport, purpose, and details of the report, sign the written report, and identify the suspected violator and provide evidence of a violation.

Article 156 of the Criminal Act (False Accusation)
A person who reports false information to a public office or a public official for the purpose of having a criminal or disciplinary punishment imposed upon another shall be punished by imprisonment for not more than ten years or a fine not exceeding fifteen million won.