Ahead of this summer's Copa America, the Uruguay international gave an interview in which the reporter asking the questions requested a shirt from "the Korean", to which Bentancur replied "Sonny?".
The interviewer responded "or any other champion?" before Bentancur said "Or any cousin of Sonny, they all look more or less the same!", which sparked enormous uproar online.
The midfielder apologised to Son on Instagram for his "very bad joke", and the Tottenham captain forgave his teammate, insisting that the two were "brothers" and he would never mean to intentionally offend.
Nevertheless, Bentancur was charged by the FA with a breach of Rule E3.1, as well as an "aggravated breach" of FA Rule E3.2, which includes "reference - whether express or implied - to nationality and/or race and/or ethnic origin".
Bentancur denied FA charge after Son comment
The former Juventus man denied the charge, but the FA announced on Monday that an independent Regulatory Commission found him guilty and had imposed a seven-match ban on the 27-year-old.
"An independent Regulatory Commission has imposed a seven-match suspension and £100,000 fine on Rodrigo Bentancur for a breach of FA Rule E3 in relation to a media interview," the FA said in a statement.
"It was alleged that the Tottenham Hotspur midfielder breached FA Rule E3.1 as he acted in an improper manner and/or used abusive and/or insulting words and/or brought the game into disrepute.
"It was further alleged that this constitutes an "aggravated breach", which is defined in FA Rule E3.2, as it included a reference - whether express or implied - to nationality and/or race and/or ethnic origin.
"Rodrigo Bentancur denied this charge, but the independent Regulatory Commission found it to be proven and imposed his sanctions following a hearing."
Which Tottenham games will Bentancur miss?
Bentancur's suspension only applies to domestic matches, meaning that he is free to play for Spurs in the Europa League for the duration of his ban, but he will not be able to take to the field in the Premier League again before Christmas.
The midfielder commences his ban this weekend after the international break, when Ange Postecoglou's side travel to the Etihad to face Manchester City, before kicking off December with a home London derby against Fulham.
Bentancur will also be unable to face Bournemouth (December 5), London rivals Chelsea (December 8) or Southampton (December 15), and as his suspension applies to all domestic competitions, he cannot play in the EFL Cup quarter-final against Manchester United on December 19 either.
The South American serves the seventh and final game of his ban in another heavyweight tie with Liverpool on December 22, and he will be free to return on Boxing Day against Nottingham Forest at the City Ground.
Bentancur has scored one goal and set up one more in 15 matches for Tottenham across all competitions this season, starting seven Premier League games and coming off the bench in a further three.
Yves Bissouma, Lucas Bergvall and Pape Sarr are all alternative options in the deepest midfield role for Tottenham, who are languishing in 10th place in the top-flight standings with 16 points from their first 11 games.