(1) Duty payer protection committees (hereinafter referred to as "Duty Payer Protection Committee") shall be established in a customs office prescribed in Article 118-2 (2) and the Korea Customs Service to deliberate on the following matters (in cases of matters under subparagraph 3, including resolution). <Amended on Dec. 19, 2017; Dec. 31, 2022>
1. Matters concerning protecting the rights of duty payers;
2. A pre-assessment review filed under Article 118 (2);
3. A request for examination filed under Article 122 (1);
4. An objection filed under Article 132 (1).
(2) The Duty Payer Protection Committee established in a customs office under Article 118-2 (2) pursuant to paragraph (1) (hereinafter referred to as the "Customs Office Duty Payer Protection Committee") shall deliberate on the following matters: <Amended on Dec. 31, 2022>
1. Expansion of the scope of customs investigation;
2. Requests of duty payers for the temporary suspension or suspension of the customs investigation with regard to the extension of the period of customs investigation;
3. Requests of duty payers for the temporary suspension or suspension of tax investigation with regard to illegal or unjust tax investigation and tax officials' illegal or unjust acts during the tax investigation;
4. Extension of period of temporary retaining books, etc. provided for in the proviso of Article 114-2 (4);
5. A pre-assessment review filed under the main clause of Article 118 (2);
6. An objection filed under Article 132 (1);
7. Other agenda items a duty payer advocate deems necessary to be deliberated for the protection of rights of duty payers such as treatment of civil petitions for grievance.
(3) The Duty Payer Protection Committee established in the Korea Customs Service pursuant to paragraph (1) (hereinafter referred to as the "Duty Payer Protection Committee of the Korea Customs Service") shall deliberate on the following matters (in cases of matters under subparagraph 3, including resolution): <Amended on Dec. 31, 2022>
1. Duty payer's requests for the cancellation or change of decisions of the head of the relevant customs office on the matters provided for in paragraph (2) 1 through 3 which have undergone deliberation by the Duty Payer Protection Committee established in the customs office;
2. A pre-assessment review filed under the proviso of Article 118 (2);
3. An objection filed under Article 122 (1);
4. Other matters deemed necessary for deliberation by the chairperson of a Duty Payer Protection Committee or a duty payer advocate, such as improvement of systems and procedures of the customs administration for the treatment of a civil petition for grievance or the protection of rights of duty payers.
(4) Deleted. <Dec. 31, 2022>
(5) Persons classified as follows shall serve as the chairperson of a committee:
1. Duty Payer Protection Committee of a customs office: A person commissioned by the Commissioner of Korea Customs Service under the recommendation of the relevant customs office from among persons who are not public officials;
2. Duty Payer Protection Committee of the Korea Customs Service: A person commissioned by the Commissioner of the Korea Customs Service under the recommendation of the Minister of Economy and Finance from among persons who are not public officials.
(6) Members of a Duty Payer Protection Committee shall be appointed or commissioned by the Commissioner of the Korea Customs Service (in the case of members of a Duty Payer Protection Committee in a customs office, the head of the relevant customs office), from among persons with extensive knowledge of and experience in fields of customs duties, laws, finance and related public officials. <Amended on Dec. 19, 2017>
(7) No member of a Duty Payer Protection Committee shall provide any taxation information acquired in the course of performing his or her duties to a third party, divulge, or use it for any purpose other than the intended purpose.
(8) Where it is deemed difficult to expect a fair deliberation by a member of a Duty Payer Protection Committee, the member shall be excluded or refrain himself or herself from a meeting of the Duty Payer Protection Committee. <Newly Inserted on Dec. 23, 2014>
(9) Customs Appeal Committees shall be established respectively in Duty Payer Protection Committees of a customs office or the Korea Customs Service (hereinafter referred to as “Customs Appeal Committee”) to deliberate on or deliberate on and resolve the matters under paragraph (2) 5 and 6 and paragraph (3) 2 and 3. In such cases, the deliberation or deliberation and resolution made by the Customs Appeal Committees shall be deemed the deliberation or deliberation and resolution made by the Duty Payer Protection Committee. <Newly Inserted on Dec. 31, 2022>
(10) Matters necessary for the composition, operation, etc. of the Duty Payer Protection Committee shall be prescribed by Presidential Decree. <Amended on Dec. 31, 2022>
(11) Duty payer advocates shall supervise whether resolutions passed by the Duty Payer Protection Committee are implemented. <Amended on Dec. 31, 2022>[This Article Newly Inserted on Dec. 31, 2019]