(1) A duty payer may request the head of a customs office referred to in Article 118-2 (2) (hereafter in this Article referred to as "head of a customs office") to deliberate on matters falling under Article 118-4 (2) 2 or 3 by the end of the customs duty investigation period.
(2) The head of each customs office shall determine the matters in Articles 118-4 (2) 1 through 4, after deliberation by the Duty Payer Protection Committee in the customs office and notify the duty payer of the results thereof. In such cases, results concerning Article 118-4 (2) 2 or 3 shall be notified within 20 days from the date a request provided for in paragraph (1) is received.
(3) A duty payer may request the Commissioner of the Korea Customs Service to cancel or change the determinations of the head of the customs office on the matters referred to in Article 118-4 (2) 1 through 3 which have undergone deliberation by the Duty Payer Protection Committee in the customs office within seven days from the date when he or she is notified pursuant to paragraph (2).
(4) In receipt of a duty payer's request provided for in paragraph (3), the Commissioner of the Korea Customs Service may cancel or change the determinations of the head of the customs office by undergoing deliberation by the Duty Payer Protection Committee of the Korea Customs Service. In such cases, the Commissioner of the Korea Customs Service shall notify the duty payer of the results thereof within 20 days from the date when he or she receives such request.
(5) Where a duty payer files a request provided for in paragraph (1) or (3), the duty payer advocate or local duty payer advocate provided for in Article 118-2 (2) may request tax officials to temporarily suspend customs duties investigation, etc. until deliberation by the Duty Payer Protection Committee: Provided, That the same shall not apply to cases prescribed by Presidential Decree, where it is obvious that a duty payer intends to evade a tax investigation.
(6) Where a Duty Payer Protection Committee receives a request provided for in Article 118-4 (2) 2 or 3, it may request customs officials to temporarily suspend or suspend the customs duties investigation by its resolution. In such cases, the Duty Payer Protection Committee may suggest the Commissioner of the Korea Customs Service to take disciplinary action against a customs official who fails to comply with such request without any good cause.
(7) A duty payer who files a request provided for in paragraphs (1) and (3) may make a statement of his or her opinions to the head of the customs office or to the Commissioner of the Korea Customs Service as prescribed by Presidential Decree.
(8) Except as provided in paragraphs (1) through (7), matters necessary for duty payer's requests for deliberation by duty payer protection committees and notification of the results thereof, etc. shall be prescribed by Presidential Decree.[This Article Newly Inserted on Dec. 31, 2019]