(1) The Administrative Appeals Act shall not apply to any disposition prescribed in Article 119: Provided, That Articles 15, 16, 20 through 22, 29, 39, 40, 42, and 51 of the same Act shall apply mutatis mutandis to any request for examination or adjudication. In such cases, "the Committee" shall be construed as "the Customs Appeal Committee," "Meeting of Tax Tribunal Examiners" or "Joint Meeting of Tax Tribunal Examiners." <Amended on Dec. 31, 2011>
(2) Notwithstanding the main clause of Article 18 (1), (2) and (3) of the Administrative Litigation Act, any administrative litigation against any illegal disposition prescribed in Article 119 shall not be instituted unless a request for examination or adjudication and a decision thereon under this Act is made: Provided, That this shall not apply to any administrative litigation against a disposition of a ruling agency based on a decision on reinvestigation made under the latter part of Article 128 (1) 3 (including cases where the Framework Act on National Taxes applies mutatis mutandis in Article 131) with regard to an application for examination or adjudication. <Amended on Dec. 31, 2018>
(3) Notwithstanding Article 20 of the Administrative Litigation Act, any administrative litigation referred to in the main clause of paragraph (2) shall be instituted within 90 days from the date on which the notice of a decision is given in response to a request for examination or adjudication was received: Provided, That if no notice of decision is received within a period for decision as prescribed in the main clause of Article 128 (2) or 131, notwithstanding paragraph (2), an administrative litigation may be instituted from the date on which such period expires, even before the notice of decision is received. <Amended on Dec. 31, 2018>
(4) Notwithstanding Article 20 of the Administrative Litigation Act, any administrative litigation referred to in the proviso of paragraph (2) shall be instituted within the period classified as follows: <Newly Inserted on Dec. 31, 2018>
1. Where it is instituted without filing an application for examination or adjudication under this Act: Within 90 days from the date on which a notice on the result of a disposition taken by a ruling agency after reinvestigation is received: Provided, That, where no notice on the result of a disposition taken by the ruling agency is received until the expiration of the period for disposition (where an investigation is postponed or suspended or where the period of investigation is extended pursuant to the latter part of Article 128 (5), including the relevant period; hereafter the same shall apply in this subparagraph) prescribed in the former part of Article 128 (5) (including cases where the Framework Act on National Taxes applies mutatis mutandis pursuant to Article 131), an administrative litigation may be instituted on or after the date on which such period for disposition expires;
2. Where it is instituted after filing an application for examination or adjudication under this Act: Within 90 days from the date of receipt of a notice on the decision made on the application for examination or adjudication filed against the disposition taken by a ruling agency after reinvestigation: Provided, That, where no notice on the decision is received until the expiration of the period for decision (including cases where the Framework Act on National Taxes applies mutatis mutandis in Article 131), an administrative litigation may be instituted on or after the date on which such period for decision expires.
(5) Where a person has filed a request for examination prescribed in Article 119 (1) 2, such person shall be deemed to have filed a request for examination or adjudication under this Act, and paragraph (2) shall apply mutatis mutandis to such person. <Amended on Dec. 31, 2018>
(6) The period provided for in paragraphs (3) and (4) shall be a peremptory period. <Amended on Dec. 31, 2018>[This Article Wholly Amended on Dec. 30, 2010]