(1) A request for examination shall be filed with the Commissioner of the Korea Customs Service through the head of a customs office who has taken or should have taken such disposition, by stating the grounds for dissatisfaction in the written request for examination, as prescribed by Presidential Decree.
(2) In computing the period for filing a request for examination in accordance with Article 121, a request for examination shall be deemed filed at the time such request for examination is submitted to the head of a customs office pursuant to paragraph (1). The same shall apply where the relevant request is filed with the Commissioner of the Korea Customs Service or the head of a customs office, other than the head of a customs office referred to in paragraph (1).
(3) The head of a customs office shall, upon receipt of a written request for examination referred to in paragraph (1), forward such written request for examination to the Commissioner of the Korea Customs Service with his or her opinion attached thereto within seven days from the date of the receipt thereof.
(4) In receipt of a written opinion of the head of a customs office pursuant to paragraph (3), the Commissioner of the Korea Customs Service shall send a duplicate of the relevant opinion without delay to the person who has filed a request for examination. <Newly Inserted on Dec. 19, 2017>
(5) A person who has filed a request for examination may submit any evidentiary document or evidence that is contrary to the written opinion received pursuant to paragraph (4). <Newly Inserted on Dec. 19, 2017>[This Article Wholly Amended on Dec. 30, 2010]