(1) In making a decision under Article 128, the Commissioner of the Korea Customs Service shall not revoke or modify all or part of dispositions, other than the subject of tax appeals, or make a decision on a new disposition.
(2) In making a decision under Article 128, the Commissioner of the Korea shall not make a decision giving more disadvantage to the claimant than the disposition against which the request was made.[This Article Newly Inserted on Dec. 31, 2019]