(1) Any person who raises an objection or seeks examination or adjudgment may submit an objection, written request for examination, or written request for adjudgment using the information and communications network operated by the Commissioner of the Korea Customs Service or the Director of the Tax Tribunal.
(2) Where a written objection, written request for examination, or written request for adjudgment is submitted under paragraph (1), the written objection, written request for examination, or written request for adjudgment shall be deemed to have been submitted under this Act when it is transmitted to the Commissioner of the Korea Customs Service or the Director of the Tax Tribunal.[This Article Newly Inserted on Dec. 31, 2019]