In performing the duties of tax officials in their own discretion, the tax officials shall strictly observe the generally acceptable limitation in light of the equity of taxation and purpose of related tax-related statutes.[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 2 Principles for Application of Tax-Related Statutes
Framework Act on National Taxes — Article 19 (Limitation of Tax Officials' Discretion)
국세기본법 제19조
This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.
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