(1) The extinctive prescription referred to in Article 27 shall be interrupted on any of the following grounds: <Amended on Dec. 29, 2020; Dec. 31, 2023>
1. Notice of payment;
2. Urging or demand notice of payment;
3. Request for delivery;
4. Seizure (excluding cases where the seizure is immediately revoked on the grounds referred to in Article 57 (1) 5 and 6 of the National Tax Collection Act).
(2) Extinctive prescription interrupted pursuant to paragraph (1) shall resume when the period specified in the following subparagraphs expires: <Amended on Dec. 29, 2020>
1. Period of payment notified;
2. Period of payment demanded;
3. Period during which a request for delivery is pending;
4. Period until seizure is canceled.
(3) Extinctive prescription under Article 27 shall not run during the period falling under any of the following subparagraphs: <Amended on Dec. 19, 2017; Dec. 29, 2020>
1. Period for an installment payment under tax-related statutes;
2. Deferment of notice of payment, the extension of designated due date of payment and of due date stated on a demand note, and grace period for collection under tax-related statutes;
3. Grace period for seizure and sales under tax-related statutes;
4. Period for yearly installment payment under tax-related statutes;
5. Period during which a lawsuit for the revocation of a fraudulent act filed by a tax official pursuant to Article 25 of the National Tax Collection Act or a lawsuit for subrogation of creditor under Article 404 of the Civil Act is pending;
6. Period of at least six months during which a delinquent taxpayer continues to stay in a foreign country.
(4) The suspension of extinctive prescription due to a lawsuit for the revocation of a fraudulent act filed or to a lawsuit for subrogation of creditor under paragraph (3), shall lose its effect when the lawsuit is rejected, dismissed or withdrawn.[This Article Wholly Amended on Jan. 1, 2010]