A decision or decision of correction on the tax base and the amount of a national tax shall be made by the head of a tax office having jurisdiction over the place where the national tax shall be paid as at the time of disposition.[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 1 Competent Authorities
Framework Act on National Taxes — Article 44 (Jurisdiction over Decision or Decision of Correction)
국세기본법 제44조
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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