(1) A person who has filed a tax base return within the statutory due date of return or who has filed a tax base return after the due date under Article 45-3 (1) may, within five years after the elapse of the statutory due date of return, request the head of the competent tax office to determine or correct the original tax base and the amount of taxes of the national tax on which he or she has filed a return and a revised return in any of the following cases: Provided, That he or she may request correction of tax base and the amount of taxes increased due to such determination or correction within 90 days from the date on which he or she becomes aware of the relevant disposition (or on the date of receiving such disposition, if he or she is notified thereof; filing of such request shall be limited to five years after the statutory due date of return elapses): <Amended on Dec. 27, 2010; Dec. 23, 2014; Dec. 31, 2019>
1. Where the tax base and the amount of taxes on a tax base return or a tax base return after the due date (referring to the tax base and tax amount after determination or correction is made, if such determination or correction is made pursuant to the tax-related statutes), exceed those to be declared under the tax-related statutes;
2. Where the amount of loss or refundable taxes on a tax base return or a tax base return after the due date (referring to the amount of loss or tax refund after the determination or correction is made, if such determination or correction is made pursuant to the tax-related statutes) is less than the amount of loss or refundable taxes to be declared under the tax-related statutes.
(2) Where any of the following grounds is established, a person who has filed a return on a tax base within the statutory due date of return or who has the tax base and the amount of national taxes determined, may request the determination or correction within three months from the date on which he or she becomes aware of the occurrence of such ground, regardless of the period under paragraph (1): <Amended on Dec. 15, 2015; Dec. 31, 2022>
1. Where the transactions or act, etc. which forms the basis of calculation of the tax base and the amount of taxes in the initial return, determination or correction, is confirmed as a different one by a decision on the request for examination or adjudgment under Chapter VII or request for examination under the Board of Audit and Inspection Act or a judgment (including any reconciliation or any other act that has the same effect as a judgment) in the lawsuit against it;
2. Where a determination or correction exists, converting the ownership of the income or other taxable object to a third person;
3. Where mutual agreement procedure under a tax treaty is implemented differently from the details of the initial return, determination or correction;
4. Where the tax base or amount of tax for other items of taxes (limited to the same taxable period) or other taxable periods (limited to the same item of taxes) connected to the tax base or amount of tax subject to determination or correction exceed the tax base or the amount of taxes to be declared under the tax-related statutes, due to such determination or correction;
5. Where the ground similar to those referred to in subparagraphs 1 through 4 and prescribed by Presidential Decree, occurs after the statutory due date of return of the national tax expires.
(3) The head of a tax office requested to make a determination or correction pursuant to paragraphs (1) and (2) shall determine or correct the tax base and the amount of tax, or notify a person who has made such request of the fact that no ground exists to make any determination or correction within two months from the date on which he or she receives such request: Provided, That where the person who has made the request receives no notice within two months (excluding notification under paragraph (4); hereafter in this paragraph the same shall apply), he or she may file an objection or request for examination or adjudgment under Chapter VII or a request for examination under the Board of Audit and Inspection Act. <Amended on Dec. 23, 2014; Dec. 22, 2020>
(4) Where it is impracticable for the head of a tax office who receives a request under paragraphs (1) and (2) to make a determination or correction of the tax base and the amount of tax within the period prescribed in the main clause of paragraph (3), he or she shall notify the requester of relevant developments, and that he or she may file an objection or request for examination or adjudgment under Chapter VII or a request for examination under the Board of Audit and Inspection Act pursuant to the proviso of paragraph (3). <Newly Inserted on Dec. 22, 2020>⑤ 「소득세법」 제73조제1항 각 호에 해당하는 소득이 있는 자, 「소득세법」 제119조제1호ㆍ제2호, 제4호부터 제8호까지, 제8호의2 및 제10호부터 제12호까지의 규정에 해당하는 소득이 있는 자 또는 「법인세법」 제93조제1호ㆍ제2호, 제4호부터 제6호까지 및 제8호부터 제10호까지의 규정에 해당하는 국내 원천소득이 있는 자(이하 이 항 및 제52조에서 "원천징수대상자"라 한다)의 경우에는 제1항부터 제4항까지의 규정을 준용한다. 이 경우 제1항 각 호 외의 부분 본문 중 "과세표준신고서를 법정신고기한까지 제출한 자 및 제45조의3제1항에 따른 기한후과세표준신고서를 제출한 자" 및 제2항 각 호 외의 부분 중 "과세표준신고서를 법정신고기한까지 제출한 자 또는 국세의 과세표준 및 세액의 결정을 받은 자"는 "연말정산 또는 원천징수하여 소득세 또는 법인세를 납부하고 「소득세법」 제164조, 제164조의2 및 「법인세법」 제120조, 제120조의2에 따라 지급명세서를 제출기한까지 제출한 원천징수의무자 또는 원천징수대상자(「소득세법」 제1조의2제1항제2호에 따른 비거주자 및 「법인세법」 제2조제3호에 따른 외국법인은 제외한다. 다만, 원천징수의무자의 폐업 등 대통령령으로 정하는 사유가 발생하여 원천징수의무자가 경정을 청구하기 어렵다고 인정되는 경우에는 그러하지 아니하다)"로, 제1항 각 호 외의 부분 본문ㆍ단서 및 제2항제5호 중 "법정신고기한이 지난 후"는 "연말정산세액 또는 원천징수세액의 납부기한이 지난 후"로, 제1항제1호 중 "과세표준신고서 또는 기한후과세표준신고서에 기재된 과세표준 및 세액"은 "원천징수영수증에 기재된 과세표준 및 세액"으로, 제1항제2호 중 "과세표준신고서 또는 기한후과세표준신고서에 기재된 결손금액 또는 환급세액"은 "원천징수영수증에 기재된 환급세액"으로 본다. <개정 2011. 12. 31., 2013. 1. 1., 2018. 12. 31., 2019. 12. 31., 2020. 12. 22., 2022. 12. 31.>
1. Deleted; <Dec. 31, 2019>
2. Deleted; <Dec. 31, 2019>
3. Deleted. <Dec. 31, 2019>
(6) Paragraphs (1) through (4) shall apply mutatis mutandis to a taxpayer under Articles 7 and 12 of the Comprehensive Real Estate Holding Tax Act, subject to the imposition and notification of the comprehensive real estate holding tax. In such cases, "any person who has filed a tax base return within the statutory due date of return or a person who has filed a tax base return after the due date under Article 45-3 (1)" in the main clause, with the exception of the subparagraphs, of paragraph (1) and "person who has filed a return on a tax base within the statutory due date of return, or who has the tax base and the amount of national taxes determined" in the provisions, with the exception of the subparagraphs, of paragraph (2) shall be construed as "person who was charged and notified of the comprehensive real estate holding tax in the year in which the tax base date falls"; "after the elapse of the statutory due date of return" in the main clause and proviso, with the exception of the subparagraphs, of paragraph (1) and paragraph (2) 5 as "after the deadline for payment of comprehensive real estate holding tax has passed"; and "tax base and amount of tax entered on a tax base return" in paragraph (1) 1 as "tax base and amount of tax entered on a notice of payment". <Newly Inserted on Dec. 31, 2022>
(7) Necessary matters regarding request for determination or correction and the procedures for giving notification thereof shall be prescribed by Presidential Decree. <Amended on Dec. 22, 2020; Dec. 31, 2022>[This Article Wholly Amended on Jan. 1, 2010]