(1) When the head of a tax office appropriates or pays a national tax refund under Article 51, he or she shall add, to the national tax refund, the amount calculated according to the interest rate prescribed by Presidential Decree (hereinafter referred to as "additional refund of national tax"), taking into consideration the period between the reckoning day of additional refund of national taxes prescribed by Presidential Decree and the day of appropriation or decision on payment, and the interest rate, etc. of deposits in financial institutions, etc. <Amended on Dec. 19, 2017>
(2) In cases of appropriating for national taxes pursuant to Article 51 (8), additional refund of national taxes shall be calculated by the date when a decision of payment is made. <Newly Inserted on Dec. 19, 2017>
(3) Notwithstanding paragraphs (1) and (2), where national tax refunds are appropriated or paid according to procedures for handling civil petitions for grievances prescribed by Presidential Decree without any of the following grounds, no additional refund of national tax shall be added thereto: <Newly Inserted on Dec. 22, 2020>
1. Request for correction under Article 45-2;
2. A decision or judgment in response to filing of an objection or request for examination or adjudgment under Chapter VII, a request for examination under the Board of Audit and Inspection Act, or litigation under the Administrative Litigation Act.[This Article Wholly Amended on Dec. 31, 2011]