(1) A taxpayer's right to any national tax refund or additional national tax refund shall become extinct by a prescription, if the taxpayer does not exercise them for five years from the time they are exercisable.
(2) The provisions of the Civil Act shall be applied to the extinctive prescription under paragraph (1), except as otherwise provided for in this Act or tax-related statutes. In such cases, where a claim for a national tax refund and additional national tax refund is filed by means of an administrative suit, including a suit for the revocation of the disposition of taxation or a suit for demanding the confirmation of invalidity, the claim under subparagraph 1 of Article 168 of the Civil Act shall be deemed filed concerning the suspension of prescription. <Amended on Dec. 23, 2014>
(3) No extinctive prescription in paragraph (1) shall be suspended by any instruction, notice, etc. of a claim for refund, given by the head of a tax office to a taxpayer, to urge the taxpayer to claim a refund. <Newly Inserted on Dec. 20, 2016>[This Article Wholly Amended on Jan. 1, 2010]