(1) No disposition prescribed in Article 55 shall be governed by the Administrative Appeals Act: Provided, That Articles 15, 16, 20 through 22, 29, 36 (1), 39, 40, 42 and 51 of the Administrative Appeals Act shall apply mutatis mutandis to a request for examination or adjudgment; in such cases, "committee" shall be construed as "National Tax Examination Committee", "Council of Tax Judges", or "Joint Session of Tax Judges." <Amended on Jan. 25, 2010; Jan. 1, 2013>
(2) Notwithstanding the main clause of Article 18 (1) and Article 18 (2) and (3) of the Administrative Litigation Act, no administrative litigation against an illegal disposition prescribed in Article 55 shall be filed without a request for examination or adjudgment and a decision on such request under this Act: Provided, That the same shall not apply to administrative litigations against dispositions issued by a disposition agency following a decision to conduct a re-investigation in the proviso of Article 65 (1) 3 (including cases applicable mutatis mutandis in Article 80-2) rendered for a request for examination or adjudgment. <Amended on Dec. 20, 2016; Dec. 31, 2022>
(3) Notwithstanding Article 20 of the Administrative Litigation Act, any administrative litigation under the main clause of paragraph (2) shall be filed within 90 days from the date when a decision on a request for examination or adjudgment is notified: Provided, That where such decision is not notified within the period for decision prescribed in Article 65 (2) or Article 80-2, the administrative litigation may be initiated from the date when the prescribed period for decision elapses even before the decision is notified. <Amended on Dec. 20, 2016; Dec. 31, 2022>
(4) Notwithstanding Article 20 of the Administrative Litigation Act, administrative litigations under the proviso of paragraph (2) shall be filed within the following periods: <Newly Inserted on Dec. 20, 2016; Dec. 31, 2022>
1. Where an administrative litigation is filed without a request for examination or adjudgment under this Act: Within 90 days from the date when the results of a disposition issued by a disposition agency after re-investigation are notified: Provided, That in cases of failure to receive a notification of the results of a disposition issued by a disposition agency within the period for disposition prescribed in Article 65 (5) (including cases applicable mutatis mutandis in Article 80-2) (where an investigation is postponed, the period for investigation is extended or an investigation is suspended under the latter part of Article 65 (5), including the relevant period: hereinafter in this subparagraph, the same shall apply), an administrative litigation may be filed from the date when the period for disposition elapses;
2. Where an administrative litigation is filed by a request for examination or adjudgment under this Act: Within 90 days from the date of receiving notification of a decision on the request for examination or adjudgment made against a disposition issued by a disposition agency after re-investigation: Provided, That in cases of failure to receive notification of decision within the period for decision prescribed in Article 65 (2) (including cases applicable mutatis mutandis in Article 80-2), an administrative litigation may be filed from the date when the period for decision elapses.
(5) If a request for examination prescribed in Article 55 (1) 2 is filed, a request for examination or adjudgment under this Act is deemed made; and paragraph (2) shall apply mutatis mutandis. <Amended on Dec. 20, 2016; Dec. 19, 2017>
(6) The period falling under paragraph (3) shall be an invariable term. <Amended on Dec. 20, 2016>[This Article Wholly Amended on Jan. 1, 2010]