(1) Except as otherwise provided for in tax-related statutes, an objection or a request for examination or adjudgment shall not have any effect on the execution of the relevant disposition: Provided, That where the ruling agency deems it urgent to prevent a serious loss to an applicant for objection or a requester for examination or adjudgment due to the execution of a disposition or continuation of procedures, it may suspend all or part of the execution of the disposition or continuation of the procedures (hereinafter referred to as "suspension of execution"). <Amended on Dec. 31, 2018>
(2) Where the ruling agency deliberates and determines on suspension of execution or revocation thereof, it shall notify the relevant person without delay. <Newly Inserted on Dec. 31, 2018>[This Article Wholly Amended on Jan. 1, 2010]