A person who files an objection or a request for examination or judgment or a disposition agency (in cases of a disposition agency, limited to requests for adjudgment) may read documents related to such objection or request, and state his or her opinion to the ruling agency, as prescribed by Presidential Decree. <Amended on Dec. 23, 2014>[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 1 Common Provisions
Framework Act on National Taxes — Article 58 (Rights to Read Related Documents and State Opinions)
국세기본법 제58조
This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.
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