(1) A person who files an objection or a request for examination or adjudgment or who request a pre-assessment review (hereafter in this Article, referred to as "person who files an objection and others") may request a ruling agency (in cases of a pre-assessment review under Article 81-15, referring to the head of a tax office or the commissioner of a regional tax office who issued notices under the subparagraphs of 81-15 (2); hereafter in this Article the same shall apply) to appoint a lawyer, a certified tax accountant, or a certified public accountant registered in the register of certified tax accountants or the register of tax agent services for a certified tax accountant under the Certified Tax Accountant Act, as his or her representative (hereinafter referred to as "public representative"), as prescribed by Presidential Decree, after satisfying the following requirements: <Amended on Dec. 20, 2016; Dec. 31, 2019; Nov. 23, 2021; Dec. 31, 2023>
1. The person who raises an objection and others shall meet any of the following criteria:(a) Individuals: The amount of global income under Article 14 (2) of the Income Tax Act and the value of property owned shall not exceed the amount prescribed by Presidential Decree, respectively;(b) Corporations: The amount of income and the value of assets (referring to sales and assets calculated in accordance with the Korea Financial Accounting Standards (KFAS) prescribed in Article 43 of the Corporate Tax Act) shall not exceed the amount prescribed by Presidential Decree, respectively;
2. Deleted; <Dec. 31, 2022>
3. An objection or request shall not exceed the amount prescribed by Presidential Decree;
4. An objection or request shall be filed for tax items, other than inheritance tax, gift tax, and comprehensive real estate holding tax.
(2) Where an objection under paragraph (1) satisfies all the requirements under the subparagraphs of paragraph (1), a ruling agency shall immediately appoint a public representative; and notify a person who files an objection, etc. and the public representative of the result thereof within five days from the date it receives an objection.
(3) Article 59 (4) concerning a representative shall apply to the authority of the public representative.
(4) Matters necessary for the operation of the public representative system, such as qualifications, management, etc. of public representatives, shall be prescribed by Presidential Decree.[This Article Newly Inserted on Dec. 23, 2014]