(1) A person who files an objection or a request for examination or adjudgment may submit a written objection, request for examination or adjudgment through the information and communications network operated by the Commissioner of the National Tax Service or the Director of the Tax Tribunal.
(2) In cases of submission of an objection or a written request for examination or adjudgment under paragraph (1), the objection or the written request for examination or adjudgment shall be deemed submitted under this Act when it is transmitted to the Commissioner of the National Tax Service or the Director of the Tax Tribunal.[This Article Newly Inserted on Dec. 31, 2018]