Korean Law in English
Laws › Framework Act on National Taxes › SECTION 1 Common Provisions

Framework Act on National Taxes — Article 60 (Notification of Methods of Protest)

국세기본법 제60조

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.

(1) A ruling agency that makes a decision on an objection or a request for examination or adjudgment shall specify in a notice of decision that any person who has filed such objection may make a request for examination or adjudgment, and one who has filed such request for examination or adjudgment may institute an administrative litigation, respectively, within 90 days after he or she receives the notice of decision.

(2) When a ruling agency that makes decide on an objection or a request for examination or adjudgment fails to make a decision after the expiration of the period of decision on such objection or request, the agency shall immediately notify, in writing, the person who has filed such objection that he or she may make a request for examination or adjudgment, and one who has filed such request for examination or adjudgment that he or she may institute an administrative litigation, once the prescribed period of decision elapses, even before he or she receives the notice of such decision.[This Article Wholly Amended on Jan. 1, 2010]

‹ Article 59-2All articlesArticle 60-2 ›

Korean original (law.go.kr) · Get articles as JSON via API

For AI agents and developers — get this article as JSON, with the English and current Korean effective dates and an outdated-translation flag, from the korea-law API or as an MCP tool: https://mcp.apify.com?tools=kr-data/korea-law