(1) Any request for examination shall be filed with the Commissioner of the National Tax Service through the head of a tax office who has made or should have made the disposition in question, with the ground for protest prepared, as prescribed by Presidential Decree.
(2) For computing the period of request for examination under Article 61, the request shall be deemed complete when it is filed with the head of a tax office under paragraph (1). The same shall apply even if it is filed with the head of another tax office, other than the head of a tax office referred to in paragraph (1), the commissioner of a regional tax office or the commissioner of the National Tax Service.
(3) The head of a tax office that receives the relevant request pursuant to paragraph (1) shall send it to the Commissioner of the National Tax Service, along with a written opinion specifically stating grounds and reasons for a disposition, the fact that constitutes reasons for a disposition, etc. within seven days from the date of the receipt thereof: Provided, That in cases of any request for examination falling under the following subparagraphs, a written opinion by the commissioner of a regional tax office shall be attached to the request for examination: <Amended on Dec. 15, 2015>
1. Where the disposition subject to the request for examination was or should have been investigated, decided or settled by the commissioner of a regional tax office;
2. Where any person who has filed an objection with the commissioner of a regional tax office has an objection against the decision thereon or has failed to receive the decision thereon.
(4) Where the head of a tax office submits a written opinion under paragraph (3), the Commissioner of the National Tax Service shall immediately send the relevant written opinion to a person who has made a request for an examination. <Newly Inserted on Dec. 15, 2015>[This Article Wholly Amended on Jan. 1, 2010]