(1) A person who requests an examination may submit evidential documents or evidence to the Commissioner of the National Tax Service to protest against a written opinion forwarded pursuant to Article 62 (4).
(2) Where the Commissioner of the National Tax Service requests submission of evidential documents or evidence provided for in paragraph (1) by fixing a deadline, the person who requests an examination shall submit the relevant evidential documents or evidence by such deadline.
(3) Where evidential documents are submitted pursuant to paragraphs (1) and (2), the Commissioner of the National Tax Service shall forward the copies of the evidential documents to the head of the relevant tax office and to the commissioner of the relevant regional office of the National Tax Service without delay.[This Article Newly Inserted on Dec. 19, 2017]