(1) If the Commissioner of the National Tax Service finds that the substance or procedure of a request for examination does not conform to the provisions of this Act or other tax-related statutes, and that it can be supplemented or corrected, he or she may demand supplementation or correction thereof within a specified period not exceeding 20 days: Provided, That if matters to be supplemented or corrected is insignificant, the Commissioner of the National Tax Service may supplement or correct them ex officio.
(2) Upon receipt of a request under paragraph (1), a person who requests an examination may prepare in writing matters to be amended and submit them to the Commissioner of the National Tax Service, or may visit the National Tax Service to state the information to be amended and make an amendment by affixing his or her seal or signature to a document containing said information recorded by a public official of the National Tax Service. <Amended on Dec. 31, 2018>
(3) The period of amendment under paragraph (1) shall not be counted in that of request for examination provided in Article 61.[This Article Wholly Amended on Jan. 1, 2010]