(1) The Commissioner of the National Tax Service shall, upon receiving a request for examination, decide upon it according to the resolution by the National Tax Examination Committee: Provided, That this shall not apply where a request for examination, etc. has been filed after the period of request elapsed or any grounds prescribed by Presidential Decree occur. <Amended on Dec. 31, 2019>
(2) Where the Commissioner of the National Tax Service deems that a decision of the National Tax Examination Committee under paragraph (1) is clearly in violation of statutes or regulations, he or she may request, in writing, that the National Tax Examination Committee re-deliberate such matter only once by stating grounds for such request. <Newly Inserted on Dec. 31, 2019>
(3) Meetings of the National Tax Examination Committee shall not be made public: Provided, That where deemed necessary by the chairperson of said Committee, they may be open to the public. <Amended on Dec. 31, 2019>[This Article Wholly Amended on Jan. 1, 2010]