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Framework Act on National Taxes — Article 65 (Decisions)

국세기본법 제65조

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 decision on a request for examination shall be rendered as follows: <Amended on Jan. 1, 2013; Dec. 20, 2016>

1. Where a request for examination falls under any of the following cases, a decision to reject such request shall be rendered:(a) Where a request for examination is filed after a request for adjudgment is filed (including where such requests are filed on the same date);(b) Where a request for examination is filed after the period for filing a request prescribed in Article 61 lapses;(c) When neither necessary supplementation nor correction is made within the period for supplementation or correction set out in Article 63 (1) after a request for examination is filed;(d) Where a request for examination is not legal;(e) Cases similar to those in compliance with subparagraphs (a) through (d), prescribed by Presidential Decree;

2. When a request for examination is deemed groundless, a decision to dismiss such request shall be rendered;

3. When a request for examination is deemed reasonable, a decision for revocation or correction of the disposition against which the request is rendered, or other necessary dispositions shall be rendered: Provided, That where additional investigation, such as verification of the facts, is necessary for revocation, correction or necessary dispositions, a decision to conduct a re-investigation may be rendered to allow an disposition agency to re-investigate it; and then to revoke, correct or issue necessary dispositions according to the results thereof.

(2) A decision under paragraph (1) shall be made within 90 days after a request for examination is received.

(3) When a decision under paragraph (1) is rendered, it shall be notified to the person who has filed the request, by a written decision with the reasons stated therein, within the period for decision provided under paragraph (2).

(4) No period for supplementation or correction prescribed in Article 63 (1) shall be counted in the period for decision under paragraph (2).

(5) Where a decision to conduct a re-investigation is rendered under the proviso of paragraph (1) 3, a disposition agency shall conduct an investigation within the limited scope as stated in the text of the decision within 60 days from the date when the decision to conduct a re-investigation is rendered; and revoke, correct, or take necessary dispositions according to the results thereof. In such cases, a disposition agency may postpone the investigation, extend the period for investigation, or suspend the investigation under Articles 81-7 and 81-8. <Newly Inserted on Dec. 20, 2016>

(6) Notwithstanding the proviso of paragraph (1) 3 and the former part of paragraph (5), a disposition agency need not revoke or correct the original disposition that was the subject of the request for examination in cases prescribed by Presidential Decree, such as where the facts confirmed during the re-investigation differ from the claims of the person who has filed the request for the examination. <Newly Inserted on Dec. 31, 2022>

(6) Except as provided in the proviso of paragraph (1) 3 and paragraphs (5) and (6), matters necessary for decisions to conduct a re-investigation shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 20, 2016; Dec. 31, 2022>[This Article Wholly Amended on Jan. 1, 2010]

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