(1) Tax offices, regional tax offices, and the National Tax Service shall each have a national tax examination committee to deliberate and decide on matters concerning requests for examination under Article 64 (limited to request for examination under Article 64), filing an objection under Article 66 and requests for pre-assessment review under Article 81-15. <Amended on Jan. 1, 2010; Dec. 31, 2019>
(2) Non-public official members among the members of the national tax examination committees shall be the following persons with abundant knowledge of and experience in law or accounting (in cases of members who are not public officials among members of the national tax examination committees, those with qualifications prescribed by Presidential Decree): <Newly Inserted on Dec. 19, 2017; Dec. 31, 2019>
1. In cases of national tax examination committees established in tax offices: Person commissioned by the commissioner of the regional tax office;
2. National tax examination committees established in the regional tax offices and in the National Tax Service: Persons commissioned by the Commissioner of the National Tax Service.
(3) Non-public official members among the members of each national tax examination committee, shall be deemed public officials in the application of Articles 127 and 129 through 132 of the Criminal Act. <Newly Inserted on Dec. 19, 2017>
(4) Where it is deemed difficult to expect a fair deliberation by a member of a national tax examination committee, such member shall be excluded or recuse himself or herself from meetings of the national tax examination committee, as prescribed by Presidential Decree. <Newly Inserted on Dec. 23, 2014; Dec. 19, 2017>>
(5) The organization and operation of a national tax examination committee, matters for deliberation by each committee and other necessary matters, shall be prescribed by Presidential Decree. <Amended on Dec. 23, 2014; Dec. 19, 2017>>[This Article Newly Inserted on Dec. 26, 2008]