(1) In order to decide on requests for adjudgment, a Tax Tribunal shall be established under the jurisdiction of the Prime Minister.
(2) The Tax Tribunal shall independently perform duties under its authority.
(3) The Tax Tribunal shall have the commissioner and tax judges; the commissioner and regular tax judges shall be appointed by the President with the recommendation of the Prime Minister, from among public officials in general service belonging to the Senior Civil Service, and non-regular tax judges shall be commissioned, as prescribed by Presidential Decree. In such cases, regular tax judges (excluding regular tax judges appointed by means of transfer or promotion, who are public officials in career service) other than the commissioner, shall be appointed as public officials with the term of office. <Amended on Jan. 1, 2014; Dec. 23, 2014>
(4) The tax judges shall have qualifications prescribed by Presidential Decree, as well as expertise and experience in the fields of tax, law, and accounting.
(5) The term of office of a standing tax judge shall be three years and may be reappointed only once. <Newly Inserted on Dec. 31, 2023>
(6) The term of office of a non-standing tax judge shall be three years and may be reappointed only once. <Newly Inserted on Dec. 31, 2023>
(7) Except where a tax judge falls in any of the following cases, the appointment of a tax judge shall not be withdrawn or dismissed against his or her will: <Amended on Dec. 31, 2023>
1. Where the person is unable to perform his or her duties for a long time due to a mental or physical debility;
2. Where the person commits any misconduct in relation to his or her duties;
3. Where the person is deemed unfit to be a tax judge due to neglect of duties, injury to dignity, or for other grounds;
4. Where the person fails to recuse himself or herself even though he or she falls under any subparagraph of Article 73 (1).
(8) Paragraphs (5) and (7) shall not apply to a tax judge who is the director of Tax Tribunal. <Amended on Dec. 31, 2023>
(9) Non-public officials among tax judges shall be deemed public officials in applying Articles 127 and 129 through 132 of the Criminal Act. <Newly Inserted on Dec. 19, 2017; Dec. 31, 2023>
(10) Adjudication investigators in charge of investigating requests for adjudgment and their assistant staff shall be assigned to the Tax Tribunal, and their qualifications shall be prescribed by Presidential Decree. <Amended on Dec. 27, 2010; Dec. 19, 2017; Dec. 31, 2023>
(11) The fixed number, organization and operation of the Tax Tribunal and other necessary matters shall be prescribed by Presidential Decree. <Amended on Dec. 19, 2017; Dec. 31, 2023>[This Article Wholly Amended on Jan. 1, 2010]