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Framework Act on National Taxes — Article 68 (Period of Request)

국세기본법 제68조

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) Any request for adjudgment shall be filed within 90 days after the relevant disposition is known (when a notice of disposition is received, the date of its receipt).

(2) Article 61 (2) shall apply mutatis mutandis to the period of request where a request for adjudgment is made after filing an objection.[This Article Wholly Amended on Jan. 1, 2010]

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