(1) A person who intends to files a request for adjudgment shall submit a written request for adjudgment, stating the grounds for appeal, etc., to the head of the tax office or the Director of the Tax Tribunal who has imposed or should have imposed the disposition, as prescribed by Presidential Decree. In such cases, the director of the tax office who has received the request for adjudgment shall, without delay, forward said request to the Director of the Tax Tribunal." <Amended on Dec. 31, 2018>
(2) When calculating a period of request for adjudgment under Article 68, a request for adjudgment shall be deemed made even if a written request is submitted to the head of a tax office other than the head of the tax office under former part of paragraph (1), commissioner of a relevant regional tax office, or the Commissioner of the National Tax Service. In such cases, the head of the tax office, the commissioner of the relevant regional tax office, or the Commissioner of the National Tax Service shall, upon receipt of such request for adjudgment, forward said request to the Director of the Tax Tribunal without delay. <Amended on Dec. 31, 2018>
(3) Where the Director of the Tax Tribunal receives a written request for adjudgment pursuant to the former part of paragraph (1) or the latter part of paragraph (2), he or she shall, without delay, send a duplicate of such request to the head of the tax office who imposed or should have imposed such disposition. <Newly Inserted on Dec. 31, 2018>
(4) The head of a relevant tax office who receives a written request under the former part of paragraph (1) or who receives a duplicate of such request under paragraph (3) shall send said request to the Director of the Tax Tribunal, along with a reply within 10 days from the date of receipt: Provided, That in cases of any disposition falling under Articles 55 (3) and the proviso of Article 62 (3), the reply of the Commissioner of the National Tax Service or of a commissioner of a regional tax office shall be attached thereto. <Amended on Dec. 27, 2010; Dec. 31, 2018>T(5) A reply under paragraph (4) shall be accompanied with a written decision on the filing of objection (limited to where a decision on such objection is made), a ground and reason for disposition, documents verifying the facts underlying the reason for disposition, evidentiary documents and exhibits submitted by a claimant, and all data on examinations. <Amended on Dec. 31, 2018; Jun. 9, 2020>
(6) Where a reply is submitted pursuant to paragraph (4), the Director of the Tax Tribunal shall immediately forward a copy thereof to the claimant for adjudgment in question. <Amended on Dec. 31, 2018>
(7) Where the head of a tax office fails to submit a written reply by the deadline specified under the main clause of paragraph (4), the Director of the Tax Tribunal may demand the submission of a written reply by fixing a deadline. <Newly Inserted on Dec. 31, 2018>
(8) Where the head of a tax office fails to submit a written reply by the deadline under paragraph (7), the Director of the Tax Tribunal may allow the examination procedure to proceed through investigation of evidence, etc. under the proviso of Article 56 (1). <Newly Inserted on Dec. 31, 2018>[This Article Wholly Amended on Jan. 1, 2010]