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Framework Act on National Taxes — Article 71 (Evidentiary Document or Exhibit)

국세기본법 제71조

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) Where claimant for adjudgment intends to file a plea to the reply note received under Article 69 (6), he or she may submit evidentiary documents or exhibits to the Director of the Tax Tribunal. <Amended on Dec. 31, 2018>

(2) If the Director of the Tax Tribunal demands that the claimant for adjudgment submit evidentiary documents or exhibits under paragraph (1) by fixing a deadline, the claimant shall submit them by the fixed deadline.

(3) Where the evidentiary documents are submitted pursuant to paragraph (1), the Director of the Tax Tribunal shall immediately forward the copies thereof to the other party to the claim.[This Article Wholly Amended on Jan. 1, 2010]

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