(1) The Director of the Tax Tribunal shall, upon receipt of a request for adjudgment, designate a chief tax judge and two or more associate tax judges in order to take charge of investigation and examination on the request, and require them to form the Council of Tax Judges.
(2) The chief tax judge shall preside over the Council of Tax Judges under paragraph (1), and the chairperson shall assume the overall control over the affairs of the relevant adjudgment case: Provided, That where the chief tax judge is unable to perform his or her duties due to unavoidable reasons, the Director of the Tax Tribunal shall designate one to act for the chairperson, from among associate tax judges.
(3) The Council of Tax Judges shall convene with the attendance of two thirds or more of tax judges, and adopt resolutions by the affirmative vote of the majority of tax judges present.
(4) Meetings of the Council of Tax Judges are not open to the public: Provided, That where the chairperson of the Council of Tax Judges deems it necessary, they may be open to the public.
(5) The administration of the Council of Tax Judges and other necessary matters shall be determined by Presidential Decree.[This Article Wholly Amended on Jan. 1, 2010]