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Framework Act on National Taxes — Article 74 (Challenge of Tax Judges in Charge)

국세기본법 제74조

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) If a claimant deems it difficult to anticipate impartial adjudgment from tax judges in charge, he or she may challenge them.

(2) A request for challenge under paragraph (1) shall be made to the Director of the Tax Tribunal, as prescribed by Presidential Decree.

(3) When the Director of the Tax Tribunal finds the request for challenge is reasonable, he or she shall approve such request.[This Article Wholly Amended on Jan. 1, 2010]

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