Tax judges in charge may, if necessary, merge several cases into one, or separate merged cases into several cases.[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 3 Adjudication
Framework Act on National Taxes — Article 75 (Joinder and Separation of Cases)
국세기본법 제75조
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.