Tax judges shall make decisions based on free will, taking into consideration the results of investigations and examinations concerning a request for adjudgment and the equality of taxation.[This Article Wholly Amended on Jan. 1, 2010]
Laws › Framework Act on National Taxes › SECTION 3 Adjudication
Framework Act on National Taxes — Article 77 (Judgment of Fact)
국세기본법 제77조
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.