(1) Where the Director of the Tax Tribunal receives a request for adjudgment, the Council of Tax Judges shall decide thereon upon deliberation: Provided, That if the object of such request for adjudgment is a small amount less than that prescribed by Presidential Decree or any minor matter, or if such request is made after a period of request expires, the chief tax judge may examine and make a decision thereon without undergoing deliberation thereon by the Council of Tax Judges.
(2) Where a meeting comprised of the Director of the Tax Tribunal and regular tax judges decide that a resolution passed by the Council of Tax Judges prescribed in paragraph (1) falls under any of the following cases by the method prescribed by Presidential Decree, the Joint Session of Tax Judges shall make a decision thereon following deliberation: <Amended on Dec. 20, 2016; Dec. 31, 2019>
1. Where the interpretation of the tax-related statutes is controversial in the relevant case of request for adjudgment, and no former decision by the Tax Tribunal thereon exists;
2. Where it is intended to change the former interpretations or applications made by the Tax Tribunal, of the tax-related statutes;
3. Where it is intended to maintain consistency in decisions made by the Council of Tax Judges;
4. Other cases prescribed by Presidential Decree, such as where national tax administration or the rights and duties of taxpayers are expected to be greatly affected.
(3) The Joint Session of Tax Judges under paragraph (2) shall be comprised of the director of Tax Tribunal and at least 12 but not more than 20 standing tax judges and non-standing tax judges designated by the director of Tax Tribunal by each meeting, and the number of non-standing tax judges shall be not less than that of standing tax judges. <Amended on Dec. 31, 2023>
(4) Article 72 (2) through (4) shall apply mutatis mutandis to the Joint Session of Tax Judges under paragraph (2). In such cases, "chief national tax judge" in paragraph (2) of the same Article shall be construed as "Director of the Tax Tribunal", and "Council of Tax Judges" as "Joint Session of Tax Judges," respectively.
(5) The decision on adjudgment shall be made in writing, and the text and reasons thereof shall be written in a decision, clearly stating the names of tax judges who have participated in examination, and the said decision shall be sent to the relevant claimant and the head of the relevant tax office.
(6) Matters necessary for the administration of the joint sessions of tax judges and the delivery, etc. of decision documents, shall be determined by Presidential Decree.[This Article Wholly Amended on Jan. 1, 2010]