Framework Act on National Taxes — Article 79 (Nemo Judex Sine Actore and Prohibition of Disadvantageous Modification)

(1) In making a decision under Article 65, which applies mutatis mutandis in Article 80-2, the Council of Tax Judges or the Joint Session of Tax Judges shall neither revoke or modify all or part of dispositions, other than the disposition against which a request for adjudgment was filed, nor make a decision on a new disposition. <Amended on Dec. 31, 2022>

(2) In making a decision under Article 65, which applies mutatis mutandis in Article 80-2, the Council of Tax Judges or the Joint Session of Tax Judges shall not make a decision giving more disadvantage to the claimant than the disposition against which a request for adjudgment was filed. <Amended on Dec. 31, 2022>[This Article Wholly Amended on Jan. 1, 2010]