@Articles 61 (3) and (4), 63, 65 (in cases of paragraph (1) 1 (a), excluding where a request for examination and a request for adjudgment are filed on the same date), and 65-2 shall apply mutatis mutandis to a request for adjudgment: Provided, That "period not exceeding 20 days" in Article 63 (1) shall be construed as "reasonable period". <Amended on Jan. 1, 2013; Dec. 20, 2016>[This Article Wholly Amended on Jan. 1, 2010][Moved from Article 81 <Dec. 31, 2022>]
Laws › Framework Act on National Taxes › SECTION 3 Adjudication
Framework Act on National Taxes — Article 80-2 (Application Mutatis Mutandis of Provisions concerning Request for Examination)
국세기본법 제80조의2
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.
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