(1) In any of the following cases, the head of a tax office or the commissioner of a regional tax office shall give prior written notice of the details to the taxpayer (hereafter in this Article referred to as "advance notice of taxation"): <Newly Inserted on Dec. 31, 2018; Dec. 29, 2020>
1. Where a tax is imposed by the head of a tax office or the commissioner of a regional tax office, according to the results of inspections of duties of such office (including the corrective measures taken on site) by the commissioner of the regional tax office or the Commissioner of the National Tax Service, regarding the tax office or the regional tax office, respectively;
2. Where a tax is imposed by the head of a tax office or the commissioner of a regional tax office, according to the results of investigations of taxation data and on-site investigations, regarding any other person than the taxpayer verified in the tax investigation;
3. Where an amount of tax the payment of which is to be notified is at least one million won: Provided, That excluded herefrom are cases where a disposition of taxation is imposed by the head of a tax office or by the commissioner of a local tax service in response to the request for correction prescribed in Article 33 of the Board of Audit and Inspection Act; and where the person subject to the disposition of taxation is given information on vindication about matters pointed out by the Board of Audit and Inspection before a request for correction is made.
(2) A person who receives any of the following notifications may request an examination of whether the content of notification is legal (hereafter in this Article referred to as "pre-assessment review") to the head of a tax office or the commissioner of a regional tax office who gave the notification within 30 days from the date of its receipt: Provided, That the person may request a judgment to the Commissioner of the National Tax Service regarding matters prescribed by Presidential Decree, such as where the authoritative interpretation of the Commissioner of the National Tax Service needs to be changed or a new interpretation is required in regard to statutes or regulations: <Amended on Dec. 31, 2018>
1. Written notice of the results of a tax investigation under Article 81-12;
2. Advance notice of taxation under the subparagraphs of paragraph (1).
(3) Paragraph (2) shall not apply to any of the following cases: <Amended on Dec. 27, 2010; Dec. 31, 2018; Dec. 29, 2020; Dec. 31, 2023>
1. Where any cause for collection prior to the due date of payment under Article 9 of the National Tax Collection Act or cause for occasional imposition under tax-related statutes exists;
2. Where an accusation or notification is made for a violation of the Punishment of Tax Offenses Act: Provided, That this shall not apply to tax items or tax amounts not related to the accusation or notification;
3. Where a period from the date of notice of the results of a tax investigation and the advance notice of taxation to the limitation period for the imposition of national taxes is less than three months;
4. Other cases prescribed by Presidential Decree.
(4) Upon receipt of request for a pre-assessment review, the head of a tax office, the commissioner of a regional tax office, or the Commissioner of the National Tax Service shall make a decision thereon after an examination by each national tax examination committee, and notify the claimant of the relevant results within 30 days from the date of receipt of such request. <Amended on Dec. 31, 2018>
(5) A decision on a request for pre-assessment review shall be made according to the following classifications: <Amended on Dec. 23, 2014; Dec. 20, 2016; Dec. 31, 2018; Dec. 31, 2023>
1. Where a request for judgment is deemed groundless: Decision not to adopt such request;
2. Where a request for judgment is deemed reasonable: Decision to adopt such request or part of the request: Provided, That where further investigation, such as verification of the facts, is necessary to determine the specific scope of adoption, a decision to conduct a re-investigation may be rendered to allow the head of the tax office or the commissioner of the local tax service who gave any notice prescribed in the subparagraphs of paragraph (2) to re-investigate it; and then to give a notice by correcting the original notice according to the results thereof;
3. Where a request for pre-assessment review falls under any of the following cases: A decision not to examine the request:(a) Where a request is filed after the expiration of the period for filing a request referred to in paragraph (2);(b) Where the person fails to make necessary corrections during the period for correction under Article 63 (1) which is applied mutatis mutandis pursuant to paragraph (6) after filing a request for pre-assessment review;(c) Where a request for pre-assessment review is not legal.
(6) Articles 58, 59, 60-2, 61 (3), 62 (2), and 63, the proviso of Article 64 (1), and Articles 64 (3) and 65 (4) through (7) shall apply mutatis mutandis to the pre-assessment review. <Amended on Dec. 20, 2016; Dec. 31, 2018; Dec. 31, 2019; Dec. 31, 2022>
(7) Articles 15, 16, 20 through 22, 29, 36 (1), 39, 40, and 42 of the Administrative Appeals Act shall apply mutatis mutandis with respect to the pre-assessment review. In such cases, "request for adjudgment" shall be construed as "request for pre-assessment review"; "resolution under Article 7 (6) or 8 (7)" as "decision on a request for pre-assessment review under paragraph (4)"; and "commission" as the "national tax examination committee", respectively. <Amended on Jan. 25, 2010; Dec. 15, 2015; Dec. 31, 2018>
(8) A person who has received notification falling under any subparagrpah of paragraph (2) may request the head of a tax office or the commissioner of a regional tax office who gave such notification to determine tax base and an amount of tax early for all or part of the content that he or she was notified of, or to decide to make corrections thereof, without requesting a pre-assessment review. Upon receipt of such request, the head of a tax office or the commissioner of a regional tax office shall immediately make decisions or decide to make corrections as requested. <Amended on Dec. 27, 2010; Dec. 31, 2018>
(9) The request and methods for pre-assessment review and other necessary matters shall be prescribed by Presidential Decree. <Amended on Dec. 31, 2018>[This Article Wholly Amended on Jan. 1, 2010][Moved from Article 81-12 <Jan. 1, 2010>]