(1) Taxation protection committees shall be established in tax offices, regional offices of the National Tax Service and the National Tax Service to deliberate on matters concerning protecting the rights of taxpayers (hereinafter referred to as "taxpayer protection committee"). <Amended on Dec. 19, 2017>
(2) Taxpayer protection committees established in tax offices pursuant to paragraph (1) (hereinafter referred to as "taxpayer protection committees in tax offices") and taxpayer protection committees established in the regional offices under the National Tax Service pursuant to paragraph (1) (hereinafter referred to as "taxpayer protection committee in a regional office under the National Tax Service"), shall deliberate on the following matters: <Amended on Dec. 19, 2017>
1. Extension of the period of tax investigation (excluding investigation into tax offenses under subparagraph 3 of Article 2 of the Procedure for the Punishment of Tax Evaders Act: hereinafter the same shall apply in this Article) with regard to taxpayers other than taxpayers whose annual amount of income or transfer is less than 10 billion won (in cases of tax investigation on value-added tax, the sum of the supplied values for any one taxable period is less than five billion won) during the taxable period with the largest annual income or transfer amount of the entire taxable periods subject to tax investigation (hereinafter referred to as "small and medium-sized taxpayer" in this Article): Provided, That the same shall not apply where a person subject to tax investigation requests the extension for the purpose of clarification, etc. pursuant to Article 81-8 (1) 6;
2. Expansion of the scope of investigation on taxpayers other than small and medium-sized taxpayers;
3. Requests of small and medium-sized taxpayers for the temporary suspension or suspension of tax investigation with regard to the extension of period of tax investigation and the expansion of scope of tax investigation provided for in Article 81-8 (3);
4. Requests of taxpayers for the temporary suspension or suspension of tax investigation with regard to illegal or unjust tax investigation and tax officials' illegal or unjust acts during the tax investigation;
5. Extension of period of temporary keeping account books, etc. provided for in the proviso of Article 81-10 (4);
6. Other agenda items officials for taxpayer advocacy service deems necessary to be deliberated for the protection of rights of taxpayers.
(3) The Taxpayer Protection Committee established in the National Tax Service pursuant to paragraph (1) (hereinafter referred to as the "Taxpayer Protection Committee of the National Tax Service") shall deliberate on the following matters: <Amended on Dec. 19, 2017; Dec. 31, 2019>
1. Taxpayer's requests for the revocation or change of determinations of the head of the tax office or the head of the regional office of the National Tax Service on the matters provided for in paragraph (2) 1 through 4 which have undergone deliberation by the taxpayer protection committee established in the tax office or by the taxpayer protection committee in the regional office under the National Tax Service;
2. Other matters the chairperson of the taxpayer protection committee or an official for taxpayer advocacy service deem necessary to be deliberated, such as improvement of systems and procedures of national tax administration for the protection of rights of taxpayers.
(4) Each taxpayer protection committee shall be comprised of at least 18 members including on chairperson. <Newly Inserted on Dec. 19, 2017>
(5) Person in the following categories shall become chairpersons of taxpayer protection committees: <Newly Inserted on Dec. 19, 2017>
1. Taxpayer protection committees in tax offices: A person commissioned by the head of a regional office of the National Tax Service under the recommendation of the head of a tax office among persons who are not public officials;
2. Taxpayer protection committees in the regional offices of the National Tax Service: A person commissioned by the Commissioner of the National Tax Service under the recommendation of the head of a regional office of the National Tax Service among persons who are not public officials;
3. Taxpayer Protection Committee of the National Tax Service: A person commissioned by the Commissioner of the National Tax Service under the recommendation of the Minister of Economy and Finance among persons who are not public officials.
(6) Members of a Taxpayer Protection Committee shall be appointed or commissioned by the Commissioner of the National Tax Service (in cases of members of a taxpayer protection committee in a tax office, the commissioner of a regional tax office), from among persons with considerable expertise and experience in taxation and related public officials. <Amended on Dec. 19, 2017>
(7) No member of a Taxpayer Protection Committee shall provide any taxation information acquired in the course of performing his or her duty to a third party, divulge, or use it for any purpose other than the intended purpose. <Amended on Dec. 19, 2017>
(8) Where it is deemed difficult to expect a fair deliberation by a member of a taxpayer protection committee, the member shall be excluded or recuse himself or herself from a meeting of the taxpayer protection committee. <Newly Inserted on Dec. 23, 2014; Dec. 19, 2017>
(9) Non-public official members of taxpayer protection committees shall be considered as public officials in the application of Articles 127, and 129 through 132 of the Criminal Act. <Newly Inserted on Dec. 19, 2017>
(10) Matters necessary for the composition and operation of a Taxpayer Protection Committee shall be prescribed by Presidential Decree. <Amended on Dec. 23, 2014; Dec. 19, 2017>
(11) A taxpayer advocate shall monitor whether resolutions made by a Taxpayer Protection Committee are implemented. <Amended on Dec. 23, 2014; Dec. 19, 2017>[This Article Newly Inserted on Jan. 1, 2014]