(1) A taxpayer may request the head of the tax office or the head of the regional office of the National Tax Service to deliberate on matters falling under Article 81-18 (2) 3 or 4 by the period of tax investigation terminates.
(2) The head of each tax office or the head of each regional office of the National Tax Service, shall determine the matters in Articles 81-18 (2) 1 through 5, after deliberation by the taxpayer protection committee in the tax office or by the taxpayer protection committee in the regional office under the National Tax Service, and notify the taxpayer of the results thereof. In such cases, results concerning Article 81-18 (2) 3 or 4 shall be notified within 20 days from the date when a request provided for in paragraph (1) is received.
(3) A taxpayer may request the Commissioner of the National Tax Service to revoke or change the determinations of the head of the tax office or of the head of the regional office of the National Tax Service on the matters in Article 81-18 (2) 1 through 4 which have undergone deliberation by the taxpayer protection committee in the tax office or by the taxpayer protection committee in the regional office under the National Tax Service within seven days from the date when he or she is notified pursuant to paragraph (2).
(4) In receipt of a taxpayer's request provided for in paragraph (3), the Commissioner of the National Tax Service may revoke or change the determinations of the head of the tax office or of the head of the regional office of the National Tax Service by undergoing deliberation by the Taxpayer Protection Committee of the National Tax Service. In such cases, the Commissioner of the National Tax Service shall notify the taxpayer of the results thereof within 20 days from the date when he or she receives such request.
(5) Where a taxpayer files a request provided for in paragraph (1) or (3), the official for taxpayer advocacy service or official in charge provided for in Article 81-16 (2) may request tax officials to temporarily suspend tax investigation, etc. until deliberation by the taxpayer protection committee: Provided, That the same shall not apply to cases prescribed by Presidential Decree, where it is obvious that a taxpayer intends to evade a tax investigation.
(6) Where a taxpayer protection committee receives a request provided for in Article 81-18 (2) 3 or 4, it may request tax officials to temporarily suspend or suspend the tax investigation by its resolution. In such cases, the taxpayer protection committee may propose the Commissioner of the National Tax Service to take disciplinary action against tax officials who fail to comply with such request without any justifiable grounds.
(7) A taxpayer who files a request provided for in paragraphs (1) and (3) may make a statement of his or her opinions to the head of the tax office, to the head of the regional office of the National Tax Service or to the Commissioner of the National Tax Service as prescribed by Presidential Decree.
(8) Matters necessary for taxpayer's requests for deliberation by taxpayer protection committees and notification of the results thereof, etc. in addition to those provided for in paragraphs (1) through (7), shall be prescribed by Presidential Decree.[This Article Newly Inserted on Dec. 19, 2017]