Please explain the tax lawsuit procedure. I have doubts about the amount on my tax notice.

A tax lawsuit is a lawsuit conducted to resolve legal disputes between taxpayers and tax authorities when tax-related disputes arise. It proceeds as a procedure to seek the court's judgment on the legality of tax imposition, the appropriateness of tax calculation, and the illegality of the tax investigation process.

A tax lawsuit is mainly filed when objecting to taxes. Taxpayers can file a tax lawsuit with the court if administrative appeal procedures fail to resolve the issue after the tax has been imposed.

This process is a legal right guaranteed by the Constitution, intended to ensure fair tax administration.

However, such tax objection administrative lawsuits must necessarily go through a tax tribunal request or a Board of Audit and Inspection review request.

You may think this is a complicated request, but please note that if it is dismissed after going through this process, you have no choice but to proceed with administrative litigation.

To summarize the tax lawsuit procedure, first, if you object to local tax imposition and collection, you can file an administrative lawsuit with the Seoul Administrative Court or the competent district court within 90 days from the date you became aware of the disposition (or the date you received notice of the disposition).

The National Tax Service, which becomes the opposing party in the lawsuit, oversees litigation responses through its legal affairs department, and individual lawsuit cases are handled by litigation officers in each regional office.

When the plaintiff (taxpayer) files a complaint, the defendant (tax authority) submits an answer, and the trial proceeds through written procedures multiple times. When pleadings conclude, a sentencing date is designated.

A judgment is rendered on the day of sentencing, and if you are dissatisfied with the result, you can dispute it a total of 3 times through the three-tier system at the competent High Court and the Supreme Court.

If you have concerns regarding filing a tax lawsuit or appeals, please consult with a tax specialist attorney and a tax accountant.