Please summarize the tax litigation procedure. I have doubts about the amount on the notice.

Tax litigation is a lawsuit conducted to resolve a legal conflict between the taxpayer and the tax authorities when a dispute over taxes arises, and it proceeds as a procedure that seeks the court's judgment on matters such as the legality of the tax imposition, the validity of the tax amount calculation, and the unlawfulness of the tax investigation process.

Tax litigation is a lawsuit that is mainly filed when contesting taxes, and the taxpayer can, after the tax has been imposed and where the matter is not resolved even after going through the administrative appeal procedure, file a tax lawsuit with the court.

This process is a legal right guaranteed by the Constitution, and its purpose is to ensure that fair tax administration is carried out.

However, for such an administrative lawsuit contesting taxes, you must necessarily go through a filing for administrative adjudication with the Tax Tribunal or a request for review with the Board of Audit and Inspection.

You may think of this as a complicated claim, but please note that if it is dismissed after going through this, you will have no choice but to pursue administrative litigation.

To summarize the tax litigation procedure, first, if you have an objection to the imposition and collection of local taxes, you can file an administrative lawsuit with the Seoul Administrative Court or the competent district court within 90 days from the day you became aware that the disposition was made (or the day 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 division, and litigation officers at each regional office handle the individual lawsuits.

When the plaintiff, who is the taxpayer, files the complaint, the defendant, which is the taxation authority, submits an answer, and the hearing proceeds through several rounds of written procedures, and once the oral arguments are concluded, a date for the pronouncement of judgment is designated.

The judgment is rendered on the date of pronouncement, and if you are not satisfied with the result, you can contest it a total of three times, through the three-tier trial system, at the competent high court and the Supreme Court.

If you have concerns regarding matters such as filing tax litigation or an objection, you may wish to consult with an attorney experienced in tax cases and a tax accountant .