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I have a question regarding a tax appeal.

There are many things I cannot quite understand and many things that feel unfair regarding the value-added tax I received from the National Tax Service, so I intend to proceed with the tax appeal procedures. If it is difficult to resolve the matter even after proceeding with the tax appeal procedures, I am also considering a tax appeal lawsuit, so how do these tax appeal procedures work? I would appreciate an answer from an attorney who is well versed in tax appeals.

raising an objection

tax appeal

imposition of an administrative fine

Answer to Related Inquiry

Author: 정찬우

As you are concerned, paying taxes is a natural duty of citizens, but if you receive an unjust disposition that goes beyond what can reasonably be understood, it is entirely understandable that you would feel it to be unfair.

If your rights and interests as a taxpayer are infringed, you may request the relevant administrative agency to revoke or modify the disposition.

First, you may raise an objection. If you are not satisfied with the result of the objection, you may again file an appeal to the Tax Tribunal or a request for review within 90 days, but duplicate filings are not permitted.

The tax appeal procedure proceeds as follows. It consists of a pre-assessment review of legality, an objection, an appeal to the Tax Tribunal, a request for review by the National Tax Service, and administrative litigation.

Without raising an objection, you may file a 'request for review' or an 'appeal to the Tax Tribunal' directly against the Commissioner of the National Tax Service. In this case, a request for review may be filed with the Commissioner of the National Tax Service, and an appeal to the Tax Tribunal may be filed with the Tax Tribunal.

In addition, without an objection, a request for review, or an appeal to the Tax Tribunal, you may file a request for review directly with the Board of Audit and Inspection; however, if an objection was raised earlier, a request for review with the Board of Audit and Inspection is not possible.

If you are not satisfied with the result of the appeal to the Tax Tribunal, you may proceed with a tax appeal lawsuit, one of the forms of administrative litigation; however, it must be filed within 90 days from the time you receive the advance notice of taxation.

If this period passes, you will be unable to even attempt the tax appeal procedure itself.

Since the burden of proving the taxation requirements lies with the taxpayer, it is advisable to prepare documents such as a certificate of property and then get ready promptly.

If you need to consult an attorney regarding a tax appeal, you may wish to schedule a legal consultation.