I want to know about the types of tax appeals.

A tax appeal is a procedure that taxpayers can take to appeal against tax authority dispositions.

Pre-assessment review is a pre-relief procedure to dispute illegality or unfairness before the taxation disposition is finalized, when notification of tax investigation results has been received. It is filed with the head of the tax office or regional tax office, and the result is notified within 30 days.

If you have already received a disposition, you can appeal through an objection, which must be filed within 90 days from the date of disposition.

Subsequently, you can proceed with the procedure through a request for examination (to the Commissioner of the National Tax Service) or a request for tax tribunal trial (to the President of the Tax Tribunal). Both must be filed within 90 days from the date of disposition or the date of decision on the objection, and decisions are made within 90 days.

In addition, the Board of Audit and Inspection request for examination is a procedure for receiving relief through the Board of Audit and Inspection for unjust taxation acts, and decisions are made within 3 months.

Lastly, if you cannot obtain results through the above procedures, you can file an administrative lawsuit directly with the court.

That is, the tax appeal procedure can proceed in the order of pre-assessment review → objection → request for examination/request for tax tribunal trial → Board of Audit and Inspection request for examination → administrative lawsuit, and the filing deadline and processing institution are determined for each procedure.

For details, please check through consultation with a tax specialist attorney.