What is the procedure for requesting a tax tribunal trial?

A tax tribunal trial request is a procedure in which a taxpayer requests relief from the Tax Tribunal when there are objections to a taxation disposition. It generally proceeds in the following stages.

First, the trial request submission stage.

The taxpayer downloads the form from the Tax Tribunal website or the disposition agency's civil affairs office, fills it out, and then submits it to the Tax Tribunal or the relevant disposition agency.

At this time, the request must be made within 90 days from the date of becoming aware of the taxation disposition, and the request form must specifically state the contents of the disposition, reasons for objection, and supporting materials.

Next is the trial judge assignment and trial stage.

The Tax Tribunal designates the trial judge in charge of the received case and reviews the case primarily through written examination. The claimant's arguments and submitted evidence become the core of the judgment.

Then, the tax tribunal judges' meeting resolution stage follows.

The meeting is resolved by the consent of the majority of the trial judges in attendance, and decisions such as cancellation or revision of illegal or unjust taxation dispositions can be made.

Finally, the decision and notification stage.

The Tax Tribunal makes a decision in principle within 90 days after receipt and notifies the claimant and the disposition agency.

If the claimant disagrees with the decision, they can file an administrative lawsuit within 90 days from the date of notification.

In conclusion, a tax tribunal trial request is not a simple procedural response, but a type of legal dispute that requires precise composition of tax law interpretation and proof of facts. Therefore, it is important to systematically prepare with the assistance of a tax specialist attorney from the early stage.