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Subject
[Tax] Tax Disobedience System
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Date
2014-07-11
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Overview of Tax Disobedience System in Korea

Generally to protect the taxpayers in Korea, Korean Tax Authority has a protection (or relief) system of rights with relation to the imposition of tax levy and collection for the national and resident tax. There are two different types of protection of right; prior protection system of right is the evaluation system for the propriety of tax imposition and Ex-Post protection systems of right are the administrative procedure and litigation which are a formal objection, appeal for review and appeal for trial. Please see the attached file for your reference.
 


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