I am stressed because of an excessive tax assessment, and I would like to proceed with a tax appeal.

I understand your frustration regarding a tax appeal.

The tax appeal procedure broadly consists of three types. First, a taxpayer who wishes to contest a tax disposition by the National Tax Service may file a national tax objection within 90 days from the date of receiving the tax disposition, and this may be done either against the head of the tax office that issued the tax notice or with the head of the regional tax office that has jurisdiction over the tax office.

However, a national tax objection is not mandatory but is an optional procedure, so it may be omitted, and you may proceed directly to a request for review or an appeal to the Tax Tribunal.

A request for review is filed within 90 days against the competent tax office and the National Tax Service, and an appeal to the Tax Tribunal is filed with the Tax Tribunal against the head of the tax office, and this too may be filed within 90 days.

If you have filed an objection or an appeal to the Tax Tribunal but have not obtained relief for your rights, you may file tax appeal administrative litigation against the taxation authority.

Administrative litigation (an appeal litigation) includes a revocation lawsuit, a lawsuit for confirmation of nullity, and a lawsuit for confirmation of the illegality of an omission regarding the imposed tax, and on the civil side, you may file a lawsuit for the return of unjust enrichment and a lawsuit for compensation for damages under the State Compensation Act.

You may file a tax lawsuit within 90 days from the time you receive the final administrative appeal decision, and if you exceed the filing period, you cannot use a lawful appeal procedure, so you must prepare your litigation response within that period.

This is also called a peremptory period, and if it is missed by even a single day, the case is immediately rejected.

Therefore, we recommend receiving legal assistance from an attorney who specializes in tax matters.