I would like to know about the types of tax appeals.

A tax appeal is a procedure that a taxpayer can take to contest the tax authority's taxation disposition.

A pre-assessment review is a pre-emptive remedy procedure for contesting unlawfulness or unjustness before a taxation disposition is finalized, when a notice of the results of a tax investigation has been received; it is filed with the head of the tax office or the head of the regional tax office, and the result is notified within 30 days.

If a disposition has already been received, you may contest it by filing an objection, which must be filed within 90 days from the date of the disposition.

Subsequently, you may proceed with a request for review (addressed to the Commissioner of the National Tax Service) or an appeal to the Tax Tribunal (addressed to the President of the Tax Tribunal), both of which must be filed within 90 days from the date of the disposition or the date of the decision on the objection, and a decision is issued within 90 days.

In addition, a request for review by the Board of Audit and Inspection is a procedure for obtaining relief through the Board of Audit and Inspection against an unjust taxation act, and a decision is made within three months.

Finally, if you do not obtain a result even through the above procedures, you may file a lawsuit directly with the court through administrative litigation.

In other words, the tax appeal procedure may proceed in the order of pre-assessment review → objection → request for review/appeal to the Tax Tribunal → request for review by the Board of Audit and Inspection → administrative litigation, and each procedure has its own filing deadline and handling agency.

We recommend that you check the details through a consultation with an attorney specializing in tax matters.