CHAPTER I GENERAL PROVISIONS Article 1 (Purpose) The purpose of this Ordinance shall be to prescribe matters necessary to operate the taxpayers' advocate system and protect the rights and interests of taxpayers as delegated under Article 77 of the Framework Act on Local Taxes and Article 51-2 of the Enforcement Decree of the Same Act.

Article 2 (Definitions) (1) The terms used in this Ordinance are defined as follows:
1. The term "taxpayers' advocate" refers to a person who is appointed or commissioned by the Mayor of Seoul Metropolitan City (hereinafter referred to as the "Mayor) to protect the rights and interests of taxpayers under Article 77(2) of the Framework Act on Local Taxes (hereinafter, the "Act");
2. The term "difficulties and complains" refers to the complaints concerning matters in which the rights and interests of taxpayers are violated or taxpayers experience inconvenience or burden, because they are issued an unlawful or unfair disposition or are not issued any necessary disposition as matters for which the disposition is completed in relation to the tax of Seoul Metropolitan City (hereinafter referred to as the "City Tax").
3. The term "right protection request" refers to an act where taxpayers (including their tax agents) request taxpayers' advocates to protect their rights and interests in cases where their rights and interests are or will be infringed unfairly due to violation of laws, abuse of authority, etc. by local tax officials in the administration of the City Tax, such as tax investigation, before a disposition related to the City Tax is completed.
4. The term "tax department" refers to a department in charge of tax affairs.
(2) Unless specifically defined in this Ordinance in addition to the terms defined in paragraph (1) above, the terms defined and used in the Act, the Enforcement Decree of the same Act (hereinafter referred to as the "Enforcement Decree") and local tax-related statutes shall be followed.

Article 3 (Relation with Other Ordinances) This Ordinance shall be applied in a preferential basis over other ordinances in terms of the protection of taxpayers' rights and interests.

CHAPTER II TAXPAYERS' ADVOCATES Article 4 (Appointment of Taxpayers' Advocates) (1) Taxpayers' advocates shall be appointed to protect taxpayers' rights and interests.
(2) Taxpayers' advocates shall be appointed in a tax department.

Article 5 (Qualification of Taxpayers' Advocates) (1) The Mayor may appoint or commission the following persons as a taxpayers' advocate:
1. A Class IV or V public official of Seoul Metropolitan City (hereinafter referred to as the "City") with 7 years experience or more in local tax; or
2. A person with expertise and experience in tax, law, or accounting as tax accountant, certified public accountant, or attorney-at-law.
(2) Notwithstanding paragraph (1), a person against whom a petition for disciplinary punishment is filed or a period of restriction on promotion appointment under Article 34 of the Decree on the Appointment of Local Public Officials does not expire shall not be appointed as a taxpayers' advocate.

Article 6 (Tasks of Taxpayers' Advocates) A taxpayers' advocate shall perform the following:
1. Handling of difficulties and complaints related to the City Tax and tax consultation;
2. Matters concerning requests for the protection of rights and interests, such as tax investigation, disposition on default, etc.;
3. Matters concerning the enactment, revision, and compliance of the Taxpayers' Charter of Rights;
4. Matters concerning extension and postponement of tax investigation;
5. Improvement of the City Tax systems; and
6. Other matters concerning the protection of taxpayers' rights and interests.

Article 7 (Authority of Taxpayers' Advocates) A taxpayers' advocate shall have authority regarding the following in relation to the tasks under Article 6 against heads of tax departments in the City and autonomous Gus:
1. A request for the correction of unlawful or unjust dispositions;
2. A request for the suspension or temporary suspension of unlawful or unjust tax investigations;
3. A request for temporary suspension of dispositions, where it is recognized that such unlawful or unjust dispositions may be imposed;
4. A request for the explanation of dispositions whose basis is unclear;
5. A request for the perusal and submission of taxation data and inquiry and investigation thereof; and
6. The supervision and direction of taxpayers' advocates of autonomous Gus as to the protection of taxpayers.

CHAPTER III DIFFICULTIES AND COMPLAINTS Article 8 (Subjects of Difficulties and Complaints) Difficulties and complaints may be raised against the following:
1. Where the Mayor renders determination and disposition;
2. Where two or more difficulties and complaints of similar nature are filed with an autonomous Gu and shall be handled in a unified manner;
3. Where an objection is raised in relation to the handling of difficulties and complaints by an autonomous Gu; or
4. Where it is determined that it would be reasonable for it to be handled by the Mayor.

Article 9 (Subjects Excluded from Difficulties and Complaints) (1) Difficulties and complaints may not be raised against the following; Provided, That the same shall not apply to dismissal decisions without trial on the merit in subparagraphs 1 and 2:
1. Matters for which a pre-assessment review is in progress or completed;
2. Matters for which appeal proceedings are in progress or become final and conclusive under the Act, the Board of Audit and Inspection Act, the Administrative Litigation Act, etc.;
3. Matters that were or shall be disposed under a correction order based on the findings of internal audits by the Chairman of the Board of Audit and Inspection or the Minister of the Interior and Safety;
4. City Tax-related prosecutions and complaints, such as tax evasion report, etc.;
5. Imposition of administrative fines under Article 108 of the Act and dispositions to notify under Article 121 of the Act;
6. Matters for which a period to request for appeal or pre-assessment review does not expire under the Act; or
7. Matters for which a litigation is pending under the Civil Litigation Act and facts are not yet found.
(2) Where a difficulty and complaint is raised for a matter for which difficulties and complaints may not be raised under paragraph (1) above, a taxpayers' advocate shall notify without delay such facts to the person who raises the difficulty and complaint.

Article 10 (Period to Raise Difficulties and Complaints) Difficulties and complaints shall be raised no later than 30 days from the date on which a period of exclusion from the imposition of local taxes expires; Provided, That difficulties and complaints containing a request to return unfair profits may be raised no later than 30 days from the date on which an extinctive prescription of request to return unfair profits expires.

Article 11 (Period for Handling Difficulties and Complaints) (1) A taxpayers' advocate shall reply the results of handling to a civil petitioner no later than 14 days from the date on which the difficulties and complaints are received (the first day shall be included but holidays and Saturdays will not be included).
(2) Where it is difficult to handle difficulties and complaints within a period due to unavoidable reasons, such as fact-finding, deliberation of the Committee, inquiry of opinions from other local governments, legal counseling, on-site investigation, etc., a period for handling may be extended only once by a period not exceeding 30 days from the date on which they are received, notwithstanding paragraph (1) above.

Article 12 (Deliberations on Difficulties and Complaints) Where a taxpayers' advocate has an opinion different from a tax department head as to the following, the Seoul Metropolitan Government Local Tax Deliberation Committee (hereinafter referred to as the "Committee") shall deliberate under Article 12 of the Seoul Metropolitan Government Framework Ordinance on the City Tax: <Amended on Mar. 25, 2021>
1. Where a tax amount subject to difficulties and complaints is more than an amount under Article 64(3)1(b) of the Decree; or
2. Other matters that a taxpayers' advocate recognizes as necessary for deliberation.

Article 13 (Handling of Repetitive Difficulties and Complaints) (1) Where a civil petitioner raises the same difficulty and complaint two or more times without justifiable reasons, it shall be notified that the second difficulty and complaint shall not be handled and the third difficulty and complaint and thereafter shall be terminated even without notification.
(2) Where it is recognized that there are justifiable reasons, such as the fact that difficulties and complaints raised repetitively are different from the initial difficulty and complaint in terms of their principal reasons, the fact that additional materials that could prove the initial argument are submitted, etc., the repetitive difficulties and complaints shall be regarded and handled as new difficulties and complaints.
(3) Paragraphs (1) and (2) shall govern, in cases where a civil petitioner files the same difficulty and complaint with two or more central administrative agencies, other local governments, etc.

Article 14 (Withdrawal of Request) A civil petitioner may withdraw all or part of a difficulty and complaint until a tax department decides thereon.

Article 15 (Prohibition of Disadvantageous Changes) When handling difficulties and complaints, a taxpayers' advocate shall not decide to the disadvantage of a civil petitioner.

CHAPTER IV REQUEST FOR THE PROTECTION OF RIGHTS AND INTERESTS Article 16 (Subjects of Request for the Protection of Rights and Interests) A request for the protection of rights and interests may be made against the following:
1. The following acts of investigating public officials during a tax investigation;
A. An act to investigate an apparent violation of the Act, Decree, and local tax-related statutes;
B. An act to re-investigate the same item of taxation and the same taxation period without specific reasons stipulated by statutes;
C. An act to investigate exceeding a scope of investigation, such as the object of investigation, taxation period, item of taxation, etc. or extend a period of investigation without due process;
D. An act to provide or leak to a third party, or use for personal purposes not under statutes, materials submitted by taxpayers or obtained in the conduct of business;
2. The following acts of tax officials during imposition or collection of the City Tax, disposition on default, etc.:
A. An act to delay subsequent dispositions, such as the cancellation of decisions, refunds, cancellation of seizures, etc. which are required for procedures regarding the submission of materials for explanation, difficulty and complaint, request for appeal, full payment of taxes in arrears, etc. which are completed;
B. An act to seize properties without following demand procedures (excluding cases stipulated by the Act, the Decree, and statutes related to the City Tax);
C. A taxpayer's act to refuse or delay without justifiable reasons the perusal or provision of his/her taxation data necessary for relief of right;
D. An act to provide or leak to a third party, or use for personal purposes not under statutes, materials submitted by taxpayers or obtained in the conduct of business; or
E. An act to excessively demand the submission of materials or explanation not related to the imposition or collection of tax in the handling of taxation data.
3. Other cases where a taxpayer's rights and interests are violated or will be violated unjustly.

Article 17 (Period to Request for Protection of Rights and Interests) A request for the protection of rights and interests may be made no later than 90 days from the date on which a period of exclusion from the imposition of local taxes in relation to the relevant disposition expires.

Article 18 (Period for Handling Requests for Protection of Rights and Interests) The Mayor shall handle a request for the protection of rights and interests no later than 7 days from the date on which the request is received (the first day shall be included but holidays and Saturdays will not be included); Provided, That where it is difficult to handle within a period due to unavoidable reasons, such as fact-finding, inquiry of opinions from other local governments, legal counseling, on-site investigation, etc., the request may be handled within 14 days.

CHAPTER V EXTENSION AND POSTPONEMENT OF TAX INVESTIGATION Article 19 (Request for Extension of Tax Investigation Period) (1) Where a tax department head intends to extend a tax investigation period under Article 84(1) of the Act, he/she shall file a request for extension of tax investigation period with a taxpayers' advocate no later than 3 days from the date on which the period expires (excluding holidays and Saturdays; the same shall apply in this Article).
(2) Where a taxpayer intends to extend a tax investigation period, he/she shall file a request therefor with a taxpayers' advocate no later than 3 days from the date on which the period expires; Provided, That a request for extension of investigation period may not be filed for an investigation of local tax offense (including cases in which a type of investigation is converted).

Article 20 (Decision on Request for Extension of Tax Investigation Period) (1) A taxpayers' advocate shall decide whether to extend a tax investigation period no later than seven days from the date on which a request for an extension of the tax investigation period is received.
(2) A tax department head may not extend a tax investigation period until a taxpayers' advocate renders his/her decision.

Article 21 (Request to Postpone Tax Investigation) A taxpayer shall, in order to postpone a tax investigation, file a request for tax investigation postponement with a taxpayers' advocate no later than three days from the date on which a tax investigation commences.

Article 22 (Decision on Request to Postpone Tax Investigation) (1) Where it is recognized that a request under Article 21 is reasonable, a taxpayers' advocate may decide to postpone no later than seven days from the date on which the request is received.
(2) A tax department head may not commence a tax investigation until a taxpayers' advocate renders his/her decision thereon.

CHAPTER VI TAXPAYERS' CHARTER OF RIGHTS Article 23 (Taxpayers' Charter of Rights) (1) Where the taxpayers' charter of rights is enacted or revised under Article 76 of the Act, the Mayor shall notify such fact and inform taxpayers of their rights so guaranteed.
(2) The Mayor shall endeavor that taxpayers' rights stipulated by the taxpayers' charter of rights shall not be violated.

Article 24 (Education and Disciplinary Actions) (1) The Mayor shall provide public officials with education on the protection of taxpayers' rights, such as the taxpayers' charter of rights on a regular basis.
(2) The Mayor shall take necessary actions, such as disciplinary actions, etc. against public officials who infringe on taxpayers' rights in violation of statutes.

Article 25 (Opinions on System Improvement) (1) A taxpayers' advocate may analyze causes for difficulties and complaints, tax counseling, requests for protection of rights, etc., discover what to improve, and propose to revise statutes.
(2) A taxpayers' advocate shall endeavor to find and improve a system causing inconvenience to taxpayers in a bid to perform his/her tasks.

Article 26 (Enforcement Rules) Matters required to enforce this Ordinance shall be prescribed as rules.

Addenda <Ordinance No. 7422, Dec. 31, 2019>
This Ordinance shall enter into force on the date of its promulgation.
Addenda (Seoul Metropolitan Government Framework Ordinance on City Tax) <Ordinance No. 7955, Mar. 25, 2021>
Article 1 (Enforcement Date)
This Ordinance shall enter into force on the date of its promulgation.
Article 2 (Revision of Other Ordinances)
(1) Omitted
(2) The Seoul Metropolitan Government Ordinance on the Protection of Taxpayers is partially revised as follows:
In a text of Article 12, "Article 7 of the Seoul Metropolitan Government Framework Ordinance on the City Tax" shall be revised to "Article 12 of the Seoul Metropolitan Government Framework Ordinance on the City Tax."