Tax Tribunal & Pre-trial Appeals

Against unlawful or unjust tax assessments, through objection, review, and tax tribunal proceedings,
we achieve substantive reductions in our clients' tax burden.

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Overview

Tax appeals are administrative proceedings to seek revocation or modification of unlawful or unjust tax assessments — through objections, review requests (NTS), and adjudication requests (Tax Tribunal). As the pre-litigation stage, success or failure at this level determines the direction of any subsequent litigation.

PYEONG AN's tax appeal team has a precise understanding of the deliberative structure and judgment criteria of the National Tax Review Committee and the Tax Tribunal. We achieve high acceptance rates through rigorous legal construction of appeal grounds, systematic organization of evidentiary materials, and effective oral hearing responses.

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Key Practice Areas

  • Representation in objections and review requests (NTS)
  • Representation in adjudication requests (Tax Tribunal)
  • Pre-assessment propriety review petitions
  • Advisory on amended returns and correction requests
  • Appeals relating to tax exemptions and non-taxable treatment
  • Oral hearing preparation and conduct
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Key Members

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Awards & Recognition

Legal 500 Asia Pacific 2026 Top-Tier Firm in 16 Practice Areas
Chambers Asia-Pacific 2026 Band 1 in Key Practice Areas
IFLR1000 2026 Tier 1 in M&A, Restructuring and Finance
Korean Bar Association Commendation for Excellence in Legal Services
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Recent News