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.
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.
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