Acceptance Rate for Appeals Reaches 17.2% with Public Tax Representatives
More Than Three Times Higher Than Cases Without Tax Agents
The National Tax Service announced on the 26th that it has selected Attorney Choi Sujin, Tax Accountant Oh Gwanyeol, and Certified Public Accountant Kim Byungwook as the "Outstanding Court-Appointed Representatives of 2025" and presented them with plaques of appreciation.
An official from the National Tax Service stated, "The attorneys, tax accountants, and certified public accountants selected as this year's outstanding court-appointed representatives actively provided representation in appeals for small-scale taxpayers who lack tax knowledge and face difficulties in protecting their rights, leveraging their respective expertise." The official added, "The cases supported by these outstanding representatives include not only those seeking the cancellation of tax dispositions, but also cases where the representatives protected the rights of taxpayers who were unable to receive necessary dispositions such as reward payments and input tax deductions."
On the 26th, Im Kwanghyun, Commissioner of the National Tax Service (center), is taking a commemorative photo with the outstanding court-appointed attorneys of 2025. From the left, Kwangsook Lee, Taxpayer Protection Officer of the National Tax Service; Sujin Choi, Attorney; Kwanghyun Im, Commissioner of the National Tax Service; Gwanyeol Oh, Tax Accountant; Byungwook Kim, Accountant. National Tax Service
The court-appointed representative system provides free appeal representation services to small-scale taxpayers who find it difficult to appoint an agent for appeals when filing for pre-assessment review, objection, or adjudication.
The National Tax Service currently appoints 320 court-appointed representatives across the country to serve as a safeguard for protecting the rights of small-scale taxpayers.
Cases in which a court-appointed representative is engaged have a higher acceptance rate than those without, indicating that the system is contributing to the practical protection of small-scale taxpayers' rights. According to the National Tax Service, for small-scale appeal cases with a claimed tax amount of less than 50 million KRW, the acceptance rate for cases with a court-appointed representative was 17.2% as of September this year, more than three times higher than the 4.8% rate for cases without a tax agent.
On this day, Im Kwanghyun, Commissioner of the National Tax Service, expressed his gratitude, saying, "I sincerely thank all the court-appointed representatives who have devoted themselves to protecting the rights and interests of small-scale taxpayers." He emphasized, "The court-appointed representative system is an important system that helps small-scale taxpayers receive expert assistance on an equal footing with other taxpayers and claim their rightful entitlements, so I ask that you continue to take the lead in actively protecting their rights."
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