Supplementary Provisions, Article 21Application Procedures, etc. for Approval of Return of Class 2 Goods

The provisions of paragraph (1) of the preceding Article apply mutatis mutandis to a person who intends to obtain the approval under Article 23, paragraph (1) of the Supplementary Provisions of the Act, and the provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the approval of the Commissioner of the National Tax Agency under Article 23, paragraph (1) of the Supplementary Provisions of the Act, respectively.