Even if a disposition designating the locality for paying over taxes under the provisions of paragraph (1) or paragraph (2) of the preceding Article is revoked by a determination on a request for reinvestigation, a ruling on a request for review, or a judgment, the revocation is not to affect the validity of any return, application, request, notification, or other submission of documents or any payment, or of any disposition by the Commissioner of the National Tax Agency, a regional commissioner, or a district director (other than the disposition that was revoked), that was made during the period from the time of the revoked disposition until the time of the revocation with regard to the income taxes of the taxpayer prescribed in paragraph (1) of that Article or the income taxes referred to in paragraph (2) of that Article of the person making the payment prescribed in that paragraph, treating the locality for paying over taxes that was the subject of the revocation as the locality for paying over taxes to which the disposition related.