①Requests for reinvestigation, requests for review and lawsuits prescribed in the former tax laws are governed by the former tax laws until the day preceding the day prescribed in the proviso to Article 1 of the Supplementary Provisions (Special Provisions on the Effective Date).

②Requests for reinvestigation or requests for review made before the day prescribed in the proviso to Article 1 of the Supplementary Provisions (including requests for review pertaining to a request for reinvestigation made before that day) continue to be governed by the former tax laws even after that day.

③No appeal under this Act or the Administrative Complaint Review Act may be entered against a determination made by the Commissioner of the National Tax Agency, a regional commissioner, a district director or the director-general of a customs house before the day prescribed in the proviso to Article 1 of the Supplementary Provisions with respect to a request for reinvestigation or a request for review. The same applies to a determination made after the enforcement of this Act pursuant to the provisions of the preceding paragraph.