“시정요구”란 납세자보호관이 세무부서장에게 위법·부당한 처분 또는 절차에 대하여 시정하도록 요구하는 것을 말한다.
The term "making a request for correction" means a request made to the head of the Tax Department by a taxpayer advocacy officer to rectify an unlawful or unjust disposition or procedure.