제9조제2항제3호에 해당하는 고충민원: 납세자보호관이 고충민원 관련 서류 전부에 이송 사유를 첨부하여 해당 지방자치단체에 이송
Cases of civil petitions for grievances pursuant to Article 9(2)3: A taxpayer advocacy officer transfers all of the documents related to the grievance petition to the relevant local government, with the reasons for such transfer attached;