이 조례는「지방세기본법」제77조 및 「지방세기본법 시행령」제51조의2에서 위임된 납세자보호관 제도의 운영에 필요한 사항을 규정함을 목적으로 한다.
The purpose of this Ordinance is to prescribe matters necessary for the operation of the system of taxpayer protection officer delegated by Article 77 of the Framework Act on Local Taxes and Article 51-2 of the Enforcement Decree of the Framework Act on Local Taxes.