(1) The Protection Commission shall develop guidelines on how to establish implementation plans for the next year no later than June 30 each year, and notify the heads of the related central administrative agencies of such guidelines.

(2) The head of a related central administrative agency shall establish the implementation plan for the sector under his or her jurisdiction, to be implemented during the following year based upon the Master Plan according to the guidelines notified under paragraph (1); and shall submit the same to the Protection Commission no later than September 30 each year.

(3) The Protection Commission shall deliberate and resolve on the implementation plans submitted pursuant to paragraph (2) no later than December 31 of that year.