Does a 220 volt outlet require a GFI outlet if it is less than 3 feet from a sink?

Why in heaven's name would you want 240 VAC so close to a sink?

Yes, put a 20 VAC GFIC outlet if you can, if you physically do not have the room, then install a 240 GFCI breaker.

Also, I'm going to ask to have this item mover to Electrical and Lighting queue.