(1) A fixed date prescribed in Article 5(2) shall be assigned by the head of a tax office having jurisdiction over the location of a commercial building.
(2) The head of the competent tax office shall prepare a fixed date register, in which the location of the relevant commercial building, the date when a fixed date is assigned, rents and deposits, etc. are written. In such cases, he or she may utilize the computerized data processing organization.
(3) A person who has an interest in the lease of a commercial building may request the head of the competent tax office to provide information, including the date when a fixed date is assigned to the relevant commercial building, rents and deposits. In such cases, no head of the competent tax office, in receipt of such request, is allowed to refuse such request without good cause.
(4) A person who intends to conclude a lease contract may request the head of the competent tax office to provide information pursuant to paragraph (3) after obtaining consent from a lessor.
(5) Matters to be included in the fixed date register, the scope of persons who have an interest in the lease of a commercial building, the scope of information which can be requested to the head of the competent tax office and matters necessary for assigning a fixed date and providing information, etc. shall be prescribed by Presidential Decree.[This Article Wholly Amended on May 13, 2015]