Where it is necessary for a public official to perform corporate tax-related affairs, the public official may question any of the following persons, or investigate the relevant account books, documents, and other items or order the submission thereof. In such cases, the authority shall not be abused for purpose other than those necessary for performing duty: <Amended on Dec. 24, 2018>
1. Any person liable to pay tax or any person deemed liable to pay tax;
2. A withholding agent;
3. A person obligated to submit a payment statement and a person obligated to submit an aggregate invoice for individual suppliers or purchasers;
4. A person responsible for operation and management under Article 109 (2) 3;
5. A person deemed to have engaged in a transaction with a person falling under subparagraph 1;
6. A trade association organized by persons liable to pay tax and an organization corresponding thereto;
7. A corporation which has issued donation receipts.[This Article Wholly Amended on Dec. 30, 2010]