(1) If any person liable to pay taxes keeps and enters a book under tax-related statutes, the examination and determination of assessment of the relevant national tax base shall be based on the book and evidentiary materials related thereto. <Amended on Jun. 9, 2020>
(2) In examining and determining national taxes under paragraph (1), if the contents of entry of the book are different from facts, or any omission exists in the entry, only such part may be determined in accordance with the facts examined by the Government.
(3) When the Government examines and determines any fact different from the contents of entry or omission in the entry under paragraph (2), the fact examined and grounds for determination by the Government shall be stated additionally in the determination note.
(4) The head of an administrative agency shall, upon a request by the person liable to pay taxes or his or her representative, permit the inspection or copy of the determination note under paragraph (3), or verify that a transcript or extract of the note is identical to the original.
(5) Any request under paragraph (4) shall be made by oral statement: Provided, That if the head of an administrative agency deems it necessary, he or she may demand a signature of the person who inspects or copies a determination note.[This Article Wholly Amended on Jan. 1, 2010]