(1) If it is necessary for investigation and examination into a request for adjudgment, tax judges in charge may, ex officio or upon request by a claimant perform any of the following conducts: <Amended on Dec. 31, 2019>
1. Inquiring of a claimant, disposition agency (including the head of a tax office or the commissioner of a regional tax office having jurisdiction over a person directly related to the transaction at issue in a case of request for adjudgment), relevant person, or witness;
2. Demanding to present books, documents and other articles kept by those referred to in subparagraph 1;
3. Inspecting books, documents or other articles belonging to those referred to in subparagraph 1, or requesting appraisal to an appraisal institution.
(2) Any officials, other than tax judges, belonging to the Tax Tribunal may perform acts under paragraph (1) 1 and 3, by the order of the Director of the Tax Tribunal.
(3) When tax judges and other officials of the Tax Tribunal perform acts under paragraph (1) 1 and 3, they shall carry a certificate indicating their status and produce them to persons concerned.
(4) If tax judges in charge deem that it may be substantially difficult to judge the whole or part of request for adjudgment because a claimant does not respond, without good cause, to acts under the subparagraphs of paragraph (1) or to a request under Article 71 (2), they need not admit any claim by the claimant with regard to that part. <Amended on Jun. 9, 2020>[This Article Wholly Amended on Jan. 1, 2010]