(1) No tax official shall keep account books, etc. of taxpayers at his or her discretion in the tax office for the purpose of tax investigation (including investigation of tax offenses under the Procedure for the Punishment of Tax Offenses Act; hereafter in this Article the same shall apply). <Amended on Dec. 31, 2018>
(2) Notwithstanding paragraph (1), for any of the grounds falling under subparagraphs of Article 81-6 (3), a tax official may temporarily keep account books, etc., which are submitted at the discretion of persons with justifiable rights, such as taxpayers, holders or keepers, at the tax office by obtaining consent from the taxpayer, within the minimum scope necessary for the purpose of investigation.
(3) Where a tax official intends to temporarily keep the account books, etc. of a taxpayer at the tax office pursuant to paragraph (2), he or she shall obtain consent from the taxpayer for such temporary keeping, and deliver a certificate of temporary keeping.
(4) Where a taxpayer requests the return of the account books, etc. kept temporarily pursuant to paragraph (2), the tax official shall return the account books, etc. within 14 days from the date when the return is requested: Provided, That the period of keeping may be extended within the scope of 14 days only once following deliberation by the taxpayer protection committee provided for in Article 81-18 (1), if necessary to attain the purpose of investigation.
(5) Notwithstanding paragraph (4), where the taxpayer requests to return the account books, etc. kept temporarily pursuant to paragraph (2) and the tax official determines that such return will cause no obstacle to tax investigation, the account books, etc. requested shall be returned immediately.
(6) Where accounts books, etc. are returned to the taxpayer pursuant to paragraphs (4) and (5), the tax official may keep copies of the account books, etc., and may request the taxpayer's sign or seal to verify that the copies are the same as the originals.
(7) Matters necessary for the methods, procedures, etc. for the temporary keeping of account books, etc. in addition to those provided for in paragraphs (1) through (6), shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 19, 2017]