(1) A tax official shall neither offer or disclose to others, data that a taxpayer has submitted in order to fulfill his or her liability to taxation prescribed by tax-related statutes, or data that the tax official has obtained for the purpose of taxation or collection of national tax, etc. in discharging his or her duties (hereinafter referred to as "taxation information"), nor make use of it except for the prescribed purposes: Provided, That in cases falling under any of the following subparagraphs, the tax official may offer the taxation information of taxpayers, insofar as it is appropriate for the purpose of use: <Amended on Jan. 1, 2014; Dec. 19, 2017; Dec. 31, 2019>
1. Where a State administrative agency, a local government, etc. request taxation information in order to use it for the imposition and collection of the taxes and penalty surcharges prescribed by statutes;
2. Where governmental authorities request taxation information to use for tax action or the prosecution of a tax evader;
3. Where taxation information is requested by the submission order of a court or a warrant issued by a judge;
4. Where taxation information is requested by another tax official as it is necessary for taxation and collection of the national tax, or for placing questions or the investigation;
5. Where the Commissioner of the Korea National Statistical Office requests taxation information for compiling national statistics;
6. Where an agency established for the operation of a social insurance system under subparagraph 2 of Article 3 of the Framework Act on Social Security requests taxation information to perform business activities assigned to the agency under applicable Acts;
7. Where a State administrative agency, local government, or public institution under the Act on the Management of Public Institutions requests taxation information necessary to investigate or examine qualifications of a candidate for the grant of benefits or subsidies with consent from the relevant party;
8. Where an investigating committee provided for in Article 3 of the Act on the Inspection and Investigation of State Administration requests to provide taxation information to a closed meeting, upon a resolution of the investigating committee, to attain the objectives of the investigation of state administration;
9. When taxation information is requested pursuant to the provisions of other Acts.
(2) A person who requests tax information pursuant to paragraph (1) 1, 2, and 5 through 9 shall request the head of the competent tax office to provide tax information in writing, stating the personal information of the taxpayer, the purpose of use of the tax information, the details and period of tax information requested, etc. <Amended on Jan. 1, 2014; Dec. 19, 2017; Dec. 31, 2023>
(3) If the request for taxation information is made in violation of paragraphs (1) and (2), a tax official shall refuse such request.
(4) A person provided with taxation information under paragraph (1) shall not offer or disclose it to others, or shall not make use of it for purposes other than those prescribed.
(5) A person who is not a public official among those provided with taxation information under this Article, shall be deemed a public official in the application of penalty provisions under the Criminal Act and other Acts.
(6) A person provided with taxation information under the proviso of paragraph (1) shall take measures to ensure the safety of such information, as prescribed by Presidential Decree, such as the establishment of a system to prevent divulgence of taxation information. <Newly Inserted on Dec. 31, 2019>[This Article Wholly Amended on Jan. 1, 2010][Moved from Article 81-10 <Jan. 1, 2010>]