(1) Where a tax official conducts a tax investigation, he or she shall give a notice (hereafter in this Article, referred to as "advance notice") to a taxpayer subject to an investigation (where the taxpayer designates a tax manager pursuant to Article 82 and reports such fact to the head of the competent tax office, referring to the tax manager; hereafter in this Article, the same shall apply) for the taxable items of investigation, the period of and reason for investigation, and other matters prescribed by Presidential Decree 15 days prior to the commencement of the investigation: Provided, That the same shall not apply where it is deemed that the purpose of investigation may not be attained because of possible destruction of evidence, etc. if advance notice is issued. <Amended on Dec. 31, 2011; Dec. 19, 2017; Dec. 31, 2018>
(2) Where a taxpayer who has received an advance notice pursuant to paragraph (1) has difficulty in taking an investigation due to a natural disaster and other grounds prescribed by Presidential Decree, he or she may request the head of the competent tax office to postpone such investigation, as prescribed by Presidential Decree. <Amended on Dec. 19, 2017>
(3) The head of the competent tax office who is requested to postpone investigation under paragraph (2), shall decide as to whether such request is accepted and notify the taxpayer of the result of the decision (where it is decided to postpone investigation, including the period of such postponement) before the investigation is commenced. <Amended on Dec. 21, 2021>
(4) The head of the competent tax office may commence the relevant investigation before the period of postponement under paragraph (3) expires, in any of the following cases: <Newly Inserted on Dec. 21, 2021>
1. Where any ground specified in paragraph (2) ceases to exist;
2. Where it is deemed necessary to commence an investigation in an urgent manner for securing tax claims.
(5) Where the head of the competent tax office intends to commence an investigation due to a ground specified in paragraph (4) 1, he or she shall notify the taxpayer subject to the investigation of the fact that the ground for postponement has ceased to exist and the investigation period not later than five days before the investigation is commenced. <Newly Inserted on Dec. 21, 2021>
(6) Where a tax official commences an investigation without giving prior notice pursuant to the proviso of paragraph (1), or commences such investigation due to a ground specified in paragraph (4) 2, he or she shall deliver a notice of tax investigation including the following matters to the taxpayer subject to the tax investigation: Provided, That this shall not apply to cases prescribed by Presidential Decree, such as the closure of business: <Newly Inserted on Dec. 19, 2017; Dec. 21, 2021>
1. Where an investigation is commenced without prior notice pursuant to the proviso of paragraph (1): Matters subject to prior notice, grounds for giving no prior notice, and other matters prescribed by Presidential Decree regarding the commencement of a tax investigation;
2. Where an investigation is commenced on any ground specified in paragraph (4) 2: Grounds for commencing the investigation in an urgent manner.[This Article Wholly Amended on Jan. 1, 2010][Title Amended on Dec. 21, 2021]