(1) A tax official shall not extend the scope of a tax investigation under progress, except in cases prescribed by Presidential Decree, such as where it is confirmed that specific suspicion of tax evasion exists for several taxable periods or is related to other items of tax.
(2) A tax official shall, when he or she extends the scope of a tax investigation pursuant to paragraph (1), notify the reasons and scope thereof to a taxpayer in writing.[This Article Newly Inserted on Jan. 1, 2010]