The head of a tax office (including the commissioner of a regional tax office and the Commissioner of the National Tax Service) may use the payment record on the income from interest or dividends that has been submitted pursuant to Article 164 of the Income Tax Act or Article 120 of the Corporate Tax Act for the use falling under any of the following subparagraphs, notwithstanding Article 4 (4) of the Act on Real Name Financial Transactions and Confidentiality:
1. Confirmation of inherited or donated property;
2. Confirmation of data that prove clearly the suspicion of tax evasion;
3. Confirmation of qualifications for application for work bonus under Article 100-3 of the Restriction on Special Taxation Act.[This Article Wholly Amended on Jan. 1, 2010]