(1) If a public official who performs administrative affairs for income tax deems necessary for performing his/her duties, he/she may inquire of any of the following persons or investigate relevant books of accounts, documents, or other things, or order him/her to submit them: Provided, That a public official may investigate only the part related to religious persons’ income in books of accounts, documents, or other things of a religious organization with regard to religious persons’ income under Article 21 (1) 26 (including cases falling under Article 21 (3)) or may order a religious organization to submit only the part related to religious persons’ income in books of accounts, documents, or other things of the religious organization: <Amended by Act No. 11146, Jan. 1, 2012; Act No. 13558, Dec. 15, 2015; Act No. 16104, Dec. 31, 2018; Jun. 9, 2020; Dec. 29, 2020>
1. Any person liable to pay tax or any person deemed liable to pay tax;
2. A withholding agent;
3. A taxpayers association;
4. Any person obliged to submit a statement of payment;
5. A withholding agent prescribed in Articles 156 and 156-3 through 156-6;
6. A tax manager prescribed in Article 82 of the Framework Act on National Taxes;
7. Any person deemed to do business with a person prescribed in subparagraph 1;
8. A trade association organized by persons liable to pay tax and an organization corresponding thereto;
9. Any person who issues receipts for donation.
(2) Where applying paragraph (1), a public official engaging in affairs concerning income tax applies shall not abuse his/her authority for other purpose beyond the extent necessary for performing official duties. <Newly Inserted by Act No. 16104, Dec. 31, 2018; Jun. 9, 2020>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]