Income Tax Act — Article 171 (Consultation)

If it is required for returns, determination, correction or investigation on income tax, the head of a tax office, the commissioner of a regional tax office or the Commissioner of the National Tax Service may consult matters concerning income tax, with a trade association organized by business entities and an organization corresponding thereto, or any person who is well informed of the circumstances as to the relevant business.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]