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Income Tax Act — Article 172 (Perusal of Documents Related to Sale, Registration and Entry)

소득세법 제172조

This English translation is based on the Korean text effective 2024-05-17. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.

Where the head of the competent tax office or the commissioner of the competent regional tax office, or a tax official entrusted with the authority requests the perusal or reproduction of the documents related to data under the following subparagraphs in order to ascertain the property and income of any individual, the relevant agencies shall comply with such request unless they have any justifiable grounds:

1. Data on sale, entry or registration of a house, land, factory foundation, mining industry foundation, ship, aircraft, construction machinery, automobile, etc.;

2. Data on income, assets and pay of beneficiaries, etc. under the National Basic Living Security Act;

3. Data on income, assets and pay of subscribers, etc. under the National Pension Act;

4. Data on income, assets and medical care expenses of subscribers, etc. under the National Health Insurance Act;

5. Data on wages and pay of the insured, etc. under the Employment Insurance Act;

6. Data on wages and pay of beneficiaries, etc. under the Industrial Accident Compensation Insurance Act;

7. Data prescribed by Presidential Decree, similar to the data under subparagraphs 1 through 6.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]

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