Who is authorised to look into a suspected local tax violation, and on what findings must that official begin?
General information · Not legal advice
Material to check
In a practice file of this kind, we read the record naming the official designated to look into violation cases and the ground for that designation, since the provision ties the task to a tax official chosen with regard to workplace and the like; we also look for the papers identifying the suspected person and the basis for the suspicion, and any calculation showing the annual amount said to be involved.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the duty at its word: a tax official whom the head of the local prosecutor's office has designated, from among tax officials and as the Presidential Decree provides with regard to workplace and the like, must conduct an investigation into suspected violation cases where evidence collection and the like is needed in order to punish a person suspected of such a violation, or where the annual amount of the sum suspected to be local tax evasion reaches the amount set by Presidential Decree.
Another reading stresses that the two items are alternatives, so either finding alone starts the duty, and that only the monetary amount in the second item is fixed elsewhere by Presidential Decree; the first item's standard, that evidence collection and the like be needed to punish a suspected person, is stated in the provision itself, so a file has to show facts answering that standard rather than a figure from the Decree.
Your judgment
Where a file spreads the suspected sum across several periods, how should the annual amount be built up from the records held?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the Presidential Decree fixing the amount or the designation of investigating officials is changed, or if a court decision explains when evidence collection is needed in order to punish a suspected person.