How should I respond to a tax investigation, and is it good to receive tax consultation?

When you receive a tax investigation, you must first check the legality of the procedure, and if possible, it is important to set the basic response direction through tax consultation in the early stage of the investigation.

On the first day of the investigation, you must verify the investigating officer's ID and investigator's certificate, and accurately review the tax items, taxation period, and reasons for investigation stated in the tax investigation notice.

Also check whether you have received and been explained the Taxpayer Rights Charter.

Document submission can only be requested within the scope related to the investigation purpose, and you must submit ledgers and supporting documents that you have a legal obligation to prepare and keep.

However, if it is beyond the scope of the investigation or an excessive request, you can raise objections.

If you refuse without justifiable reason or make false statements, disadvantages may occur, so careful response is necessary.

Prior notice is in principle made to guarantee the taxpayer's right of defense, but in exceptional circumstances such as risk of evidence destruction, it may be omitted.

In addition, if additional tax evasion suspicions are confirmed during the investigation process, the investigation scope may be expanded through procedures.

Since the tax amount and additional tax burden going forward may vary depending on the initial response direction, it is desirable to sufficiently discuss tax consultation and tax investigation response strategy with a tax specialist attorney before or in the early stages of the investigation.