1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance except for dismissal or addition of part of the judgment of the court of first instance as stated in the following Paragraph 2. Thus, this is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Each “first period” of heading 17 and 19 of the second part to be removed or added shall be deemed to be each “second period”.

In Part 6, the following shall be added:

Whether an investigation conducted by a tax official constitutes a “tax investigation” prohibited by re-audit is a “tax investigation” prohibited in principle where it is anticipated that a taxpayer, etc. can easily respond or has no substantial impact on the taxpayer’s freedom of business, etc., but it is difficult to view it as a “tax investigation” prohibited by re-audit in light of the purpose and process of the investigation, the object and method of the investigation, the details of the investigation, the data obtained through the investigation, the scale and period of the investigation, etc. of the investigation, etc. as a whole. However, if a tax official’s investigation is conducted directly in contact the taxpayer, etc. on a considerable time period of time, or if the taxpayer, etc. is inspected or investigated for a certain period of time, such as confirmation of the status of the place of business, simple confirmation of bookkeeping, confirmation of specific sales, issuance of administrative civil petition documents, and receipt of data voluntarily submitted by the taxpayer, etc. (see, e.g., Supreme Court Decision 201Du3601, Mar. 16, 2017>