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 of this case is as stated in the reasoning of the judgment of the first instance except for dismissal or addition of the judgment of the first instance as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. On the following grounds, the Plaintiff asserts that Article 4(1)2 of the Act on Real Name Financial Transactions is limited to cases where a tax investigation is conducted, and that a request for the provision of transaction information is the same as a request for the submission of transaction information directly to the relevant transaction party, and an investigation into a third party who is not a taxpayer is also included in a tax investigation. Thus, the Defendant’s request for the provision of transaction information of this case constitutes a tax investigation.

Where all investigation conducted by a tax authority for the collection of taxation data or for the verification of accuracy of details of a tax investigation constitutes a tax investigation, the tax authority should always commence a regular tax investigation in sufficient cases only with the mere fact-finding confirmation, and the taxpayer, etc. should also respond to an indefinite tax investigation. As such, it does not constitute a tax investigation even if the taxpayer, etc. has no duty to answer or accept, and the taxpayer, etc. has no duty to do so, nor does the right to conduct a tax investigation may be abused.

In addition, whether a tax official's investigation constitutes a tax investigation shall be determined individually in specific cases by comprehensively taking into account the purpose and details of the investigation, the subject, methods and contents of the investigation, data obtained through the investigation, the scale and duration of the investigation, etc.

(See Supreme Court Decision 2014Du8360 Decided March 16, 2017). The Framework Act on National Taxes is the Framework Act on National Taxes.