Tax Collection Act Article 31

With regard to a case involving a suspicion of evasion or omission of income tax and/or business tax, the tax authorities may, with good cause shown, apply with the local judicial authorities for a search warrant and, in conjunction with local police officers or local autonomy officials, enter and search the place where relevant accounting books, documents and/or evidence might be concealed. No person other than the personnel of the above-said authorities may take part in such search. Any and all relevant accounting books, documents or evidence seized through search shall be brought back, jointly by the participants in the search operation, to the competent tax authorities for handling in accordance with the act.Upon receipt of the application from the tax authorities concerned, the judicial authorities shall, if accepting the cause(s) stated in the application, promptly issue the search warrant required. The tax authorities shall, within ten (10) days after the issuing date of the search warrant, complete the execution of search and return the search warrant to said judicial authorities. With respect to other matters relating to the search and seizure, the provisions of the Code of Criminal Procedure shall apply mutatis mutandis.