Article 22-14Attendance of the Owner, etc.

①When conducting an on-site inspection, search, seizure or seizure with a recording order in a person's residence, or in a mansion, building or other place guarded by a person, the competent tax collection official must have the owner or administrator thereof (including the representative, agent or other person acting in the place of such persons), or an employee of such persons or a relative living with them who has reached the age of majority, attend.

②In the case referred to in the preceding paragraph, if the competent tax collection official is unable to have the persons prescribed in that paragraph attend, the official must have a neighbor who has reached the age of majority, or a police officer or an employee of a local government (excluding the local government to which the competent tax collection official belongs) of that area, attend.

③When conducting an on-site inspection, search or seizure under the provisions of Article 22-7, if urgency is required, the competent tax collection official is not required to comply with the provisions of the preceding two paragraphs.

④When conducting a search of the body of a woman, the competent tax collection official must have an adult woman present. However, this does not apply in cases where urgency is required.