Article 22-19Commissioning of Expert Examinations, etc.

①When necessary for investigating a criminal tax case, the competent tax collection official may commission a person with knowledge and experience to conduct an expert examination of retained articles, seized articles or articles seized with a recording order, or commission interpretation or translation.

②A person commissioned to conduct an expert examination under the preceding paragraph (referred to as an "expert" in paragraphs (4) and (5)) may, with the permission of a judge of the district court or summary court having jurisdiction over the location of the office of the local government to which the competent tax collection official referred to in the preceding paragraph belongs, destroy the article relating to that examination.

③The request for permission under the preceding paragraph must be made by the competent tax collection official.

④When a request under the preceding paragraph has been made, if a judge of the district court or summary court finds the request appropriate, the judge must deliver to the competent tax collection official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the article to be destroyed, the name of the expert, the official title and name of the requester, the validity period, a statement that execution may not be commenced after that period has elapsed and the warrant must be returned, the date of issuance and the name of the court, and bearing the judge's name and seal.

⑤The expert must show the warrant set forth in the preceding paragraph to the person subject to the disposition set forth in paragraph (2).