An accusation under the provisions of Article 155 (Accusation in Criminal Tax Cases Concerning National Taxes Other than Indirect National Taxes, etc.) or the accusation referred to in the preceding paragraph must be made in writing, with the records prescribed in the paragraphs of Article 152 (Preparation of Records) attached, and, if there are retained articles, seized articles or articles seized with a recording order, they must be transferred to a public prosecutor together with the inventory of retained articles, the inventory of seized articles or the inventory of articles seized with a recording order.