Notwithstanding the provisions of paragraph (1) of the preceding Article, the notice under the provisions of that paragraph is not required if the district director, etc. finds that, in light of the content of the returns or past examination results of the person liable for tax listed in paragraph (3), item (i) of that Article who is the subject of the examination, information concerning the content of the business that person operates, or other information held by the National Tax Agency, etc. or customs, there is a risk of facilitating illegal or improper conduct or of making it difficult to ascertain the accurate tax basis, etc. or tax amount, etc., or any other risk of hindering the proper conduct of an examination concerning national tax.