"An unlawful tax investigation??"

Professor Kim leaned back in his chair, folding his arms as he fixed his gaze on his student. "So, tell me. What’s the focus of the case ruling you’ve been analyzing?"

The graduate student straightened, clutching a folder of notes tightly. "Professor, this case is about a violation of the principle of due process during a tax investigation. The tax authority seized electronic files and account numbers without obtaining explicit consent from the taxpayer. That was the crux of the issue."

Professor Kim raised an eyebrow, intrigued. "Interesting. What legal foundation did they cite regarding the principle of due process?"

The student nodded, flipping to a specific page in his notes. "The main basis is Article 12, Paragraph 1 of the Constitution, which states that the principle of due process applies to all state actions. Additionally, under the Framework Act on National Taxes, tax officials are only allowed to request documents within the necessary scope. They’re also required to prepare consent forms or custody receipts."

"That makes sense. So why did the tax authority’s actions cross the line?" Professor Kim asked, leaning forward.

The student held up three fingers. "There are three main reasons. First, the tax authority retained the electronic files and account numbers without explicit consent, nor did they issue a custody receipt. Second, even though they hadn’t secured the disputed account numbers at the start of the investigation, they later demanded explanations from the taxpayer about those accounts. Finally, since electronic files and account numbers are legally considered part of books and records, they should have been protected under the regulations governing tax investigations. But the investigators failed to take this into account."

Professor Kim’s eyes lit up. "So, electronic files and account numbers are treated as books and records. That’s fascinating. How did they justify that interpretation legally?"

The student gestured toward his notes. "Under the Framework Act on Electronic Documents and Transactions, documents in electronic form are recognized as having the same legal validity as physical documents. Tax investigation regulations don’t specifically exclude electronic documents, either. So, electronic files created in a company’s accounting process were deemed part of the books and records."

"Very good," the professor said, nodding. He tapped his pen on the desk for a moment before asking, "Did you discuss this case with anyone from the law department?"

"Yes, I did," the student replied, smiling. "I spoke with some doctoral students from the law department. They were surprised to learn that tax investigations can be conducted without a court warrant. They hadn’t realized that, unlike criminal investigations, tax investigations are considered administrative and don’t require a warrant."

Professor Kim chuckled. "That’s right. Tax investigations have a different nature from criminal investigations. But because of that, ensuring due process and protecting the taxpayer’s rights becomes even more important."

"Exactly," the student agreed. "That’s why I think this ruling is so significant. It establishes clear limits for tax investigations and sets an important standard to prevent misuse of power by tax officials."

"Nicely put," Professor Kim said with a smile. He set his pen down and tilted his head thoughtfully. "Have you thought about how this case might be used in other research on tax investigations?"

The student’s face lit up. "Yes, actually. I think this ruling could be the foundation for studying the legal standards for tax investigations involving electronic files or digital data. In particular, I’d like to explore procedural requirements that ensure taxpayers’ rights are upheld during the collection and use of digital evidence."

"Excellent idea," Professor Kim said, his voice full of encouragement. "This case analysis will be a valuable asset as you develop your research further. I look forward to seeing your next project."

"Thank you, Professor," the student said, bowing slightly. "I’ll dive deeper into this and report back soon."