Is SNS "Evidence" or "Simulation"? - Proposal for a "Substantial Merger Evaluation" Rule for SNS Evidence in Tax Investigations -
NQ Score
72/100
N1 Content Completeness
8
AI Summary (NQ-processed)
Global Union (National Tax Union) proposes the introduction of a "Substantial Merger Evaluation" rule for handling SNS information in tax investigations. This aims for a more rational and practical evidence evaluation by avoiding factual認定 based solely on SNS, integrating it with objective evidence, and confirming its context.