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Drawing heavily on US concerns about the condition known as E-cigarette or Vaping Associated Lung Injury (EVALI) and the perceived youth epidemic in vaping, South Koreas ministry of health issued a statement in 2015 rejecting any distinction between cigarettes and e-cigarettes (MOHW 2015)

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In its report, the Nugent Inquiry has concluded that under Moyanes leadership the organisational structure of the institution had been remodelled to the benefit of delinquent taxpayers and the disadvantage of major taxpayers who try to comply. In detail, Nugent spells the various deleterious effects of Moyanes decisions: The Large Business Centre (LBC) 82 This was designed to provide a one-stop service to large corporate taxpayers, from which about 30 percent of revenue is collected

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