we are looking into the below issue. vs he is looking into the below issue.

Some examples from the web:

• We are looking into these opportunities and, of course, we are looking into ways in which modern IT technology - so characteristic of our century - can be used.
• We are looking into new markets in European gas.
• We are looking into a murder of a young girl in the botanical gardens.
• We are looking into other specific proposals which we will discuss with Parliament.
• We are looking into a new angle involving Dr. Hillary Byrnes.
• No, We are looking into that.
• We are looking into every possibility, Senator.
• Raymond is not to learn that we are looking into this.
• We are looking into the matter.
• As I have already mentioned, we are looking into this matter.
• We are looking into the homicide of the man blown up in ransom holler.
• We are looking into the request to review the Works Councils Act.
• I have already stated - and you have repeated it again - that we are looking into this.
• If we are looking into everyone with access, we should look into them as well.
• So it is well known that we are looking into this case.
• So that is my answer on de minimis, which we are looking into.
• Difficulties remain, and we are looking into how to address them in the best possible way.
• We are looking for action rather than words in this issue.
• I would like to answer the same question put by Mr Berenguer Fuster and say to him that, as in all instances involving proceedings, we are looking into this issue with a great deal of care and attention.
• If we are looking into everyone with access, we should look into them as well.

Some examples from the web:

• He is looking into Margaret's neighbour, the witness who puts you at the murder scene.
• He is looking for attention, Or he's creating a distraction.
• He is looking for women of a certain age who are wealthy.
• He is looking for a good place to fight with us.
• He is looking for an easy way to break the circle.
• What he is looking for; black king.
• We believe that he is looking to make a bomb.
• He is looking for someone who could start immediately.
• He is looking right at you, Gus.
• He is looking forward to going to England.
• He is looking for his "ta puo".
• Your nephew, he is looking like
• If he has an arrest he is looking at life.
• He is looking at ten years' confinement.
• He is looking forward to all its sights... and smells.
• And he is looking for a Moses to take his people out of the SoCal desert.
• Okay, he is looking at me.
• You know, my cousin, Hector, he is looking for a job.
• Take a good look around, because he is looking at you.
• I think he is looking remarkably smart and it is a pleasure to see the Socialists following the Conservative style of dress.