February 17, 2021
Judicial Review of Unjust Cases and Human Rights on Judicial Day
The Tai Ji Men Case Received International Attention
Sound legal and judicial systems are essential to a country’s national security and are determinants of the country’s favorable development. On January 10th, the eve of Judicial Day, 30 foreign and domestic non-governmental organizations, such as the Association of World Citizens, the Italy-based NGO Center for Studies on New Religions (CESNUR), and the Belgium-based NGO Human Rights Without Frontiers (HRWF) held a forum as part of the “True Legal and Tax Reform: Saving Taiwan with Conscience” series in the International Conference Hall of National Taiwan University.
The theme of the forum was “Recommendations for Judicial Reform - Review of Judicial Practices: Human Rights and Cases of Injustice.” Many experts and scholars attended in person while some international human rights experts participated online. Dr. Massimo Introvigne, founder and managing director of the Center for the Studies of New Religions (CESNUR); Willy Fautré, director of Human Rights Without Frontiers in Belgium; and Kenneth Jacobsen, a professor of law at Temple University in the United States, all paid special attention to the Tai Ji Men tax case to evaluate the status of human rights protection in Taiwan.
In order to realize judicial justice, the government must honestly deal with all cases of injustice.
Dr. Rene Wadlow, president of the Association of World Citizens, said, "We have been particularly interested in the way Taiwan has held reviews of its obligations of the two Covenants and the followup on the recommendations of the international experts who carried out the reviews. In particular, the taxpayer’s human rights. Tax system is used in Taiwan as a way to discriminate religious and spiritual minorities, such as Tai Ji Men tax case, which has been dragging on for 24 years and still face ongoing discrimination!”
He pointed out that if the officials who violated the law were not disciplined based on an appropriate punishment mechanism, the rule of law would be in jeopardy
Dr. Hong, Tao-Tze, vice president of the Association of World Citizens, said, "Laws are the external regulations while conscience is the internal regulation. Everyone is endowed with conscience. It is the source of life. When everyone safeguards his/her conscience and law enforcers are people-centered, adhere to the rule of law, administer their duties in accordance with the law, and uphold human rights values, then human rights protection can be realized." He thanked the experts, scholars and all participants of the forum for working together toward the well-being of all citizens, social justice and equality!
To procure bonuses, rogue tax officials will become increasingly dishonest.
Dr. Massimo Introvigne, founder and managing director of CESNUR, the Center for the Studies of New Religions, stated that the reason so many world experts in religious freedom and tax justice were paying special attention to the Tai Ji Men case in Taiwan is that it is a perfect textbook example of duty, justice and freedom of religious belief. The government should respect the freedom of individual citizens, families, local communities, businesses, and religious organizations. He pointed out that without a fair and transparent taxation system in place, this signified the absence of a genuine constitutional democracy as taxpayers encountered tax problems but lacked the effective recourse available to them. He identified the bonus system as one of Taiwan’s problems. To procure bonuses, rogue tax officials will become increasingly dishonest. Dr. Introvigne said, "But more in general, I believe the Tai Ji Men case is so important, because it calls for the tax systems in Taiwan and throughout the world, while they claim to enact solidarity, to respect the subsidiarity and the liberty of individual taxpayers and corporate taxpayers, which is all more important when religious liberty is also at stake."
Encouraging President Tsai Ing-wen to join CPTPP and accelerate judicial reform
Cheng Chung-mo, former Grand Justice and Vice President of the Judicial Yuan, said that since the promulgation of judicial independence, there has not been a comprehensive book written about the structure, roles, and theory of the judiciary in the country. Without valuable introspection, the workings of the judicial system were neglected, and thus many problems have evolved. When the judges lacked the manpower to digest the tremendous caseload, compromise of human rights became frequent. In the Tai Ji Men case, since prosecutor Hou charged Tai Ji Men, unfair treatment has persisted for more than 24 years. The administrative issues that should have been resolved by the President have not been dealt with so far.
Yen Ching-chang, former representative of Taiwan to the WTO and former Minister of Finance, said that the tax collection procedure connotes the moral basis of a democratic society. The taxing process and schedule must be clear and transparent. What is important is that taxpayers must be given an effective recourse when they are wronged. And more importantly, the people's grievances must be taken seriously. Yen encouraged President Tsai to join the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) because there is a judicial provision in the agreement, which will help drive judicial reform. Regarding Tai Ji Men, which has been wronged for 24 years and whose case has yet to be redressed, he lamented, how many 24 years are there in a person’s life? The processes and evidence are identical; yet, out of six fiscal years, the tax amount for five fiscal years have been corrected to zero but one. In the Tai Ji Men case, since the original review decision has been revoked, why wasn’t the original tax disposition repealed? This is truly unheard of!
Huang Chun-chieh, Distinguished Professor of Financial and Economic Law of National Chung Cheng University, said, “Tai Ji Men is fighting for all taxpayers’ rights." The Taipei High Administrative Court recommended the Hsinchu branch and the National Taxation Bureau of the Central Area to use the five fiscal years, 1991 and 1993-1996, as the standard, and should re-evaluate the tax disposition for the fiscal year 1992. Not acting on the recommendation given by the High Administrative Court constituted a violation of the tax levy procedure. The country should have an agency similar to the National Human Rights Commission to challenge the legality of the tax levy in accordance with the current system.
Since fabricated cases have not been redressed, improvement of approval rating is out of the question.
Prof. Chen Tze-lung, Chairman of Taiwan Association for Financial Criminal Law Study, said that when the people do not “believe” in the judicial system, then change will be pertinent, but when people “believe” in the judicial system, reform will be deterred. If unjust cases are not redressed, judiciary progress will be hindered! He mentioned that Tai Ji Men was an innocent bystander caught in the crossfire of a political purge. It is odd that in the same tax case, five-sixths of the case was redressed while one-sixth was enforced. He added that Taiwan’s judicial system is full of examples of bullying and decisions contradictory to the legal principle of presumption of innocence in prosecuting a case. The Tai Ji Men case remains unvindicated after 24 years, and the judicial system awaits reform. How could the people be happy? He publicly stated, “Judicial reform is not just a matter for the President, but a matter for all people! I hope everyone will stand up!”
Former legislator Lo Shulei said that 24 years ago, the prosecutor charged Tai Ji Men in the name of a religious crackdown. At that time, many small temples were searched, and cash and gold bullion were found in the safe of one small temple. The presiding officer of the temple had been a monk since the age of seven. He used a manual accounting system and was taken into custody without bail for 57 days before he was released without being charged. The prosecutor-in-charge was not reprimanded. The Tai Ji Men case was redressed for five fiscal years, but one fiscal year was left to be enforced. Luo added that the prosecutor was promoted instead of being punished and the people couldn't do anything about it. Where is the reform? This is sad!
Experts’ and scholars' opinions are essential to understanding what is quality judiciary
Chen Ching-Hsiu, a professor of law at Soochow University, said that foreign countries referred to Roman law when enacting laws because the opinions of experts and scholars were critical to the writing of ancient Roman legislation. Several generations of Roman Emperors consulted opinions and textbooks from well-known jurists before they issued an order to improve the quality of judicial justice. Therefore, it is necessary to scale up jurisprudence research to ensure a fair and effective justice system. He mentioned that jurisprudence is the foundation of a well-functioning legal system, but no one is taking it seriously.
Wu Ching-chin, associate professor of law at Aletheia University, said that it is important that an unjust case can be redressed. First of all, it is outrageous that the motion to petition for a retrial must be filed within five years after the decision for administrative litigation is issued. Secondly, the retrial judge who previously handled the case as a trial judge should recuse himself/herself. However, in this case, judicial disqualification was not enforced . Thirdly, the law stipulates that a motion for a new trial must be granted on the grounds that new material evidence was discovered or established after the decision was issued. For example, new technologies like DNA identification technology could overturn a criminal conviction. Subsequently, the Code of Criminal Procedure was revised. But Code of Administrative Procedure and Code of Civil Procedure were not amended accordingly; therefore, it is still impossible to initiate a retrial. Fourthly, there is a 10-year statute of limitations for prosecution of civil servants in violation of the law and abuse of power. In the Tai Ji Men case, the statute of limitations began to run on the day of Tai Ji Men’s acquittal. However, the Ministry of Justice said that it began from the time of prosecution. The lawsuit lasted for ten years, concluding after the statute of limitations had expired! In fact, in 2002, the Control Yuan asked the Ministry of Justice to investigate and punish Hou Kuan-jen, and if the Ministry of Justice had immediately followed the recommendation, then there would not be an issue with the expiration of the statute of limitations.
The legal system should not favor legal stability over the pursuit of justice
Wu Chih-kuang, a professor of law at Fu Jen Catholic University, stated that on December 30, 2020, the Legislative Yuan passed an amendment to Article 128, Item 3 of the Code of Administrative Procedure: "The new evidence in Paragraph 1 refers to the evidence that existed or was established before the sanction was made, but which had not had time to investigate and put into consideration, and that existed or established after the sanction was made." After the administrative court issued the final judgment, there is a lot of "new evidence" in favor of Tai Ji Men, and it is necessary and beneficial to apply for a retrial in accordance with Article 128. However, what is difficult is the five-year statute of limitations and the question of whether this is applicable to a case where a final judgement was rendered. Prof. Wu believes that the legal system should not favor legal stability over the pursuit of justice! Moreover, the Code of Criminal Procedure does not have a five-year statute of limitations. Based on the same principle, he suggested that Tai Ji Men apply for the cancellation, abolition or modification of the original administrative sanctions as stipulated in Article 128 of the Code of Administrative Procedure, and the original sanctioning agency shall “complete the task” instead of going through the retrial procedure.
Transitional justice reform should be revised to include Tax Justice
Lin TsanTu, associate professor of College of Finance and Economics in Aletheia University, pointed out that the auction on Tai Ji Men leader’s land should not have happened, but it was forcibly carried out by the Administrative Enforcement Agency! Execution requires procedural justice. According to the procedure, the Enforcement Agency should have gone to check the site, but a perfunctory survey was conducted only on a few of the sites! He questioned the legality of the auction process; anyone who wished to be present should be allowed into the auction site, but in this case, only three Tai Ji Men dizi were allowed on the scene. The procedures were questionable and the people should get judicial remedy or even file a lawsuit.
Chang Chen-hsing, an attorney at Chiu Shih Li Ting Law Firm, pointed out that 10-year statute of limitations has passed for taking disciplinary action against prosecutor Hou Kuan-jen, the instigator of the Tai Ji Men case. Attorney Chang believes that based on the principle of procuratorial integration, which means that procurators at all levels should be regarded as a whole, and the fact that prosecutors presented the case in the district court or the high court, it was the continuation of the acts (Prosecutor Hou Kuan-jen’s violations of the defendants’ human rights), and thus the statute of limitations should be tolled. Attorney Chang stated that this is what Tai Ji Men should fight for. It is recommended that the transitional justice reform be revised and expanded to include tax reform. He also urged that if a law is unconstitutional, it should be amended in time.
The Tai Ji Men case is a case of illegal taxation. A State compensation lawsuit should be pursued.
Huang Kunkuang, former Senior Auditor of the National Taxation Bureau of Kaohsiung, pointed out that it was a joke that tax officials created fictional economic situations and imposed taxes on the fabricated results. As for the tax evasion audit, the law of criminal evidence is applicable, and simply using indirect information, instead of evidence, to estimate taxes and penalties is a more terrifying administrative practice than an old practice--the government misused the original Article 100 of the Criminal Law to suppress people’s freedom of speech. "Now taxpayers are actually afraid of being taxed illegally. This is outrageous."
Huang Kunguang said that in the Tai Ji Men case, after the income was ruled to be tax-exempt by the court, the NTB should have rescinded the writ of execution from the Administrative Enforcement Agency instead of waiting for the tax bill to be reduced to zero before taking action. Such conduct displayed a lack of empathy. In addition to the enticement of the bonuses, it is speculated that the officials were afraid that revoking the tax bill might suggest they are admitting to their own mistakes and would be held accountable. The Ministry of Finance did not order the NTB to rescind the execution; instead the Ministry asked the NTB to correct the taxable income amount to zero before repealing it. This demonstrated the mentality of permanent civil servants who shirk responsibility. Huang Kunguang emphasized that Tai Ji Men was illegally taxed and should sue for state compensation to set a precedent and save other victims.
Li Huixi, the first organizer of the Self-Help Association for Wrongful Judgement, stated that she was a tax victim. The tax authority engaged in malicious, intentional abuse of the judicial process for the purpose of intimidating her. For example, she condemned the tax bureau for altering her identity card. Furthermore, the Taipei NTB officials falsified a petition and then responded to the petition, and the writ of execution was sent via ordinary mail. According to Article 229 of the Code of Civil Procedure, the original judgement document should be served to the defendant but it was not mailed to her. Abuse of process is an intentional tort. Because Li Huixi is a Christian, she sees “a light for her path.” So, instead of bearing resentment, she hopes to help others get out of wrong and false cases through her own experience.
People are paying attention to the Tai Ji Men case to avoid becoming the next victim.
Huang Kuochang, president of the Association for the Worldwide Promotion of the Chinese Kuansheng Culture, said that the Tai Ji Men case was not redressed although the Supreme Court found the defendants “not guilty of fraud or tax evasion.” He believes that it was obviously a moral courage and system issue. He cited the fate of the ancient master Zhu Xi as an example to highlight the importance of conscience and moral courage. “The case of Tai Ji Men is not a personal issue, but it defends justice and protects human rights for generations to come,” Huang Guozhang said. He urged everyone to not stand idly by because inaction might come around to hurt us in the future.
Secretary-general of the World Taoist Association, Chang Chaoheng said that the Tai Ji Men case has not received a favorable response from the government so far, which highlighted the government’s inconsistency in legislation, justice, and administration. If the government cannot provide relief and protect the people with the law, it is in a disorderly state! He found that in the process of transitional justice, cultural heritage was destroyed, and it failed to honor the rights of the people or accentuate the injustice. It is not only Tai Ji Men that will be harmed, many other different groups would also be forced to find an effective recourse on their own with the government in the crippled state.
Photo :On January 10, the eve of Judicial Day, 30 foreign and domestic non-governmental organizations, such as the Association of World Citizens, the Italy-based NGO Center for Studies on New Religions, and the Belgium-based NGO Human Rights Without Frontiers, held a forum as part of the “True Legal and Tax Reform: Saving Taiwan with Conscience” series in the International Conference Hall of National Taiwan University.