True Legal and Tax Reform: Saving Taiwan with Conscience In Support of International Day of Peace

 

 

October 29, 2020

 

Experts and scholars urge the government to stop state violence and shape peace for Taiwan's legal and tax environment

 

Leaders in all fields condemned the state violence on September 19 and called on the government to avoid undermining the foundation of Taiwan

 

On September 21, the UN International Day of Peace, nearly 30 civil society organizations co-organized a forum titled “Stopping State Violence, Shaping Peace for Taiwan’s Legal and Tax Environment,” which was part of a forum series “True Legal and Tax Reform: Saving Taiwan with Conscience," in the International Conference Hall in National Taiwan University Hospital. 

 

At the beginning of the forum, a video recording of the September 19 Incident was played, and the scholars and experts condemned the police for abusing their power, defying the principle of proportionality, and violating Ms. Huang freedom of speech. Was this incident of state violence directed by high-ranking officials behind the scenes?

 

Who is the mastermind?

 

Former Taiwan High Court Division Chief Judge Wen Yao-yuan pointed out that in a democratic country ruled by law it’s the government’s responsibility to safeguard the rights and interests of its people. He also made the following comments: If the government knows something is wrong and does nothing about it, then it is also a form of malfeasance and negligence. He said that the Tai Ji Men Qigong Academy, which has traveled the world spreading love and peace, has been abused by the government for 24 years. Obviously aware that the court decision on the Tai Ji Men case (for the year 1992) was wrong, the government ignored so much evidence, persecuted this organization of martial arts and qigong and forcibly auctioned its land. This is not what a just government should do. This has violated Article 129, Item 1 of the Criminal Law, which is about the crime of dereliction of duty in the event that unlawful expropriation of property is committed with the knowledge that it should not have been expropriated. Since the Tai Ji Men Qigong Academy was established in 1966, it was taxed (as a for-profit cram school) only for 1992. This raises questions about the lack of consistency in the government's handling of matters. Treating the monetary gifts for Tai Ji Men’s Shifu (master) as tuition for a cram school was improper and caused a big trouble as the case had shaken the country to its core, said Judge Wen.

 

Huang Chun-Chieh, a distinguished professor of law at National Chung Cheng University, pointed out that from the perspective of the Constitution, when it comes to the protection of personal freedom, it is obvious that many constitutional provisions have not been abided by in the incident, which makes Taiwan, a country ruled by law in the 21st century, backslide towards a police state in the 18th century. He also made the following comments: According to the Chief Justice's Interpretation No. 443, the personal freedom specified in the Constitution is a reserved matter of the Constitution, only the Constitution can restrict it. As to arresting people, the limitation to public power and legal procedures is specified in Article 8 of the Constitution. On September 19, the police’s arrest of Ms. Huang obviously violated due process of law and seriously violated Article 8 of the Constitution. Failure to notify Ms. Huang and her designated relatives or friends with a written notice was a major flaw in this case. When volunteers sought justice for the Tai Ji Men case, the perseverance of the volunteers was for public benefit and for tax justice for future generations. The volunteers have set a good example, said Professor Huang.

 

Wu Chun-Chih, a lawyer in Eternity Law Firm, mentioned that in accordance with the Police Power Exercise Act, there must be reasonable suspicion before a police officer conducts an interrogation. He also made the following comments: What can a grandma holding a sign at a street corner be reasonably suspected? The so-called active crime is urgent and may cause harm to the body and life, so the criminal must be arrested immediately. But how could the crime of defamation alleged by the police serve as the constituent element of an active crime and warrant an arrest? Does the police’s arbitrary claim of an active crime mean that the entire process of arrest, and even the process of interrogation, may be illegal? 

 

Wei Si-Tsong, an assistant professor of business administration at Fu Jen Catholic University, pointed out that the volunteer’s accusation against Lee Gui-fen, the chief executive officer of the Hsinchu Branch of the Administrative Enforcement Agency, was not unjustified. The Administrative Enforcement Agency’s guidelines for the distribution of bonuses for carrying out the enforcement orders are clearly specified. There really is a bonus for carrying out an enforcement order. “How can this be called an act of defamation when proper comments are made about a matter that is subject to public comment?" asked Assistant Professor Wei. The police, prosecutors, and executive officers have powerful public powers; they should abide by due process of law. They cannot become lawbreakers; otherwise, more people will be harmed unnecessarily. 

 

Religious leaders: If the government is wrong, it must be brave to correct its mistakes. 

 

Master Shi Mingguang, chairman of the Chinese Association of Religious Followers, said that over the past 24 years, people have been saddened by the Tai Ji Men case. He hoped everyone will continue to work hard to make Taiwan a pure land on earth. Regarding the many unjust, wrong, and false cases, he hoped the government and civilians alike would be brave enough to correct their mistakes and encouraged them by sharing a Buddhist saying, "Be mindful of your own mistakes and follow the law of Heaven.”

 

Professor Lin Chun-lin, chairman of the Chinese Orthodox Alliance, pointed out that the culture that respects moral traditions has been the standard of justice since ancient times and is also the lifeblood of the nation. He denounced the excessive use of force and police brutality in the September 19 Incident and said it was a fabricated crime obviously. The government is an organization that should serve the people. He also stated that the laws are enacted to protect the people’s lives and property rights, so the government should not knowingly misinterpret the laws to persecute the people. The fabricated Tai Ji Men case is not just Tai Ji Men’s business, but everyone’s business. If it is not resolved, the democracy, the rule of law, and freedom, which have been established through hard work and perseverance, will be in jeopardy, said Professor Lin.  

 

Chang Tzao-heng, secretary-general of the Chinese Taoist Association, said that when the people have disputes with the government, they can appeal and file administrative lawsuits. He also made the following comments: If after the legal means are used up and justice is still not returned to the people, then the society is definitely not ruled by law. When the people take to the streets to express their opinions, relevant government agencies do not respond to them or contact them, then the society is not democratic or free at all. Sadly, things that would only happen in an authoritarian era have been happening in Taiwan to this day; in our society self-discipline and morality have disappeared gradually. People also lack empathy to contribute their efforts to make society better. This is the most serious problem, said Secretary-general Chang.

 

Being arrested just for holding a protest sign in support of Tai Ji Men?
Experts urge the people to sue the government officials responsible for the September 19 Incident

 

Lawyer Jim Chang, the vice chairman of TW Jury, pointed out that no lawsuit was properly filed against Ms. Huang in the September 19 Incident. It is completely illegal to bring a lawsuit against a crime that has not occurred. It was not legal at all when Lee Gui-fen brought the lawsuit when she didn’t even know who the alleged perpetrator was and didn’t know who might be the offender of the alleged crime in the future. This lawsuit was illegal. As the lawsuit was illegal, it was illegal for the police to arrest a person on the basis of a defamatory complaint. He recommended the people to sue Lee Gui-fen, the executive officer, for a false accusation and said that the following people have violated Ms. Huang’s freedom: the police officers who arrested her, the chief of the police station, and the prosecutor who imposed restriction on Ms. Huang's residence. He urged everyone to work together to help Ms. Huang fight for her legal rights. 

 

Lawyer Huang Di-ying, the chairman of Taiwan Forever Association, pointed out that in the 21st century, the police officers should not have done something like this. He also made the following comments: Defamation is not a felony. Arresting Ms. Huang for defamation obviously violated the principle of proportionality and is not allowed by a modern country ruled by law. This is not the correct way to enforce laws in a modern democratic country, and the officers should be held accountable for their wrongdoing. It was not an act of defamation when Ms. Huang held a sign with some questions on it. The police should not have arrested her. At most, they could confirm her identity and send the information to the prosecutors to let them judge whether to summon Ms. Huang. A just prosecutor would not bring charges against her after reading the sign. How absurd it was to enforce punishment on Ms. Huang after sending her to the district prosecutors office. The prosecutor and the police officers should be held accountable, and the case can be sent to the Control Yuan for an independent investigation. The Control Yuan should impeach officials who have seriously violated the law, neglected their duties and abused their power. In a democracy ruled by law, the police and the prosecutors must be deterred from abusing their power so as to protect human rights and freedom of speech as the people urge the government to move forward, said Attorney Huang.

 

Chen Yi-nan, director of Taiwan Society North, expressed his deep pain after watching the video recording of the September 19 Incident and felt astonished that it was happening in Taiwan now. He urged all the people of Taiwan to rise up and fight for justice! He also made the following comments: People should apply their conscience to fight against evil and should never be suppressed. There was no criminal behavior; how could there be an active crime? Human rights protection in Taiwan must continue to move forward. It was suspected that there is a mastermind behind the deliberate arrest for the purpose of creating a chilling effect. The illegal officials must be investigated and held accountable, said Director Chen. 

 

Associate Professor Tseng Chien-Yuan at National Central University felt incredible about the September 19 Incident, which caused extreme panic on the volunteer and her family members. It is hard to imagine that something that would happen only during the White Terror era in the past has taken place today. The police officers did violate the law and abuse their power. For several consecutive years, the police have ranked first in approval ratings among public servants, showing that the police understand that they must adhere to administrative neutrality on duty. He urged the police to continue to protect their reputation after this incident. The mayor and council members in the Hsinchu district should also express their thoughts about this incident because it has harmed not just Ms. Huang's body and mind, but the people's trust in the police, and the achievements and confidence in Taiwan's democratization over the past few decades. This is a very serious matter, said Associate Professor Tseng.

 

Forcibly auctioning the people’s property based on a wrong court decision
Civil servants would use unjustified means to achieve their goals?

 

Tsai Wei-chieh, the president of the Rotary Club of New Taipei City, New Generations, said that it made people very angry that Tai Ji Men's land was taken over by the Administrative Enforcement Agency in the name of the country. He also made the following comments: When the government takes over a property as a creditor, that is generally for public interest, mostly for the need of public facilities. Only when a person clearly owes taxes or fees, can the Administrative Enforcement Agency allow the government to take over the person’s property. However, Tai Ji Men's land does not belong to this category. Maybe the only "public benefit" is the performance bonus for the Administrative Enforcement Agency and the National Taxation Bureau. Over the past 24 years, the injustices and unfairness experienced by Tai Ji Men are not singular, but are systematic problems. Many officers of the National Taxation Bureau and the Administrative Enforcement Agency are good people, but even good people may lack courage, morality, or aspirations in a bad system and have done many bad things. Most civil servants dare not defy the instructions of their superiors, because that will affect their future, said Tsai.

 

Lin Tsan-du, associate professor of law at Aletheia University, pointed out that on the one hand, the prosecutor handling the Tai Ji Men case said that the monetary gifts for Tai Ji Men’s shifu (master) was tuition for a cram school and should be taxed, but on the other hand, he also claimed that the same money was obtained by fraud and should be confiscated. Associate Professor Lin also made the following comments: Logically speaking, money obtained by fraud will be confiscated and is not taxable. If the money is taxable, then it is not a fraud case. The prosecutor was contradicting himself! The National Taxation Bureau directly imposed taxes on Tai Ji Men without even fact-checking the prosecutor’s claims. Later on, the National Taxation Bureau corrected the taxes for the monetary gifts for 1991, 1993, 1994, 1995 and 1996 to zero, except for the year 1992, demanding that Tai Ji Men should pay taxes for that year. In the three trials, the courts all ruled that Tai Ji Men was not guilty of fraud, tax evasion, or violation of the tax code. Since the monetary gifts were not taxable for the five years, how could it be taxable for only 1992? Then an auction was even forcibly carried out by the government! How could civil servants use illegal means just to achieve their goals?

 

Chou Tai-wei, a partner in Eternity Law Firm, questioned why only the case for 1992 is still not resolved while the cases for the other five years (1991, 1993, 1994, 1995, and 1996) have been resolved. Attorney Chou also made the following comments: The Supreme Administrative Court made a final judgement on the case for 1992 earlier than the other five years. Later on, in making decisions for the other five years, the Supreme Administrative Court did not copy the judgment for 1992. That was a rare improvement for the Supreme Administrative Court. Lawyer Chou believes that the support and hard work outside the court should be one of the major reasons why the judges did not deal with the cases rashly. He thinks that was the result of the people’s hard work.

Will the fabricated Tai Ji Men case become a major stain on Taiwan’s human rights protection?

 

Chang Chia-Lin, a professor of sociology at Aletheia University, questioned whether Taiwan has become a police state. He also made the following comments: The ICCPR and ICESCR have been incorporated into domestic law in Taiwan. How can a country ruled by law disregard the law and still claim that it is a country protecting human rights? The Tai Ji Men case is an unjust and false case. How can the injustice be redressed for only five of the six years. Why? The most terrifying violence in the world is state violence. The police randomly and illegally arrested Ms. Huang because they wanted to intimidate Tai Ji Men and create a chilling effect. The people must unite themselves. In the Sunflower Movement, the protesters were not guilty even though they occupied the Legislative Yuan. However, a volunteer holding a sign without swearing was interrogated for more than 6 hours. It is outrageous! He was afraid that the Tai Ji Men case will become a major stain on the protection of the right to freedom of religion and belief in Taiwan!

 

An observer of the UN/NGO Association of World Citizens (AWC), Tiffany, said that Taiwan has attracted Taiwanese businesses overseas to return to Taiwan for investment and has kept the coronavirus under control, which has made the world take notice of Taiwan. She also made the following comments: The government should cherish the moment when the world sees Taiwan. Never let a few illegal officials destroy Taiwan’s international reputation and don’t let the opportunity slip away. She urged President Tsai Ing-wen, Premier Su Tseng-chang, and Control Yuan President Chen Chu to do the following things: 

1.Please implement human rights protection in Taiwan, punish illegal officials severely, and prevent illegal officials from persecuting the people through state violence if the government wants to keep up with international human rights standards.

2.Enhance administrative efficiency to resolve the fabricated Tai Ji Men case and return justice to the people. 

3.Reform Taiwan's legal and tax systems, save its economy, and give young people a promising future.

 

Dr. Liu Ming-che, hazardous material emergency response consultant and expert of the Fire Department of the Ministry of the Interior, said that in the face of state violence, covering up problems will cause greater danger based on his thirty years of disaster relief experience! He also made the following comments: Recently, the Administrative Enforcement Agency illegally and forcibly auctioned the land of Tai Ji Men. It was revealed by the media that before the auction, officials already requested to split the performance bonus in a written official document. Moreover, the authorities issued untrue press releases to the media to smear Tai Ji Men and the Legal and Tax Reform League. That was exactly the same method used by Prosecutor Hou Kuan-jen against Tai Ji Men back in 1996.

 

Looking back at the fabricated Tai Ji Men case, we know it is indeed a magical mirror reflecting major problems in Taiwan’s legal and tax systems, such as abuse of power and unlawful detention by prosecutors and the police, issuance of unjustified tax bills, illegal auction, and random arrest of a protester. The participants hope that President Tsai Ing-wen, Premier Su Tseng-chang, and Control Yuan President Chen Chu, who are also champions of democracy, can face up to the crisis caused by state violence, free officials from the toxic bureaucratic culture, lead Taiwan to the right path of democracy once again, and keep up with international human rights standards!

 

 

 

 

source: 
Tax & Legal Reform League
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