Global Voices on the 14th Anniversary of Tai Ji Men's Acquittal - Part III
Unjustified Tai Ji Men Case, Transitional Justice Failure
Tzelung Chen, the representative of the founders of the Legal and Tax Reform League & Chairman of Taiwan Association for Financial Criminal Law Study
Chen Tze-Lung, president of Taiwan Society for the Study of Financial and Criminal Law applauded the 2007 verdict in the criminal case, but stated that it was only partial justice, since the culprits in the Tai Ji Men case have not been punished. This, Chen noted, shows Taiwan’s limits in the pursuit of transitional justice, i.eThe form of justice that offers relief to citizens targeted by past injustices after a transition to genuine democracy has been completed.The Tai Ji Men case stems from political purge, and it should be resolved politically in accordance with international human rights standards. Due to the awakening of the people (including the legal profession), international attention, and the friendship made by Tai Ji Men to 101 countries across the world for love and peace exchanges, I believe the Tai Ji Men case can be rectified. At the same time, the culprit has been exposed and the truth has been revealed, and the crime has been exposed, and their behavior can no longer be justified.
Tsai Meng-Yen, the Adjunct Assistant Professor of the Department of public finance and tax administration of National Taipei University of Business
Tsai Meng-Yen, the Adjunct Assistant Professor of the Department of public finance and tax administration of National Taipei University of Business, said since 5 of the 6 taxable years have been corrected to zero, it is questionable that the remaining year hides behind res judicata. If it is taxable then should be taxed and if it is not taxable then they should all not be taxed. The actions should be the same. The findings across the years should be the same. The government should see if there is mistake, if so, then it should be relied on res judicata. They should use res judicata when it is in favor of the government and avoid it when it is in favor of the people.
Fan Wenqing, associate professor of law at Soochow University.
It is reasonable that the NTB collects legal taxes, but taxes collected beyond the legally permitted scope are robberies, and improper profits should be returned, said Fan Wenqing, associate professor of law at Soochow University. Article 117 and 128 of the Administrative Procedure Act are inherited from German law. In Germany, the tax authorities can still revoke the taxation penalty because the importance of the justice of the case is more important than the judgement of the court. Therefore, if a tax sanction is determined by the court, Articles 117 and 128 of the Administrative Procedure Act may also be applied. If the judgement of the court is to be respected, is the acquittal and tax-free verdict in the Tai Ji Men criminal case respected?
Tzuhsiang Chen, an attorney
Tzuhsiang Chen, an attorney of Chengchuan International Law Firm (誠銓國際法律所)said that when the Tai Ji Men case was rehabilitated, it was the beginning of another disaster. All cases should be treated equally, but in the Taijimen case, from the billing and taxation to the follow-up execution, there has been continuous creation of unprecedented exceptions and practices which raises reasonable doubt to suspect that executing officers did so on the purpose of their performance evaluation. He saw that the Taijimen case had not been over yet, but the Administrative Enforcement Agency had already started to discuss how to divide up the monetary bonus. This is really unbelievable! The agency had already assumed that they would end the case by any means. It’s like shooting the dart first then drawing the target to make it look like it is right on the target. Is this really a mature country ruled by laws?
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