{"id":2456,"date":"2020-08-19T00:35:01","date_gmt":"2020-08-18T16:35:01","guid":{"rendered":"http:\/\/www.worldcitizens.org.tw\/awctw\/?p=2456"},"modified":"2020-08-21T17:36:26","modified_gmt":"2020-08-21T09:36:26","slug":"international-forum-in-support-of-world-humanitarian-day-2020-domestic-and-international-academics-and-experts-explore-humanitarian-spirit-through-the-fabricated-tai-ji-men-tax-case","status":"publish","type":"post","link":"https:\/\/www.worldcitizens.org.tw\/awctw\/international-forum-in-support-of-world-humanitarian-day-2020-domestic-and-international-academics-and-experts-explore-humanitarian-spirit-through-the-fabricated-tai-ji-men-tax-case\/","title":{"rendered":"International Forum in Support of World Humanitarian Day 2020 Domestic and International Academics and Experts Explore Humanitarian Spirit Through the Fabricated Tai Ji Men Tax Case"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">As the third international review of Taiwan\u2019s implementation of the ICCPR and ICESCR is going to take place soon, an international forum in support of World Humanitarian Day 2020 was held at the International Conference Room at <\/span><span style=\"font-weight: 400;\">Institute of Applied Mechanics of National Taiwan University on August 19, 2020. The event was co-organized by 23 organizations, including the Association of World Citizens, the Association of World Citizens in Taiwan, Tai Ji Men Qigong Academy, and Taiwan Association for Financial Criminal Law Study. Scholars and experts at home and from abroad shared their views under the theme of \u201c<\/span><span style=\"font-weight: 400;\">Exploring Humanitarian Spirit Through the Fabricated Tai Ji Men Tax Case,\u201d which is a case that has recently drawn much global attention. The event was covered by many media outlets in Taiwan and around the world.\u00a0\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>Implementing conscience-driven governance to ensure respect for human rights and realize the core values of humanitarianism<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u201cThe United Nations General Assembly has designated 19 August as \u2018World Humanitarian Day\u2019 to pay tribute to aid workers in humanitarian service in difficult and often dangerous conditions,\u201d said Rene Wadlow, president of the Association of World Citizens, one of the event co-organizers, adding that \u201cTo prevent and alleviate human suffering, to protect life and health and to ensure respect for the human person&#8211;these are the core values of humanitarian international law.\u201d\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dr. Hong, Tao-Tze, <\/span><i><span style=\"font-weight: 400;\">Zhang-men-ren<\/span><\/i><span style=\"font-weight: 400;\"> (grandmaster) of Tai Ji Men, stated that \u201cNatural disasters and man-made calamities wreak havoc on people\u2019s lives, especially the COVID-19 outbreak this year and the recent blast in Beirut. The dauntless courage and unselfish kindness of the frontline medical workers and rescuers risking their lives to save people is highly admirable.\u201d\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">He also pointed out that \u201cWorld Humanitarian Day is the day to observe the spirit of perseverance and dedication and the principles of kindness, fairness, neutrality and independence.<\/span><span style=\"font-weight: 400;\"> It reveals the value of humanity<\/span><span style=\"font-weight: 400;\"> and focuses on the caring and mutual support among the human race. And all humanitarian acts are from the innate conscience and love in our hearts.\u201d He continued by saying, \u201cWars and natural disasters have caused death tolls and displaced people. However, rigid, authoritarian and bureaucratic tax regime and malfunctioning remedy system in modern democracy can trigger a silent and relentless war with more devastating impacts on fundamental human rights, value of democracy and rule of law, which are at the core of a country. Unjust legal and tax regime can lead to unrestorable disasters and even a national crisis.\u201d He expressed his gratitude to the participants for their support of the ongoing fight for justice by saying, \u201cYou have tirelessly contributed with your expertise and practical experiences to help the people and our nation. You speak up with voices of justice to awaken public conscience. You advocate governance of state power with conscience. And you call for prevailing justice, equality and human rights. This is the humanitarian spirit at work.\u201d\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>Documentary of the Tai Ji Men Case<\/b><\/p>\n<p><b>A Factual Record of<\/b><b>\u00a0 the \u201cFebruary 28 Incident in Taiwan\u2019s Taxation\u201d<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The forum featured a documentary of the Tai Ji Men Case, which is called the \u201cFebruary 28 Incident in Taiwan\u2019s Taxation,\u201d where Tai Ji Men<\/span><i><span style=\"font-weight: 400;\"> shifu<\/span><\/i><span style=\"font-weight: 400;\"> (master) and <\/span><i><span style=\"font-weight: 400;\">dizi <\/span><\/i><span style=\"font-weight: 400;\">(similar to students)<\/span> <span style=\"font-weight: 400;\">have been persecuted for 24 years. Surprisingly, the abuses are still ongoing. Since its founding 54 years ago, Tai Ji Men Qigong Academy has never had any tax issue, except for the six years (1991-1996) listed in former prosecutor Hou Kuan-Ren\u2019s untrue indictment. He fabricated the Tai Ji Men criminal case, which was a case of injustice and a political purge. Without actual investigation, the National Taxation Bureau, based on the false claims in the indictment, treated Tai Ji Men as a cram school and issued unjustified tax bills for those six years. In 2007, the Supreme Court, the third instance court, found Tai Ji Men not guilty of any of the charges and there was no tax evasion and no violation of tax codes. So far, the taxation bureau has corrected the taxes for the red envelopes to zero for 1991, 1993, 1994, 1995, and 1996. However, the unjustified tax bills for 1992 still remain.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At the public hearing held by the Legislative Yuan in 2010, the then Deputy Finance Minister Chang Sheng-ford and General-director of the National Taxation Bureau of the Central Area Hsiao Shu-Chun promised on the spot to revoke the compulsory enforcement for 1992 and resolve the Tai Ji Men tax case within two months. The Supreme Administrative Court in it decision in 2018 stated that Tai Ji Men is a menpai (similar to school) of qigong, martial arts, and self-cultivation and that its final judgment on <\/span><i><span style=\"font-weight: 400;\">Zhang-men-ren\u2019s<\/span><\/i><span style=\"font-weight: 400;\"> comprehensive income taxes for 1992 failed to consider the criminal court decision and the results of the open survey. (7401 respondents to the survey all stated the red envelopes from Tai Ji Men <\/span><i><span style=\"font-weight: 400;\">dizi<\/span><\/i><span style=\"font-weight: 400;\"> to their <\/span><i><span style=\"font-weight: 400;\">shifu<\/span><\/i><span style=\"font-weight: 400;\"> were gifts.) The National Taxation Bureau also admitted that Tai Ji Men is not a cram school. These have proved that the final judgment for 1992 was wrong and the tax dispositions for 1992 were unlawful. The National Taxation Bureau should revoke the illegal tax bills and auctions against Tai Ji Men pursuant to Article 40 of the Tax Collection Act. However, to this day, the unlawful tax bills have not been revoked and the Administrative Enforcement Agency even auctioned and will continue to auction Tai Ji Men\u2019s property. Tsai Fu-Chiang, a volunteer attorney for Tai Ji Men, said, \u201cThis is like a case of injustice where the government clearly knows that a person is wrongfully convicted. Instead of rectifying the injustice, the government proceeds and executes the innocent person!\u201d\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>International scholars studying the Tai Ji Men case found that it resembles a case of religious persecution<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u201cIn the present day, religious harassment is more likely to take place in the form of illicit and unfair court cases. And so tax laws, zoning laws, being able to have occupancy of a building, these are the kinds of instances where religious minorities find themselves persecuted today,\u201d said Dr. Holly Folk, associate professor at Western Washington University, adding, \u201cAnd so for a case concerning the religious status of a group like Tai Ji Men as it pertains to tax law in Taiwan, I have a lot of sympathy.\u201d \u201cIn other words, the tax evasion question, the tax status question, these are the kinds of things that are used to put the entire legitimacy of the religion into full view. And to undermine the status of a community, to say it\u2019s not a real organization, to present groups as criminal,\u201d she further explained. \u201cI see the case with Tai Ji Men in a way that\u2019s very, very isomorphic to other religious communities that face harassment.\u201d\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dr. Pier Marco Ferraresi, <\/span><span style=\"font-weight: 400;\">a professor in the Department of Economics <\/span><span style=\"font-weight: 400;\">at the University of Turin, stated that Taiwan\u2019s tax system is \u201cnot a transparent one, apparently, which is bad news for the economy as a whole.\u201d \u201cThe revenue service revealed itself on that occasion as an instrument of the executive power to carry out the persecution against a legitimate spiritual movement.\u00a0That also happened with other more invasive means such as preventive arrest or preventive freezing of the movement and its leaders\u2019 assets,\u201d said Dr. Ferraresi. \u201cBut if you (Tai Ji Men) accept to pay an unjust bill, that may be easily viewed as a consequence of some kind of fault. And you shouldn\u2019t admit fault on your side. I strongly encourage you to fight against these persecutions,\u201d he added.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>European experts think there is a lack of a fair appeal system in<\/b><\/p>\n<p><b>Taiwan\u2019s democracy\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">The power of the state, the ability to protect and defend individuals and groups, especially most feeble among them. And in this case, it turns out that the state did just the contrary. In the Tai Ji Men case, the power has been used, the power of the state has been used to discriminate against individuals and a group,\u201d said Marco Respinti, Italian professional journalist, <\/span><span style=\"font-weight: 400;\">editor-in-chief of International Family News, adding that <\/span><span style=\"font-weight: 400;\">\u201cInconsistent application of law is a violation of the process of law. Discriminatory treatment against Tai Ji Men is a violation of the process of law. As anyone can see, Tai Ji Men suffered injustice. What does this mean? It means that taxpayers\u2019 rights are not well protected within the system, and that the system itself, systematically, turns against taxpayers.\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thierry Valle, <\/span><span style=\"font-weight: 400;\">director\u00a0of the France NGO &#8211; Coordination des Associations &amp; Particuliers pour la Libert\u00e9 de Conscience <\/span><span style=\"font-weight: 400;\">(<\/span><span style=\"font-weight: 400;\">Coordination of Associations &amp; Individuals for the Freedom of Conscience), stated that <\/span><span style=\"font-weight: 400;\">\u201cL&#8217;affaire Tai Ji Men a r\u00e9v\u00e9l\u00e9 les failles fondamentales de l&#8217;\u00e9tat de droit et la fa\u00e7on dont le pouvoir de l&#8217;\u00c9tat a \u00e9t\u00e9 d\u00e9tourn\u00e9 ou m\u00eame abus\u00e9. L&#8217;esprit de la loi est de restaurer la justice et de r\u00e9gler les diff\u00e9rends dans la soci\u00e9t\u00e9. Cependant, dans le cas du Tai Ji Men, le pouvoir de l&#8217;\u00c9tat a \u00e9t\u00e9 utilis\u00e9 pour discriminer les Tai Ji Men. La justice a \u00e9t\u00e9 rendue \u00e0 Tai Ji Men devant le tribunal p\u00e9nal. Mais le bureau des imp\u00f4ts continue de hanter les hommes de Tai Ji avec des demandes fiscales invalides.\u201d (<\/span><span style=\"font-weight: 400;\">The Tai Ji Men case exposed fundamental flaws in the rule of law and how state power has been hijacked or even abused. The spirit of the law is to restore justice and settle disputes in society. However, in the case of Tai Ji Men, state power was used to discriminate against Tai Ji Men. Justice was served on Tai Ji Men in the criminal court. But the tax office continues to haunt Tai Ji Men with invalid tax claims.)\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">He also pointed out, \u201c<\/span><span style=\"font-weight: 400;\">Tai Je Men souffre violations des droits de l&#8217;homme depuis plus de 24 ans. Bien que Taiwan soit consid\u00e9r\u00e9 comme un pays d\u00e9mocratique, un syst\u00e8me d\u2019appel \u00e9quitable n\u2019est pas encore en place pour prot\u00e9ger les droits de l\u2019homme des civils.\u201d (<\/span><span style=\"font-weight: 400;\">Tai Ji Men has suffered human rights violations for over 24 years. Although Taiwan is considered a democratic country, a fair appeals system is not yet in place to protect the human rights of civilians.)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">He urged Taiwan to take immediate action to resolve the case by saying, \u201c<\/span><span style=\"font-weight: 400;\">Taiwan, et vous personnellement, avez gagn\u00e9 la sympathie de nombreux pays et organisations dans le monde pour votre d\u00e9fense des droits d\u00e9mocratiques en Asie de l&#8217;Est et la gestion transparente et efficace de la crise du COVID-19. Il est grand temps que cette vieille situation soit r\u00e9solue, en garantissant aux membres de Tai Ji Men leurs droits humains et leur libert\u00e9 de religion.\u201d (<\/span><span style=\"font-weight: 400;\">Taiwan, you have won the sympathy of many countries and organizations around the world for your defense of democratic rights in East Asia and the transparent and effective management of the COVID-19 crisis. It is high time that this old situation was resolved, by guaranteeing the members of Tai Ji Men their human rights and freedom of religion.)<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>Experts and scholars examine the health of Taiwan\u2019s legal and tax systems before the third review of its implementation of the ICCPR and ICESCR<\/b><\/p>\n<p><span style=\"font-weight: 400;\">There were five sessions in the forum, moderated by Cheng Chung-mo, a former justice and the vice-president of the Judicial Yuan; Ching-Chin Wu, associate professor of law at <\/span><span style=\"font-weight: 400;\">Aletheia University and co-founder of Tax and Legal Reform League; Wen Yao-Yuan, a former judge, division head, and trial spokesperson of Taiwan High Court; Attorney Chang Chen-Hsing at Chiu-Shi-Li-Ding Law Firm; and Professor Lian Fu-Long at <\/span><span style=\"font-weight: 400;\">Osnabr\u00fcck University, Germany, respectively. These domestic and international academics and experts examined the health of Taiwan\u2019s legal and tax systems and pinpointed the areas needing improvement before the third review of Taiwan\u2019s implementation of the ICCPR and ICESCR.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-2457\" src=\"http:\/\/www.worldcitizens.org.tw\/awctw\/wp-content\/uploads\/2020\/08\/42E9605F-D202-4F1C-A9E5-379CA46E585C-372x500.jpg\" alt=\"\" width=\"372\" height=\"500\" srcset=\"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-content\/uploads\/2020\/08\/42E9605F-D202-4F1C-A9E5-379CA46E585C-372x500.jpg 372w, https:\/\/www.worldcitizens.org.tw\/awctw\/wp-content\/uploads\/2020\/08\/42E9605F-D202-4F1C-A9E5-379CA46E585C-762x1024.jpg 762w, https:\/\/www.worldcitizens.org.tw\/awctw\/wp-content\/uploads\/2020\/08\/42E9605F-D202-4F1C-A9E5-379CA46E585C-1144x1536.jpg 1144w, https:\/\/www.worldcitizens.org.tw\/awctw\/wp-content\/uploads\/2020\/08\/42E9605F-D202-4F1C-A9E5-379CA46E585C-1525x2048.jpg 1525w, https:\/\/www.worldcitizens.org.tw\/awctw\/wp-content\/uploads\/2020\/08\/42E9605F-D202-4F1C-A9E5-379CA46E585C.jpg 1647w\" sizes=\"(max-width: 372px) 100vw, 372px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As the third international rev &hellip; <\/p>\n","protected":false},"author":6,"featured_media":2423,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[570],"tags":[772,774,776],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/posts\/2456"}],"collection":[{"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/comments?post=2456"}],"version-history":[{"count":2,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/posts\/2456\/revisions"}],"predecessor-version":[{"id":2459,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/posts\/2456\/revisions\/2459"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/media\/2423"}],"wp:attachment":[{"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/media?parent=2456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/categories?post=2456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/tags?post=2456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}