The first part of the transcript of a successful Taiwanese program, where the Tai Ji Men case and the recent unjust Taichung High Administrative Court decision were discussed in depth.

by Bitter Winter

Article 1 of 5

An article already published in Bitter Winter on October 8th, 2024.

Poster for the September 8 program “Public Trial by All.”
Poster for the September 8 program “Public Trial by All.”

“Public Trial by All” is a successful non-partisan Taiwanese program available on YouTube that focuses on legal and tax issues. On September 8, the program discussed, not for the first time, the Tai Ji Men case, disclosing several details even those who have followed the case through “Bitter Winter” and the specialized website Taijimencase.org may not yet know. “Bitter Winter” has thus decided to publish in a serialized form the full transcript of the program.

Host’s Opening: A public trial for everyone, the people are the boss. Welcome to “Public Trial by All.” Public Trial by All” is a program focused on law and tax reform, without any political affiliation. It reveals the dark side of Taiwan’s legal and tax system that you may not know about. With true reform and conscience, we aim to save Taiwan and give a voice to the people, reclaiming fairness and justice. The program is currently broadcast live online every Sunday at 4 PM. We invite everyone to subscribe, watch, like, and share.
Recently, the political sphere has been turbulent, sparking public discussions on the chaos in Taiwan’s judiciary and media. People are beginning to seriously examine whether Taiwan truly upholds democracy and the rule of law, despite being hailed as the “beacon of democracy in Asia.” In today’s episode of “Public Trial by All,” we will delve into the issues of Taiwan’s legal and tax systems through real, ongoing human rights violations. First, let me introduce our first guest for today: the volunteer defense lawyer for the Tai Ji Men case, attorney Tsai Fu-Chiang.

Host Samantha introducing the program.
Host Samantha introducing the program.

Tsai Fu-Chiang: Hello, host. Hello, everyone.

Host: Our second guest is Ms. Zhong, a former auditor from the National Taxation Bureau.

Ms. Zhong: Hello, host. Hello to all the friends online, and good afternoon to everyone.

Host: Next, we have Helen, a Tai Ji Men dizi [disciple].

Helen: Hello, host. Hello to all the viewers online.

The full video of the program.

Host: Thank you to our three guests today, and to all our friends watching online. We are all working together for Taiwan’s democracy and rule of law. Through multiple discussions of the Tai Ji Men fabricated legal case, “Public Trial by All” has repeatedly exposed the remnants of authoritarianism in Taiwan’s judicial and tax systems. Since 1997, Tai Ji Men has been facing illegal tax bills that were invalid from the start and has exhausted all administrative remedies. Tai Ji Men has won multiple administrative appeals, including the Supreme Administrative Court’s Judgment No. 422 of 2018, which clearly ruled that Tai Ji Men is a Qigong and martial arts menpai [similar to a “school”], not a cram school. The court also pointed out that the ruling for the year 1992 [imposing on Tai Ji Men a tax bill for that year] did not consider new facts and evidence, and therefore revoked the 2015 High Administrative Court’s Judgment No. 228, sending the case back for retrial. Just a month ago, on August 2nd, the Taichung High Administrative Court issued Judgment No. 122 of 2022. At that time, many people, including dizi and the public, hoped that the judiciary would serve as the last line of defense for justice, truly restoring fairness to the people.
However, as Massimo Introvigne, the director of the Center for Studies on New Religions in Italy and editor-in-chief of the magazine “Bitter Winter,” has said, “Decisions of courts of law can both prevent and generate violence. The fathers of the Greek tragedy already knew it, as does—unfortunately—Tai Ji Men.”
After the Taichung Administrative Court’s ruling on the Tai Ji Men case on August 2nd, did we witness the judiciary preventing violence, or did we see the judiciary once again becoming a tool of state violence? First, we would like to invite Tai Ji Men dizi Helen, who was present on August 2nd, to share her feelings about being there on that day. Helen, please tell us about your feelings.

Helen reporting her experience in Taichung.
Helen reporting her experience in Taichung.

Helen: On August 2nd, when I went to the Taichung High Administrative Court to hear the ruling, the judge spoke for less than thirty seconds before it was over. He didn’t even read the judgment but just said, “A press release will be issued later for the public to read.” What I felt at that moment was the arrogance of power. After traveling for several hours and being in the courtroom, all we heard was 30 seconds from the judge, and then we were told to go home and read the judgment in a press release.
The Tai Ji Men case has long been resolved by declaring Tai Ji Men innocent and not guilty of tax evasion. It’s the state that illegally seized Tai Ji Men’s sacred place of practice. If a country cannot protect its people and allows corrupt officials to bully citizens and violate human rights, seize private property, and then rewards these illegal officials with promotions and bonuses, how can we claim to be a nation of democracy, rule of law, and human rights? Taiwan’s democracy… is like a gilded exterior with a rotten core; it appears democratic but actually has many issues.
The administrative court should be part of the state-established administrative remedy system designed to protect human rights and safeguard people’s interests. However, this remedy system now feels like a form of torture. If a person receives a tax bill she disputes and wants to appeal, she used to have to pay half of the amount, but now it’s changed to paying one-third of the tax amount or providing a guarantee. Otherwise, she faces immediate enforcement. But if it’s an incorrect, illegal, or unreasonable tax bill, or if the person cannot afford to pay or provide a guarantee, she is directly subjected to state-enforced actions. If taxpayers are wronged or need to appeal or discuss the issue with the state, who will help them? This system is problematic. It fails to provide any real assistance to the people and instead causes even greater suffering. After going through the appeal process, you end up being unable to pursue the appeal.
Once the case reaches the administrative court, it becomes a losing court for the people. What does that mean? The success rate for the people is only 6%. Out of 100 lawsuits, 94 are lost by the people, leaving only 6 chances out of 100 to win. And even when you win, it’s not truly a win; it just traps you in an endless cycle. Then it’s back to the process again and again, and each time you lose, even if you lose only once, it means a complete loss. This is even more terrifying than being on the brink of death. How can such an administrative court provide relief for the people?
This remedy system is akin to being subjected to death by a thousand cuts; it’s a terrifying form of torture for the people. When people have grievances, they need the state’s remedy system to assist them. As a democratic and rule-of-law country, where the people are the priority, it is essential to have a remedy system that truly helps the people. However, this system does not alleviate the people’s suffering; instead, it adds to their misery, making their pain unbearable and their suffering overwhelming.
The purpose of the state’s appeal process and the function of the administrative court is to correct errors by public authority. Mistakes by public authority are inevitable, and these systems are meant to help rectify such errors and restore justice to the people. Instead of becoming a shield for corrupt officials who abuse their power, allowing them to continue their illegal activities, grow in power, and receive rewards, these systems should ensure that justice is served, and public authority is held accountable.
What is the clear fact? Tai Ji Men is innocent and have no taxes to pay. The state must grant Tai Ji Men its innocence and justice. This is something that everyone, from the President down to the common citizens, must abide by. The illegal tax bills should have been immediately revoked. The state should also return Tai Ji Men’s sacred place of practice [seized, unsuccessfully auctioned off, and nationalized in 2020 based on the 1992 tax bill] and restore the reputation of Tai Ji Men and its disciples. Thank you.