TaiJiMen Case Timeline | Action Alliance to Redress 1219

Timeline	Outline	Event in Detail
2019 to date	Application procedures for filing the 1992 tax return restarted; Supreme Administrative Court proceeding's underway.	The Supreme Administrative Court determined that Tai Ji Men is an organization of qigong, martial arts, and self-cultivation under Judgment No. 422 of 2018. It also pointed out that the fact the nature of income as gift determined in 2007 by the criminal court was not considered in the ruling for 1992, and the 7401 declarations obtained from the public investigation of the NTB all proved that the Red Envelopes were gifts, and the updated fact and evidence acknowledged by the NTB of the Central Area that Tai Ji Men is not a cram school, all of which can prove that the determination for 1992 taxation disposition and the judgment were illegal and wrong. In accordance with Article 117 and 128 of the Administrative Procedural Law, the NTB shall directly revoke the taxation dispositions, or restart the procedures to correct the dispositions.
2019-12-01	National Taxation Bureau of Taipei corrected the tax disposition, adjusting the fines of income tax and other related items of 1996 to zero.	Based on the judgments of the Supreme Administrative Court and the provisions of the Taxpayer Rights Protection Act, the NTB of Taipei changed the taxation disposition ex officio after a rigorous review. There's no taxation issue regarding the gifts from dizi to Zhang-men-ren.
2019-11-22	A settlement reached: National Taxation Bureau of the Central Area corrected the tax disposition, correcting the fines of income tax and other related items of 1991, and 1993-1995 to zero.	Based on the judgments of the Supreme Administrative Court and the provisions of the Taxpayer Rights Protection Act, the NTB of the Central Area changed the taxation disposition ex officio after a rigorous review, and corrected the fines of income tax and other related items of 1991, and 1993-1995 to zero. There's no taxation issue regarding the gifts from dizi to Zhang-men-ren.
2019-09-10	Taichung High Administrative Court ordered a settlement.	The trial judge of the Taichung High Administrative Court clearly stated that his judgment shall be bound by the Supreme Administrative Court Judgment No. 422. He advised that both parties settled the case according to the law, given the fact that the case has been in trial for 23 years, that People have been suffering from the prolonged litigation, and that the procedures had been costly.
2018-07-26	Supreme Administrative Court ruled in favor of Tai Ji Men.	The Supreme Administrative Court ruled that Tai Ji Men won the case and determined that TJM is an organizaion of qigong, martial arts, and self-cultivation with the evidence of all 7401 survey forms declairing the Red Envelopes as gifts, then returned the case to Taichung High Administrative Court for re-investigation.
2017-04-07	Appealed to Supreme Administrative Court.	Appealed to the Supreme Administrative Court.
2017-03-09	Taichung High Administrative Court violated the law to proceed.	The Taichung High Administrative Court failed to evade in accordance with the law, ignored the facts and evidence, and determined against the law.
2015-07-09	Supreme Administrative Court ruled in favor of Tai Ji Men.	The Supreme Administrative Court upheld the determination of the Taipei High Administrative Court and again rejected the appeal of the NTB of Taipei.
2015-03-24	Taipei High Administrative Court ruled in favor of Tai Ji Men.	The Taipei High Administrative Court determined that the NTB of Taipei had not investigated the attributes and characteristics of Tai Ji Men and so violated the Evidence and Logic Principles, and again ruled to revoke the illegal taxation.
2013-11-27	National Taxation Bureau of the Central Area acknowledged the fact that Tai Ji Men is not a cram school, and yet issued the tax bill again.	The NTB of the Central Area also acknowledged that Tai Ji Men is not a cram school according to the result of the re-investigation, yet still ignored the evidence of the surveyed results, and decided the Red Envelopes were half tuition and half gifts and continued to impose taxes illegally.
2013-11-08	Legislators petitioned to investigate and revoke the tax bill.	The 33 Legislators jointly signed the petition requesting the Ministry of Finance to revoke the illegal dispositions in accordance with the resolution made at the inter-ministerial meeting of the Executive Yuan on December 9, 2011, and so as to implement the protection of basic rights of the people guaranteed by the Constitution.
2012-08-03	National Taxation Bureau of Taipei acknowledged the fact that Tai Ji Men is not a cram school, and yet issued the tax bill again.	The NTB of Taipei acknowledged the fact that Tai Ji Men is not a cram school, yet violated the Principle of Good Faith, did not abide by the decisions made at the Meeting, ignored the evidence of the surveyed results, and decided the Red Envelopes were half tuition and half gifts. The NTB continued to illegally impose taxes upon TJM, which is the violation of the law, the Constitution, and the two Convenants.
2012-02-19	Result of public surveys proved all Red Envelopes were gifts in nature.	The results of the 7,401 surveys showed that 100% of the Red Envelopes were gifts, not a single one claimed that it was tuition, which was the same as the determination made earlier by the criminal court.
2011-12-16	National Taxation Bureau of Taipei agreed to the final decision made at the inter-ministerial meeting.	The NTB of Taipei convened the 2074th Review Committee meeting for deliberation and agreed to the conclusions of the Executive Yuan's inter-ministerial meeting. The announcement was posted in the afternoon on the NTB website and its own office bulletin board and stayed open for 2 months, and was also published in domestic and foreign newspapers on December 19.
2011-12-09	Executive Yuan held an inter-ministerial meeting.	The Executive Yuan held an inter-ministerial meeting and decided that the false information in the criminal indictment should no longer be used for taxation, and that the NTB will announce to the public and keep the announcement window open for 2 months that an investigation will be conducted to verify the nature of the Red Envelopes, and that the TJM case will be closed if the result of the investigation confimed the nature of the Red Envelopes is gift.
2010-06-17	Ministry of Finance promised to resolve the case within two months.	The Ministry of Finance and the NTB agreed to the on-site resolution at the Legislative Yuan's public hearing, promising to withdraw the compulsory enforcement for the 1992 fiscal year, and resolve the Tai Ji Men tax case within 2 months.
2009-09-02	Control Yuan indicated seven points for rectification of the Taxation Bureau.	The Control Yuan determined that the NTB had 7 major violations of the law: failed to fulfill its duties for factual investigation and accessment; failed to actively investigate the nature of income ex officio; failed to record precisely the result of the Surveys; negleted to verify the evidence both in favor and in disadvantage of the defendent.
2009-08-06	Supreme Administrative Court ruled in favor of Tai Ji Men.	Supreme Administrative Court rejected the appeal from the NTB of Taipei.
2008-2009	Ruled monetary compensation from the Nation.	All innocent defendants received national compensation due to illegal detentions by Hou Kuan-Ren.
2007-07-13	The Third Instance of Criminal Court ruled: not guilty.	The Third Instance of the High Criminal Court ruled not guilty and no tax evasion.
2005-12-13	The Second Instance of Criminal Court ruled: not guilty.	The Second Instance of the High Criminal Court ruled not guilty and no tax evasion; the Red Envelopes are gifts in nature and are tax-free income; the uniforms purchased collectively by the dizi are handled by some dizi on behalf of others and are not for-profit sales, and are undoubtly without any taxation issues.
2005-09-02	Taipei High Administrative Court canceled the tax bills.	Taipei High Administrative Court determined to revoke the illegal tax bills issued by the NTB of Taipei.
2005-05-25	Taichung High Administrative Court canceled the tax bills.	Taichung High Administrative Court determined to revoke the illegal tax bills issued by the NTB of the Central Area.
2004-11-17	National Taxation Bureau of Taipei acknowledged the fact that Tai Ji Men is not a cram school.	In the trial of Taipei High Administrative Court, the agent of the NTB of Taipei Liu Li-Xia said: "Tai Ji Men is not a cram school, which we (NTB) do not disagree."
2003-09-25	The First Instance of Criminal Court ruled: not guilty.	The First Instance of Taipei District Court determined all related defendents not guilty.
2002-03-04	Control Yuan pointed out Hou Kuan-Ren's eight major violations of the law and demanded Ministry of Justice for Hou's accountability and disipline.	The Control Yuan pointed out Hou Kuan-Ren's eight major violations of the law, requesting the Ministry of Justice for Hou's accountability and disipline. The Control Yuan also determined that there was a contradiction between the indictment and the evidence, and it was a violation of the law of evidence to prosecute TJM based on the false indictment. A false indictment cannot be the base for either prosecution nor taxation.
2000-12-21	Ministry of Education proved that Tai Ji Men is not a cram school for the third time.	In the public hearing of the Legislative Yuan, the representative of the Ministry of Education pointed out: "Tai Ji Men is indeed not a cram school."
2000-03-07	National Taxation Bureau of Taipei admitted again in the official document that they did not conduct any investigation.	In the document to the Investigation Office of Taipei, the NTB of Taipei indicated, "the determined content, nature, and amount originally approved by this Bureau are based on the information and calculations reported by your office", which proved again that the NTB of Taipei determined to impose compulsory tax bills without conducting any investigation by law.
1999-12-24	Ministry of Education proved that Tai Ji Men is not a cram school for the second time.	Per the Doc No. 88157969 of the Ministry of Education: Tai Ji Men Qigong Academy is not a cram school.
1999-09-09	Forced closure and dissolution order revoked.	The Ministry of the Interior and respective County and City Governments revoked all illegal dissolution orders.
1999-09-01	82 Legistrators jointly petitioned to revoke the tax bill.	82 Legislators of the 2002 Member Group jointly signed the petition demanding the NTB to revoke the illegal tax bills due to their violations of due legal process.
1998-03-27	National Taxation Bureau of Taipei admitted in the official document that they did not conduct any investigation.	Per the Doc No. 87122414 to the NTB of the Central Area, the NTB of Taipei indicated that the investigation of TJM tax case was under the Investigation Bureau's jurisdiction instead of the NTB's, which confirmed that the NTBs in both Districts imposed compulsory tax bills without conducting any investigation by law.
1998-2002	The Petitions and Appeals Committee demanded the Taxation Bureau to investigate the nature of Red Envelopes for 5 times.	The Petitions and Appeals Committee of the Ministry of Finance revoked the original dispositions five times, and ordered the NTB to re-investigate the nature of the Red Envelopes. Tai Ji Men dizi submitted tens of thousands of certificates proving the Red Envelopes were all gifts, among which only 10 of them were identified as gifts by the NTB.
1997-10-29	Ministry of Education proved that Tai Ji Men is not a cram school.	Per the Doc No. 860115257 of the Ministry of Education: Tai Ji Men Qigong Academy is not a cram school.
Oct.-Dec., 1997	Taxation Bureau treated Tai Ji Men as cram school and illegally issued tax bills without any investigation.	The NTB neither waited for the court ruling for the nature of the income, nor conducted any investigation by itself. They immediately determined that TJM is a cram school and started to issue tax bills and imposed heavy fines upon TJM, which was all based on the illegal and false information in the indictment.
April 25 - June 18, 1997	Hou Kuan-Ren exceeded his authority and ordered the County and City governments to cut off water, power, and force dissolution.	Hou exceeded his authority and sent official memos to the County and City governments for dissolving TJM. Hou even directly ordered the City of Taipei and the Publics Work Bureau of New Taipei City to cut off TJM facility's water and power, and enforce the dissolution order.
1997-04-15	Prosecution started.	Hou fabricated the crime of fraud and tax evasion against Tai Ji Men. Hou fabricated the amount of money involved in the indictment and asked the court to forfeit the fraudulent proceeds, and at the same time asked the NTB to levy tax and impose heavy fines for the cram school tuitions and business profit.
1997-04-09	Taxation Bureau staff were summoned to accomplice perjury.	The Tax Officer Shi Yue-Sheng, who had never conducted any factual investigation about Tai Ji Men, was subpoenad by Hou to accomplice perjury. Shi falsely accused Tai Ji Men as a cram school and suspicious of tax evasion. Hou then directly quoted Shi's unproven words in the indictment and used it as the only evidence against Zhang-men-ren of violating the Tax Collection Act and tax evasion for prosecution. Hou never granted the Zhang-men-ren couple the opportunity to explain for themselves.
1996-12-25	Publicly lure dizi to form a self-help committee.	Only 6 days after the searches, Hou blantly lure the public by the media to form a self-help committee. He attemped to create the illusion of a big group of victims by suggesting the public to sign up to join the committee ASAP in order to protect their own rights. He later used the list of the committee to accuse Tai Ji Men.
1996-12-19	Prosecutor Hou Kuan-Ren of Taipei District Prosecutor's Office proceeded to search Tai Ji Men academies.	Prosecutor Hou Kuan-Ren of Taipei District Prosecutor's Office proceeded to spread out and search branches of Tai Ji Men Qigong Academy. His action was merely based on false accusations.
1996-11-01	Both Kaohsiung and Hsinchu District Prosecutor's Offices decided to close the case due to lack of legal evidence.	Both Kaohsiung and Hsinchu District Prosecutor's Offices received false accusations at the same time, but then decided to close the case due to lack of illegal evidence.