Taijimen disciples once went to protest in front of the Miaoli Office of the Hsinchu Branch of the Administration and Executive Office on Fuqian Road, Miaoli City.

(file photo)

[Reporter Wen Yude/Taipei Report] Hsinchu Branch of the Administration Executive Office will implement Tai Chi Gate in 2020. A total of 50 pieces of land under the name of Hong Shihe in Tongluo Township, Miaoli, will be determined by the National Taxation Bureau of the Central District of the Ministry of Finance and the National Taxation Bureau of Taipei according to the ratio of creditor's rights. Under the joint responsibility, the Hsinchu Branch Office then gave the rights transfer certificate to the two government units, which was considered illegal by Hong Shihe and filed an administrative lawsuit. The Taipei High Administrative Court claimed that Hong Shihe had no reason to sue, and the judgment was lost.

Appealable.

The judgment pointed out that the National Taxation Bureau of the Central District and the National Taxation Bureau of Taipei, on the grounds that Hongshihe owed the comprehensive income tax and fines from 1992 to 1995, the business tax and fines from 1997, and the profit-seeking enterprise income tax from 1994 to 1996, respectively, from 2007 to 2007. From August 2010 to October 2010, Hong Shihe was transferred to the Taipei branch for execution.

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From October 2010 to December 2014, the Taipei Branch entrusted the Hsinchu Branch to implement 52 parcels of land in Hongshi and Tongluo Township.

The Hsinchu Branch Office held the first auction on July 31, 2020. Since there was no valid bid form at the time of bid opening, the Hsinchu Branch Office rescheduled the second auction on August 21 of the same year. In this auction, 50 lots of land were sponsored by the Central District National Taxation Bureau, Taipei The IRS will share the debt in proportion to the debt.

On September 7, 2020, the Hsinchu Branch Office handed over the rights transfer certificate to the Central District National Taxation Bureau and the Taipei National Taxation Bureau. However, Hong Shihe believed that the Hsinchu Branch Office performed illegally and filed an administrative lawsuit.

Bei Gaoxing believes that the execution name of this case has been determined by the judgment of the Supreme Administrative Court, while Hong Shihe claims that there is no problem of tax arrears, it is an unjust case, illegal execution, etc., and it is a substantive dispute over the 1992 comprehensive income tax and fines.

As for Hong Shihe's claim that the comprehensive income tax and fines for 1991, 1993 and 1996 have been corrected to zero, and that the Central District State Taxation Bureau violated the principle of estoppel, the Constitution of our country and the two international human rights covenants, etc. Bei Gaoxing pointed out that this is not true The Hsinchu Branch Office can review and judge.

Bei Gaoxing also pointed out that the auction procedure of the Hsinchu Branch Office has ended on September 7, 2020, and because the transfer of rights has been issued, resulting in the transfer of ownership, it is no longer possible to file a revocation lawsuit or payment lawsuit with the Hsinchu Branch Office.

Bei Gaoxing finally emphasized that the auction announcement is not an administrative punishment, and it is not illegal. After the Hsinchu branch office handles the creditor's rights, it issues a transfer of rights letter, which is not inconsistent with the law; Therefore, substantive disputes such as the order of payment of various claims and the amount of distribution, etc., should not be tried in this case, and Hongshihe was sentenced to lose the lawsuit.