An 80-year-old man surnamed Xu has 800 million assets, but owes more than 10 million yuan in taxes. As a result, the life insurance contract was terminated, and the termination fee of 3.77 million yuan was forcibly seized. He was dissatisfied with the lawsuit and lost both the first and second trials.

(Photo by reporter Yang Guowen)

[Reporter Yang Guowen/Taipei Report] The net assets of an 80-year-old man surnamed Xu are as high as 800 million yuan, but he owes more than 11 million yuan in income taxes. He was dissatisfied with the seizure and filed a lawsuit of "request to confirm the existence of the insurance contract", arguing that he and his family relied on the protection of the life insurance contract, and the compulsory seizure was illegal. However, the Taipei District Court ruled that Xu Weng lost the case. He refused to accept the appeal and was rejected by the High Court. , may appeal.

Xu Weng’s family’s annual income is as high as 20 million yuan. He claims that in May 2013, he took out life insurance with an insurance amount of NT$6.325 million and paid a premium of 5.5 million yuan in a single payment. However, in 2016, the National Taxation Bureau Over the years, he was transferred to the Taoyuan Branch of the Administrative Enforcement Agency for enforcement on the grounds that he owed more than 11 million yuan in comprehensive income tax. In August 2017, the Administrative Enforcement Agency issued a seizure order, prohibiting him from collecting various money claims after the fulfillment of the conditions of the insurance contract or for other purposes. punishment.

Later, the life insurance company terminated the insurance contract, and handed over the termination fee of more than 3.77 million yuan calculated to the actual termination date to the National Taxation Bureau for collection.

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Xu said that he was 80 years old, and his family relied on the protection of the insurance contract. If it were terminated, it would be unfair and violated the principle of proportionality. He asked the court to confirm the existence of the legal relationship of the insurance contract.

The Taipei District Court pointed out that although life insurance takes the life of the insured as the subject matter of insurance and the insured event as the element of insurance payment, the insurance payment is purely monetary payment, not a contract involving status, and its nature is different from that of general property contracts. Differently, insurance contract rights are not status rights.

According to the North Court, according to the principle of freedom of contract, the position of the proposer in the contract, if agreed by the proposer and the insurer, and meets the requirements stipulated in the Insurance Law, the third party can assume the position of the proposer in the insurance contract. Commonly, Xu Weng claimed that there was no reason, and he was sentenced to lose the lawsuit.

Xu Weng refused to accept it and appealed.

The High Court held that Weng Xu’s family had an average income of 20 million yuan and net assets of 800 million yuan. Although he had retired, he was still able to maintain his basic life. Even though the insurance contract was terminated, it had little impact on his basic life. It was legally terminated by the Administrative Executive Department on behalf of Xu Nan, and the life insurance company did not terminate the contract illegally, so the judgment was still rejected.