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Court

Supreme Court of the Republic of China (Taiwan)

National Supreme Courts (Last Resort)

The Supreme Court of the Republic of China is Taiwan's court of last resort in ordinary civil and criminal cases, seated in Taipei. On July 13, 2007, it issued a final, non-appealable acquittal in the Tai Ji Men case, closing a prosecution for fraud and tax evasion that had begun with a raid on December 19, 1996, ruling that gifts given by dizi, or disciples, to their shifu, or master, in the Tai Ji Men qigong academy were genuine gifts under Taiwan's Income Tax Act rather than disguised taxable tuition.

Facts
Founding Year
1896 2
Seat
Taipei 1
Jurisdiction Scope
Taiwan's final court of appeal in ordinary civil and criminal cases; its rulings are not subject to further appeal. 1
Jurisdiction Scope
Jurisdiction Scope (category)
Final Court of Appeal 1
Connections

Decided

Tai Ji Men Case (Taiwan), Landmark Cases
Source Liberty Times Report on the Tai Ji Men Appellate Acquittal

In Legal System

Civil Law, Legal Systems
Source Central Intelligence Agency: Taiwan, The World Factbook (factbook.json archive copy)
In the Other Atlases

Located In

Taipei

Also in Geography Atlas: where this subject is located.

Found In

Taiwan

Also in Geography Atlas: where this subject is found.

Source Bitter Winter Account of the Tai Ji Men Supreme Court Acquittal
Sources
1. Liberty Times Report on the Tai Ji Men Appellate Acquittal
View the Source
2. Supreme Court (Taiwan) (Wikipedia)
  • Lead section
    The Supreme Court (Chinese: 最高法院; pinyin: Zuìgāo Fǎyuàn; Pe̍h-ōe-jī: Chòe-ko Hoat-īⁿ) is the court of last resort for civil and criminal cases in the Republic of China.
  • In Group: Final Appeal Courts, lead paragraph, states the court's place in the hierarchy (final)
    The Supreme Court (Chinese: 最高法院; pinyin: Zuìgāo Fǎyuàn; Pe̍h-ōe-jī: Chòe-ko Hoat-īⁿ) is the court of last resort for civil and criminal cases in the Republic of China.
View the Source
Bitter Winter Account of the Tai Ji Men Supreme Court Acquittal
View the Source
Wikidata: Supreme Court of the Republic of China (Taiwan)
Wikidata Q722785, class allow-list match (w-wdresolver-0926)View the Source
Central Intelligence Agency: Taiwan, The World Factbook (factbook.json archive copy)
Central Intelligence AgencyIn Legal System: Civil Law, Government: Legal system
Quote, In Legal System: Civil Law, Government: Legal system
civil law system
View the Source
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