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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

Source Liberty Times Report on the Tai Ji Men Appellate Acquittal
In the Other Atlases
Sources
1. Liberty Times Report on the Tai Ji Men Appellate Acquittal
2. Supreme Court (Taiwan) (Wikipedia)
Bitter Winter Account of the Tai Ji Men Supreme Court Acquittal
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