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(Issue date: 2009/09/09)Current status of the Tao-tsun Sun case handled by the Administrative Enforcement Agency

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  • Last updated:2019-07-18
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Due to failing to file his company’s Profit-seeking Enterprise Income Tax and his personal Individual Income Tax and Gift Tax, former legal representative of Tai-Ho Investment Co. Ltd., Tao-tsun Sun, is sent to compulsory execution. In regards to the Profit-seeking Enterprise Income Tax of Tai-Ho Investment Co. Ltd., the total amount was NTD 734,983,169. After execution, the paid amount was NTD 755,931,592 (execution compulsory fees and interest included) and thus the case was closed. In regards to the Individual Income Tax case, the total amount was NTD 107,655,444. After execution, a total of NTD 105,136,523 was paid. After a change of tax amount, NTD 3030,994 was dissolved and thus the case was closed. Totally, a total amount of NTD 861,068,115 was paid off. In regards to the Individual Income Tax and Gift Tax, the execution was carried out by the Taipei Branch and the Shihlin Branch of the Administrative Enforcement Agency (AEA) of the Ministry of Justice (MOJ). The total amount owed was NTD 323,451,724, the amount dissolved was NTD 9,064,416, and the current amount pending is NTD 314,387,308 (interest to be added). In regards to Tao-tsun Sun’s outstanding debts of Individual Income Tax and Gift Tax, the AEA has urged him into actions. Within the period of March 2007 to February 2008, a total of 12 payments of NTD 250,000 each were made to the Taipei Branch and 3 payments of NTD 500,000 each were made to the Shilin Branch of the AEA. Starting from June 2008, further payments failed to be made. Hence, the Taipei Branch and the Shilin Branch have proactively started to investigate into the obligor’s assets. At the same time, since Tao-tsun Sun has other outstanding private debts, his income and debt obligations were all seized by the Taipei District Court of Taiwan. Currently, his outstanding tax amount has already been transferred to the Taipei District Court for consolidation from the Taipei and the Shilin Branch of the AEA. Apart from the above, the two properties on Yang Ming Mt. owned by the obligor are currently being held for auction by the Shilin District Court. This case has also been sent to the Court from the Shilin AEA for consolidation. After being informed by the Shilin Branch of the AEA, Tao-tsun Sun stated on the 19th, August, 2009, “Currently, my monthly income accounts for NTD 170,000 plus, of which 1/3 is held by the court. The rest will be paid off on a monthly basis and a specific reimbursement plan before the 30th of September,” etc. Also, he arrived at the Taipei Branch of the AEA on 26th, August, 2009 to report his asset status, “My current monthly income is about NTD 180,000 to NTD 190,000. In regards to monthly spending, further detailed information can be provided later,” etc. In regards to the media reports stating that Tao-tsun Sun is “chick hunting” added to the fact that he resides in a mansion, takes his newly-wed wife luxury goods shopping and leads an extravagant lifestyle, the Agency has immediately demanded the Taipei Branch and the Shilin Branch of the AEA to proactively investigate into Sun’s assets. If Sun is proved to be hiding his assets or purposely avoiding fulfilling his obligations, actions should be taken according to the Administrative Execution Act § 17 and a custody pledge shall be made to the Court. Whether the pledge for custody is approved or not shall be decided by the Court. If the Court adjudicates to approve the pledge, the AEA shall act accordingly.

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