How Tai Ji Men dizi (disciples) dealt with persecution and tax harassment and emphasized their core values, rooted in the primacy of conscience.
by Jason Cherng*
*A paper presented at the Second World Conference for Religious Dialogue and Cooperation, Strumica, North Macedonia, June 21, 2024.
Table of Contents
Introduction
This study explores how Tai Ji Men, an ancient menpai (similar to a school) of qigong, martial arts, and self-cultivation, has steadfastly adhered to its core values through the power of conscience amidst prolonged politically motivated persecution. Additionally, it examines how this non-religious public welfare organization transcends religious boundaries through its culture of conscience, offering a new model of secularization with profound global impact.
An outline of the Tai Ji Men case
Despite Taiwan lifting martial law in 1987, Tai Ji Men has faced ongoing political persecution since 1996. The first democratically elected government conducted political purges against many religious and spiritual groups under the guise of “religious crackdown.” As mentioned by Professor Introvigne in the previous paper of this session, Tai Ji Men was targeted with criminal and tax persecution for not supporting the ruling party in the 1996 presidential elections.
After over a decade of trials, Tai Ji Men defendants were fully acquitted in 2007 from charges of both fraud and tax evasion. The defendants received state compensation for their earlier wrongful imprisonment, and the Control Yuan also investigated and chastised the violations committed by the prosecutor in this case. However, despite legal vindication, Tai Ji Men continued to face tax-related harassment.
The National Taxation Bureau (NTB) initially imposed taxes based solely on the prosecutor’s indictment, which was later proven false. This blatant disregard for due process included treating disciples’ gifts to the master as tuition fees for an alleged (but non-existent) cram school and thus as taxable income. From 1997, the NTB unlawfully demanded large tax payments and penalties for the years 1991–1996. During the criminal court proceedings, two Deputy Ministers of Finance, Wang Rong-Zhou and Wang De-Shan, stated, “The Tai Ji Men tax case originated from a criminal case; once the criminal case is solved, the tax decision should be revoked.”
Legally, the NTB should have automatically revoked all unlawful tax bills after the 2007 criminal acquittal. Additionally, since 2012, the NTB itself recognized Tai Ji Men as not being a cram school. However, it wasn’t until the Supreme Administrative Court ruled in favor of Tai Ji Men in 2018, clarifying it as a menpai of qigong, martial arts, and self-cultivation and as such not a cram school, that the NTB corrected the tax decisions for five of the six years to zero. However, it refused to correct the 1992 tax bill, based on the technical argument that for this year a court decision had become final, despite all the years having the same facts and evidence. This refusal led to the illegal auction and nationalization of Tai Ji Men’s sacred land in 2020.
We believe that the Tai Ji Men case exemplifies the dangers of political interference on freedom of belief. We are not alone. Former U.S. Ambassador-at-large for religious freedom, Sam Brownback, commented on the Tai Ji Men case by stating, “We believe government’s role is to protect that innate right of a person to select their own course or future for their soul.” Clearly, assisting in redressing the Tai Ji Men case through cross-cultural and interdisciplinary dialogue and cooperation is urgent and necessary, as it is a case of human rights violations through illegal taxation, a dangerous trend for Taiwan and other democracies. We are confident that through global collaboration and a shared commitment to human rights, justice will ultimately prevail in the Tai Ji Men case, despite the current challenges.
In the face of prolonged political persecution, Tai Ji Men has demonstrated remarkable resilience and refused to be intimidated or silenced. Moreover, Tai Ji Men dizi (disciples) continue to travel across five continents, promoting a culture of peace with love and conscience, gaining attention and support from many conscientious international scholars and human rights organizations.
Some scholars point out that one main reason for the unresolved Tai Ji Men case is the tax bonus system, which rewards bureaucrats who enforce tax bills with no real legal basis—a remnant of authoritarianism, that incentivizes some officials to misuse taxes, legalizing collective corruption. This has led Tai Ji Men to undergo countless administrative appeals and petitions that could set a Guinness World Record, all to no avail.
To this day, officials continue to ignore blatant illegalities in official documents, much like those profiting from war never want it to end.
The crucial role of conscience in modern society and in religious transcendence
Let us revisit the crucial role of conscience in human history and culture. The Book of Genesis describes how Adam and Eve disobeyed God’s command, leading to their expulsion from the Garden of Eden. Humanity thus moved from the “Era of Paradise” to the “Era of Conscience,” relying on conscience for moral judgment. However, over time, a linear decline in human morality resulted in the disregard of conscience, as illustrated in stories like Noah’s Ark and the Tower of Babel, where humanity was punished by God. These principles are not found in Christian scriptures only. The Book of the Dead records that ancient Egyptians believed the soul would be judged in the afterlife, with the quality of one’s conscience determining the soul’s fate, including its return to heaven.
These two examples, involving both the beginning and end of life, highlight conscience as the key to religious transcendence, resonating with Dr. Hong’s insight: “Conscience serves as the ultimate judgment of divine law, the sole arbiter between heaven and earth, and the passport to heaven.”
In modern society, the Universal Declaration of Human Rights emphasizes conscience as the cornerstone of morality and freedom in its first article. Former British Prime Minister Winston Churchill famously declared, “The only guide to a man is his conscience.” Similarly, renowned American pastor John MacArthur stated, “The conscience is a built-in warning system that signals us when something we have done is wrong.” These quotes emphasize conscience as the fundamental basis for human behavior.
For years, Dr. Hong has advocated for the concept of a universal conscience— one that transcends religious boundaries and can be sought by everyone. Since 2014, his “Era of Conscience” movement has gained widespread support. Dr. Hong furthered this mission by proposing impactful declarations such as the “Declaration of International Day of Conscience,” the “Declaration of World Prayer Day,” and the “Declaration of World Day of the Power of Hope,” encouraging global participation and practice. Notably, his efforts led the United Nations to designate April 5th as the “International Day of Conscience,” raising global awareness of the importance of a well-developed conscience. On July 25, 2019, during the 73rd session of the United Nations General Assembly, through a draft resolution submitted by the Kingdom of Bahrain, entitled “Promoting the Culture of Peace with Love and Conscience,” the United Nations officially declared April 5th as the International Day of Conscience.
Tai Ji Men’s Social Impact and the Secularization Model
Under Dr. Hong’s careful guidance, Tai Ji Men disciples practice qigong for health and character development with the principle of living in the present moment. They also learn to be vigilant in prayer and reflection, applying these practices broadly in their lives with honesty. These daily practices naturally cultivate three important qualities: self-awareness, conscience guiding actions, and a grateful and joyful attitude. In my case, these qualities have brought a sense of renewal and freshness to my daily life and have led my entire family to continue practicing at Tai Ji Men for over 32 years. These practices have also improved our sleep quality, reduced illness occurrences, and contributed to maintaining a youthful and happy demeanor. They have helped me become a kind grandfather who treats others sincerely, and who eagerly travels to share my experiences and insights.
Among these three qualities, conscience is seen as an internal moral compass, guiding people to distinguish right from wrong, truth from falsehood. This fosters a sense of moral responsibility, urging individuals and even governments to strive for good. Self-awareness, on the other hand, serves as a beacon guiding people back to their spiritual core, illuminating the inner selves, and helping individuals become masters of their minds. Finally, cultivating gratitude and joy empowers individuals to create a positive life. This fosters self-encouragement in adversity, inspires perseverance, and motivates others. These qualities embody a deep understanding and appreciation of life, much like Tai Ji Men, which, despite facing harassment for over two decades, has remained steadfast in its beliefs, promoting world peace and offering a powerful, positive, and proactive life education to the world.
Tai Ji Men’s practices aim to balance faith with daily life. This approach promotes “religious transcendence,” where faith goes beyond traditional rituals to guide everyday actions. It elevates faith, embodying a sublimation of de-secularization while integrating it into various aspects of secular life, including society, politics, and culture. This fosters a positive integration of religious values into the modern world, potentially offering a new model of secularization.
Conclusion
In conclusion, the practice of its core beliefs by Tai Ji Men demonstrates the importance of conscience in human life, while also highlighting the value and impact of religious transcendence. As the world continues to face challenges, the example of Tai Ji Men reminds us that this model of secularization benefits global harmony and understanding, becoming a vital force in promoting cross-cultural dialogue and cooperation.
As the movie “Just Mercy” reminds us, “If we can look at ourselves closely and honestly, I believe we will see that we all need justice, we all need mercy, and perhaps we all need some measure of unmerited grace.” We hope that conscience becomes a shared value among global citizens, acting as a bridge between seemingly disparate forces like politics and religion. We believe that with the collective wisdom and efforts of a humanity guided by conscience, stories like Tai Ji Men’s will continue to inspire the pursuit of truth, goodness, and beauty, promoting lasting world peace and progress.