Obligator Meng, who is a Chinese citizen married to ROC citizen, successively sold 3 real estates, which the obligator possessed for less than 1 year, at Neihu District and Daan District of Taipei City and failed to pay taxes (commonly known as luxury tax) and file applications according to the Specifically Selected Goods and Services Tax Act in 2013. After being investigated by the National Taxation Bureau of Taipei, Ministry of Finance, the obligator was fined about NT$15,150,000 in additional tax levied and fines. This case was transferred to Taipei Branch, Administrative Enforcement Agency for further enforcement. After investigations by enforcement officers of Taipei Branch, they believed that there was clear evidence that the obligator should be kept in custody and thus applied for custody in December 2021. Although the application was initially denied by Taiwan Taipei District Court, enforcement officers of Taipei Branch persistently filed interlocutory appeals to Taiwan High Court. Taiwan High Court ruled that the original denial should be abandoned and the case will be investigated again by Taiwan Taipei District Court. After trials by Taiwan Taipei District Court on April 27, the obligator was put into custody at court and she was transferred to Taipei Women's Detention Center.

Taipei Branch, Administrative Enforcement Agency stated that Obligator Meng underpaid the aforementioned luxury tax and the National Taxation Bureau of Taipei successively sent tax bills to her in 2014. The obligator failed to pay taxes within the deadline. Hence these cases were transferred to Taipei Branch, Administrative Enforcement Agency for further enforcement. After thoroughly investigating the property flow of the obligator, Taipei Branch Administrative Enforcement Agency found out that after the obligator was notified about her tax underpayment, she withdrew more than NT$10,000,000 from her bank account, thus constituted legal custody evident of “hiding and the disposal properties that should be enforced” and “purposefully not performing obligations that the obligator clearly can perform”. Taipei Branch, Administrative Enforcement Agency demanded the obligator several times to declare her properties and the obligator failed to propose a reasonable repayment plan. Therefore, Taipei Branch, Administrative Enforcement Agency issued an enforcement order demanding the obligator to perform her obligation within the deadline or provide security in November 2021. The order demanded the obligator to pay unpaid tax at site or provide security equivalent to her owing tax in December 2021.

After the obligator arrived at Taipei Branch, Administrative Enforcement Agency, she claimed that the withdrawal of the great amount of money from her account was due to fraud in investing real estate, purchasing the medical and caregiving fares of her mother, spouse and her brother, aiding her adopted child in Mainland China to study, borrowing money to aid Chinese friends and paying other debts, etc. However, her claims were inconsistent and lacked evidence to support them. Even if these claims were true, she violated legal regulations of having to pay unpaid tax in priority. Therefore, enforcement officers believed that the obligator had met the requirements of putting her under custody and applied it to Taiwan Taipei District Court. Although Taiwan Taipei District Court denied the application, enforcement officers of Taipei Branch, Administrative Enforcement Agency immediately filed an interlocutory appeal to Taiwan High Court and the appeal was accepted by the latter. The denial was abandoned and the case was transferred back to Taiwan Taipei District Court for re-investigation. Taiwan Taipei District Court ruled that the obligator should be put under custody yesterday because the obligator failed to propose an evident repayment plan. Taipei Branch, Administrative Enforcement Agency then transferred the obligator to Taipei Women's Detention Center for custody.

Taipei Branch, Administrative Enforcement Agency reminds that citizens should proactively handle the obligation of paying unpaid taxes when they are aware of such incidents. Citizens should not hide or dispose their properties when they are aware of such notice, or else the Administrative Enforcement Agency may apply for arrest or custody of them. Violators not only may be deprived of their personal freedom, but still have to fulfill their obligation of paying unpaid taxes. This is really an unwise action to take.