勇敢吹哨卻遭免職 #後來怎麼了？公務員戴立紳的進擊｜公視P# 新聞實驗室
https://youtu.be/Kx5av0xV52o

你還記得嗎？當年曾被媒體形容為「史上最衰 #吹哨人」的戴立紳，曾在新竹縣家畜疾病防治所擔任技士，期間長官不斷要求他作假帳、公費私用，不願同流合污的戴立紳，轉而向廉政署自首揭弊。

最後法官雖判處戴立紳免刑，新竹縣政府卻在2016年時因這起貪汙案，予以記兩大過「免職」處分。勇敢出來吹哨卻落得這般下場，時隔五年，戴立紳 #後來怎麼了？

「我相信國家會還我一個公道，我不是要當英雄，但是我也不要當烈士啊！」戴立紳的人生因一紙免職令陷入停擺，於是他四處奔走陳情，呼籲各界推動《#揭弊者保護法》，也在司改會的協助下申請釋憲，替自己爭取公道。事隔五年，後來的他過得怎麼樣呢？《揭弊者保護法》的立法進度又走到哪一步呢？

更多內容，詳見官網：https://newslab.pts.org.tw/video/138

*影片拍攝時間為實施全國第三級疫情警戒前，採訪團隊皆有做好防疫措施*

#incomeTAX #保险业务员

Insurance agent是其中一个LHDN偏爱挑选来审计的行业。原因是LHDN常可从insurance agent税务审计中收取额外的税收和罚款。

在这里，本茶想与大家分享为什么您会被LHDN选中税务审计？

1. 随机选择 （randomly select）

并不是每次的税务审计都有着特别的原因。为了审核纳税人是否有正确得申报个人收入，LHDN会随机选择来经行税务审计。

2. 面子书（Facebook）

面子书的崛起导致现在许多的insurance agent都在面子书里公布本身的成就和业绩。有些insurance agent甚至会在面子书里分享个人财富。他们会在面子书发一些他们的新车照片，旅游照片和最新动态。当LHDN发现insurance agent申报的个人收入与他们所呈现的财富不符合，就会选择他们税务审计。

3. Data Collection from Insurance Agency

LHDN会要求Insurance Agency提供所有的Form CP58。从中，LHDN会筛选/对比insurance agent的报税表格。举个例子，如果一位insurance agent，他的Form CP58总收入是RM500,000, 可是他所申报的所得税只有RM5,000。那么，很大的可能他会被选中税务审计。

4. 税务审计（tax audit of sub-agent）

当sub-agent被筛选进行税务审计，LHDN可能会要求sub-agent提供insurance agent的资料，并且进行调查。如发现insurance agent申报的所得税不符合，LHDN就会发出信函给insurance agent。

5. 通风报信 (whistleblowing)

往往通风报信者都是熟人或与您有着亲密的关系。他可能是妒忌你的同行或是邻居。她也可能是你的前妻 / 前女友。他们通常都是了解你的人。当一段关系变质后，他们可能会产生报复心态，进而向LHDN通风报信。

Throw back Thursday to Taiwanese people are world famous for whistleblowing infringements to other people. I get more infringements than speeding tickets... 🤯
台灣檢舉達人非常出名, 閒閒沒事做喜歡檢舉, 我收到的比超速罰單還多... 😤
#toyota
#phloclub
#verusengineering
#scion
#automotivephotography
#subarubrz
#stancenation
#sportscar
#86lifestyle
#jdmdaily
#rawdriving
#86
#Whiteline
#gripactivated
#huaweip30pro
#throwbackthursday
#yunlin
#雲林景點
#西螺景點
#stonewall

#jaysbabyfood #storytime #lgbtinkorea
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- References -
- Ahn, P. (2009). Harisu: South Korean cosmetic media and the paradox of transgendered neoliberal embodiment. Discourse, 31(3), 248-272.

- Arora, S., Singhai, M., & Patel, R. (2011). Gender & Education determinants of individualism — Collectivism: A study of future managers. Indian Journal of Industrial Relations, 47(2), 321-328.

- Berry, C. (2001). Asian values, family values: Film video, and lesbian and gay identities. In Sullivan, G., & Jackson P. (Ed.), Gay and lesbian Asia: Culture, identity, community. (pp. 211-232). Binghamton, NY: Harrington Park Press.

- Bong, Y. D. (2008). The gay rights movement in democratizing Korea. Korean Studies, 32(1), 86-103.

- Cho, J. P. (2009). The wedding banquet revisited: "Contract marriages" between Korean gays and lesbians. Anthropological Quarterly, 82(2), 401-422.

- Choi, J. S. (2014). Korean culture orientation: Daily-life and religious culture volume. Sonamoo Publishing.

- Jang, H. S. (n.d.). Resource center of young women service review (늘푸른 사업 리뷰). Retrieved from http://www.seoul.go.kr/info/organ/center/1318_new/info/review/1253299_13874.html

- Kim, H. Y., & Cho, J. P. (2011). The Korean gay and lesbian movement 1993-2008: from "identity" and "community" to "human rights". South Korean Social Movements: From Democracy to Civil Society, 206-223.

- Kim, Y., & Hahn, S. (2006). Homosexuality in ancient and modern Korea. Culture, Health & Sexuality, 8(1), 59-65.

- Kwak. L. G. (2012, April 25). Who murdered a 19-year old LGBT teen (누가 열아홉살 동성애자를 죽였나). Oh My News. Retrieved from http://www.ohmynews.com/nws_web/view/at_pg.aspx? CNTN_CD=A0001724998

- Lee, J. E. (2006). Beyond pain and protection: Politics of identity and iban girls in Korea. In Khor, D., & Kamano, S. (Ed.), Lesbians in east Asia: Diversity, identities, and resistance. (pp. 49-67). Binghamton, NY: Harrington Park Press.

- Novak, K. (2015). The problem with being gay in South Korea. Retrieved from http://edition.cnn.com/2015/10/18/asia/south-korea-being-gay/

- Park, H., Blenkinsopp, J., Oktem, M., & Omurgonulsen, U. (2008). Cultural orientation and attitudes toward different forms of whistleblowing: A comparison of South Korea, Turkey, and the U.K. Journal of Business Ethics, 82(4), 929-939.

- Seo, D. J. (2001). Mapping the vicissitudes of homosexual identities in South Korea. Journal of Homosexuality, 40, 65-79.

- Song, J. (2014). Living on your own: Single women, rental housing, and post-revolutionary affect in contemporary South Korea. SUNY Press.

- Do Koreans Support LGBTQ+? (Ft. Seoul Queer Parade) | ASIAN BOSS https://youtu.be/p_vsIEs72p8

- Koreans React To K-pop Singer Coming Out As Bisexual [Street Interview] | ASIAN BOSS https://www.youtube.com/watch?v=BKL9VrqLJZE

- Is South Korea's LGBT+ community being scapegoated for COVID-19 spread? https://www.dw.com/en/is-south-koreas-lgbt-community-being-scapegoated-for-covid-19-spread/a-53423958

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