My neighbor recently asked me: “Why did the court find Hsinchu Mayor Ann Kao (高虹安) not guilty of fraudulently claiming assistant fees?”
I said that the appellate court judges held that although Kao did indeed “underpay and overreport” assistants’ salaries, which created a discrepancy of about NT$110,000 in provident funds, she paid more than NT$150,000 out of her own pocket to privately hired assistants.
Moreover, the court characterized assistant fees as essentially a subsidy for legislators to be “flexibly allocated” at their discretion, so it did not constitute corruption. Therefore, I concluded, they ruled that the only offense committed was causing a public official to make false entries in public documents.
Exasperated, my neighbor asked that if the money is for legislators anyway, why not just be open about it all? Why bother falsifying documents with all this underpaying and overreporting?
I was stunned for a moment. His logic got to the very heart of the matter, exposing the central contradiction of the High Court’s position, which acknowledged that Kao broke the law by knowingly inflating reported assistant fees, but still concluded that it did not constitute corruption.
In Article 214 of the Criminal Code, a key element is that the person in question causes a public official to make an entry in a public document which the person “knows to be false,” implying direct criminal intent.
Therefore, by convicting Kao of this offense, the judges acknowledged that she knew her “underpaying but overreporting” to be illegal, and that she sought to fraudulently obtain funds from the Legislative Yuan.
After the High Court’s ruling, which reinterpreted the purpose of assistant fees, the public realized what game was being played. Kao never needed to tiptoe around and risk charges of document falsification by inflating assistant fees; she simply could have “flexibly reallocated” the funds as she pleased — whether it be for salon expenses or double-eyelid tape.
The very same assistant budget system that was originally designed to safeguard public funds has now been redefined by the interpretation of a few individual judges. Its new designation of a “flexibly allocable subsidy” has flipped what would have been a charge for the serious crime of corruption to a minor offense of document falsification — and it is at the cost of public trust in the judiciary.
Yeh Yu-cheng is a secretary at the Pingtung County Public Health Bureau.
Translated by Gilda Knox Streader
In the US’ National Security Strategy (NSS) report released last month, US President Donald Trump offered his interpretation of the Monroe Doctrine. The “Trump Corollary,” presented on page 15, is a distinctly aggressive rebranding of the more than 200-year-old foreign policy position. Beyond reasserting the sovereignty of the western hemisphere against foreign intervention, the document centers on energy and strategic assets, and attempts to redraw the map of the geopolitical landscape more broadly. It is clear that Trump no longer sees the western hemisphere as a peaceful backyard, but rather as the frontier of a new Cold War. In particular,
When it became clear that the world was entering a new era with a radical change in the US’ global stance in US President Donald Trump’s second term, many in Taiwan were concerned about what this meant for the nation’s defense against China. Instability and disruption are dangerous. Chaos introduces unknowns. There was a sense that the Chinese Nationalist Party (KMT) might have a point with its tendency not to trust the US. The world order is certainly changing, but concerns about the implications for Taiwan of this disruption left many blind to how the same forces might also weaken
As the Chinese People’s Liberation Army (PLA) races toward its 2027 modernization goals, most analysts fixate on ship counts, missile ranges and artificial intelligence. Those metrics matter — but they obscure a deeper vulnerability. The true future of the PLA, and by extension Taiwan’s security, might hinge less on hardware than on whether the Chinese Communist Party (CCP) can preserve ideological loyalty inside its own armed forces. Iran’s 1979 revolution demonstrated how even a technologically advanced military can collapse when the social environment surrounding it shifts. That lesson has renewed relevance as fresh unrest shakes Iran today — and it should
As the new year dawns, Taiwan faces a range of external uncertainties that could impact the safety and prosperity of its people and reverberate in its politics. Here are a few key questions that could spill over into Taiwan in the year ahead. WILL THE AI BUBBLE POP? The global AI boom supported Taiwan’s significant economic expansion in 2025. Taiwan’s economy grew over 7 percent and set records for exports, imports, and trade surplus. There is a brewing debate among investors about whether the AI boom will carry forward into 2026. Skeptics warn that AI-led global equity markets are overvalued and overleveraged