What is the Validity of a Marriage for Tax Evasion?

Question from 小孟, What is the Validity of a Marriage for Tax Evasion?

Answer from AI:

1. Validity of the Marriage Between 甲 and 乙

In general, a marriage entered into for the purpose of evading taxes may be considered invalid or voidable under certain jurisdictions. The validity of such a marriage can be challenged in court. Here are some key points to consider:

• Intent and Fraud: If the marriage was entered into with the intent to defraud the government, it may be considered voidable. Courts often look at the intent of the parties at the time of the marriage.
• Legal Requirements: The marriage must meet all legal requirements, including proper registration and the presence of witnesses. In this case, 甲 and 乙 did register their marriage and had witnesses 丙 and 丁.
• Case Law: Courts have invalidated marriages that were entered into for fraudulent purposes, such as tax evasion. For example, in some jurisdictions, marriages of convenience for immigration purposes have been annulled.

Given the complexity of this issue, it is advisable to consult with a legal professional to determine the specific validity of the marriage in your jurisdiction.

2. Who Are 乙’s Heirs and Are There Issues with Reserved Portions?

The heirs of 乙, according to general inheritance laws, typically include:

1. Spouse: 甲, as the surviving spouse, is an heir.
2. Children: 乙’s daughter 辛 is also an heir.
3. Parents: 乙’s parents 椿 and 萱 are heirs if they are still alive.
4. Siblings: 乙’s brothers 己 and 庚 may also be considered heirs if there are no other closer relatives.

In this case, the specific heirs of 乙 are:

• 甲 (spouse)
• 辛 (daughter)
• 椿 (father)
• 萱 (mother)
• 己 and 庚 (brothers)

Regarding the reserved portions (特留分), these are portions of the estate that certain heirs are entitled to by law, regardless of the will. If the will of 乙 infringes upon these reserved portions, the affected heirs may have a claim. For example, if the will leaves everything to 辛, but the reserved portions for 甲, 椿, and 萱 are not respected, they may have a legal claim.

3. Who Should Bear the Costs of 乙’s Medical and Funeral Expenses?

The costs incurred due to 乙’s accident and subsequent death include:

• Medical expenses (including health insurance): 100,000 units
• Special nursing care: 50,000 units
• Funeral expenses: 200,000 units

These costs should generally be borne by the party responsible for the accident, in this case, 戊. The following individuals may have claims against 戊 for these expenses:

• 甲: Can claim for funeral expenses and any other costs she personally incurred.
• 己 and 庚: As siblings, they may have a claim for funeral expenses if they contributed to these costs.
• 辛: Can claim for any costs related to her father’s death, including medical and funeral expenses.
• 椿 and 萱: As parents, they can claim for funeral expenses and any other costs they incurred.

It is advisable for the family members to consult with a legal professional to ensure they file the appropriate claims and receive the compensation they are entitled to.

For more detailed information, you can refer to the [Civil Code](https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?pcode=B0000001) and other relevant legal resources.

**Note:** This information is intended to provide a general understanding of the legal issues involved. For personalized legal advice, please consult with a qualified attorney.