Land Tax Act Article 55-1
If a foundation defined by the Foundations Act that receives land as a gift in accordance with Article 28-1 falls under any of the following circumstances, in addition to making up for the land value increment tax payable, it will also be fined up to twice the amount of the land value increment tax payable:1. Failure to use the land according to the purpose of donation.2. Violation of the established objectives of the foundation.3. Failure to allocate all land revenues to the foundation.4. Discovery by the tax authorities or verified reports that the donor has obtained benefits from the donated land in any manner.
中文原文 土地稅法第55-1條
依第二十八條之一受贈土地之財團法人，有下列情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍以下之罰鍰：
一、未按捐贈目的使用土地者。
二、違反各該事業設立宗旨者。
三、土地收益未全部用於各該事業者。
四、經稽徵機關查獲或經人舉發查明捐贈人有以任何方式取得所捐贈土地之利益者。
一、未按捐贈目的使用土地者。
二、違反各該事業設立宗旨者。
三、土地收益未全部用於各該事業者。
四、經稽徵機關查獲或經人舉發查明捐贈人有以任何方式取得所捐贈土地之利益者。