保險法第六四條告知義務解除權行使與除斥期間九十九年度台上字第七四二號判決

"Tax is legally"" and logically created by the statute solely to finance the state in discharging the duty to protect and realize the fundamental human rights of the people. So, the taxation is, as a whole, the basic means to distribute this necessary tax burden equitably and fairly among people who are the primary beneficiary of the state activities. ......"