The 19th article of the Constitution states that the people have the obligation to pay taxes according to law. Inrecent years, in order to keep the equity in taxation and avoid tax evasion, the tax authorities would adopt the principle of ”substantive taxation” for the special cases. According to the Tax Collection Act and the principle of ”substantivetaxation,” the tax authorities shall bear the burden of proof in ascertaining the person in charge and responsible for theclinic, but not the people. In accordance with the provisions of the Income Tax Act, the income of the clinic physician isdifferent from that of the physician who works in the hospital; the former is classified into the income from professionalpractice, and the latter is the income from salaries and wages. However, when the clinic physician is not the actualoperator, that is to say, the registered accountable physician (competence-rented employee) is not the actual operator(competence-renting employer), and the latter has employed the former to set up a competence-renting private clinic toimplement medical business, who is the taxpayer? Herein, we analyze three verdicts from Taiwan Administrative Courtand indicate the unreasonable.