72 Mr. Kamiyama in relation to Mr. Kamiyama's inability to speak English and the general incompetence of the Government appointed translator. The Government, however, consistently utilized the various problems posed by Mr. Kamiyama's inability to speak English in order to develop a broad conspiracy charge, and used the substantive counts against Mr. Kamiyama as a conduit for the introduction of highly prejudicial and irrelevant evidence supporting its theory that Reverend Moon was a businessman, not a religious leader, and that the Unification Church was not in fact a genuine religious institution. The case against Mr. Kamiyama, accordingly, supports the conclusion that the proceedings in this action went substantially beyond a simple, narrowly focused tax prosecution. 4. The Government Convicted Reverend Moon on the Novel Theory That "If It Is Moon's Money and He Used All of It For the Church That Doesn't Make It Not His Money." At the conclusion of the trial, in response to Reverend Moon's post-trial motions, the Trial Judge made the following comments: I received 50, perhaps a 100, letters from What troubles me is that they all start on the 73 or not the bank accounts at the Chase Manhattan More recently, during the hearing on Reverend Moon's motion for a reduction in sentence, the Judge reiterated that: These funds and this stock, however, were clearly Unfortunately, these statements ignore the fact that The presentation of the Government's case on this issue, is best described by the following remarks of the Government attorney in his summation to the jury: Mr. Stillman said, look at how the money is It However, as is probably obvious to all of The ownership can be determined from other 74 And you can see that in your own daily lives. fact that Moon uses the money for HSA (Holy Spirit ... his. (Emphasis added.) The most vivid example of the expansive nature of the Government's theory of taxability concerned a $250,000 contribution to the Korean Cultural and Freedom Foundation for the benefit of the "Little Angels of Korea Cultural Center," which was made from funds in the Chase Manhattan Bank accounts which the Government contended "belonged" to Reverend Moon. The following excerpt from the Government's own exhibit describes this organization: 1. The Little Angels of Korea Little Angels of Korea is a children's folk ballet company created as a cultural program of the Foundation in 1965. During the fiscal year 1974, the Little Angels Company performed in 78 cities in the United States and 23 countries in Europe and Asia. 2. Children's Relief Fund extended The Children's Relief Fund was initiated to 75 information exists in villages of Southeast Asia. The villages of special need contain large numbers refugees, living in primitive conditions, and subject to diseases of hemorrhagic fever, milaria, typhoid, plague, cholera and acute dysentary, which cause a high death rate among children. During the month of May 1974, a total of 4,220 people (2,443 children and 1,777 parents) were examined and treated in 23 villages. 3. Radio of Free Asia Since its inception in 1966, Radio of Free Asia has been committed to serve people of Asia as a bridge between themselves and the United States and the Western World. In 1970 Radio of Free Asia began a series of programs to inform the people of North Vietnam of American and world opinion in respect of the treatment of release of American prisoners of war in Southeast Asia. During the fiscal year 1974, the Foundation has contributed to provide educational scholarships and grants to a number of worthy students here in America and in Korea for their pursuit of their studies in the field of the arts. (GX. 2702-2706.) In its attempt to convince the Court that the contribution to the Little Angels from the Chase funds represented a personal expenditure on the part of Reverend Moon, the Government attorney stated: Now I agree with Mr. Stillman that the Little Angels may be a delightful cultural event and may bring a lot of pleasure to a lot of people and if Reverend Moon wants to spend his money helping the Little Angels that's fine if that's what he wants to do with it. If I want to give my money to the synagogue that's my personal business. But that 76 doesn't mean that the money that I'm giving isn't my money. (TR. 5517-5518.) In his summation to the jury Mr. Flumenbaum again stated his premise that Reverend Moon's involvement with the Little Angels was the result of his personal/business interest in the Foundation: We We don't quarrel with the purpose of the loan. . . Reverend Moon in his love of this program wants to stand as full-fledged guarantor. (TR. 6456.) This characterization was directly contrary to the testimony of Mr. Pak, a close associate of Reverend Moon who testified on direct examination: Q: Will you tell the jury the relationship between the Little Angels School and the Unification Church? A: Legally they are separate organizations. Mr. Pak had testified earlier that the "construction of the school was under Reverend Moon's total spiritual guidance and cooperation based on a worldwide effort." (TR. 26/ On cross examination the Government again tried to establish that the Foundation was a business organization (Footnote Continued) |