People First Party leader James Soong Chu-yu has been ordered to pay NT$2.82 million ($702,000) in back taxes and fines after a court found he deposited US$480,000 into his son's US bank account, Taiwanese media reports said yesterday. The Supreme Administrative Court said the US$480,000 was unused funds from Mr Soong's campaigns in 1995 and 1997 for Taiwan provincial governor, and that the money was his personal property. 'Because Soong put his personal property into his son's accounts in the US, it should be treated as a gift, and therefore Mr Soong needs to pay gift taxes and a fine,' the Taipei Times reported, citing the ruling. The court said Mr Soong asked his mother-in-law to send US$150,000 to his son in the US in 1995, and then asked a friend surnamed Lee to deposit US$330,000 in his son's account in 1997. Mr Soong told the court he had often paid visits to foreign countries while serving as Taiwan provincial governor from 1995 to 1998. He travelled using his own money, which he sent to his son, Soong Chen-yuan, in the US.