Not necessarily. I don't know the tax code in Taiwan at all. In the US, he might have received the $3 million, paid income tax on it, and then gifted it to each employee, who would not have to pay tax on it. Or he could have asked the Board of Directors to not pay him the money at all, in which case he would not pay taxes on it, but each recipient would have to count it as income for tax purposes.
There is no reason he would have actually taken the $3m, then redistributed it. Sure, you can make that assumption but it is the least likely event happening possible.
The story doesn't necessarily reflect reality. It is always safe to assume what you know is probably true rather than trust an author who's job is to write quick and get hits on their site.
Like I said, it is extremely unlikely he put the money in his bank account, then sent it to employees.
