The founder and former leader of the Honohana Sampogyo foot-reading cult failed to declare some 750 million yen in taxable income for four years until 1999, sources close to the case said Friday.

Tax authorities have apparently ordered Hogen Fukunaga, 55, to pay 400 million yen in income tax and penalties, the sources said.

Of the 750 million yen judged by the authorities as his income, some 700 million yen was from the cult's money that Fukunaga allegedly spent for personal use, including stays at luxury hotels, dining at restaurants and purchases of name-brand products, they said.

The remaining amount was undeclared income from his foot-reading practices on people who consulted with the cult on their illnesses and other troubles, the sources said. Fukunaga is now on trial for fraud; he is denying the charges.

Fukunaga, who was born Teruyoshi Fukunaga, started preaching in 1980, claiming to be the world's final savior following Jesus Christ and Buddha. He based his claim on what he called the "voice of heaven."

He has claimed he can read people's past and future by examining the soles of their feet. He resigned as the leader of Honohana in January. Honohana has said it once had about 30,000 members.