Enforcement Rules of Consumer Protection Act Article 40

The term “trader has a serious illegal act that breach the provisions of this act” as referred in Paragraph 1, Article 53 of the Act shall mean trader’s conduct in violation of the provisions of the Act concerning consumer protection which indeed causes injuries or may endanger to the lives, bodies, health or properties of consumers.
中文原文 消費者保護法施行細則第40條
本法第五十三條第一項所稱企業經營者重大違反本法有關保護消費者規定之行為,指企業經營者違反本法有關保護消費者規定之行為,確有損害消費者生命、身體、健康或財產,或確有損害之虞者。

English translation for reference only; the Chinese text prevails. Not legal advice.