Enforcement Rules of the Implementation Act of Substitute Services Article 14

Draftees of general substitute service involved in crime, as mentioned in Article 52 or 53 of the Act, shall be referred by the service unit to the judicial authority for prosecution, and the requisition agency shall be notified; those involved in crime set forth in Article 54 of the Act shall be referred by the competent authority to the judicial authority for prosecution, and the requisition agency or the municipal or county (city) government shall be notified; those involved in crime set forth in Paragraph 1, Article 55-1 of the Act shall be referred by the municipal or county (city) government to the judicial authority for prosecution, and the competent authority shall be notified.Draftees of R&D or industry training substitute service involved in crime set forth in Article 52 of the Act shall be reported to the judicial authority by the hiring unit, and the competent authority shall be notified.Draftees of the first-phase R&D or industry training substitute service involved in crime set forth in Article 53 of the Act shall be referred by the competent authority to the judicial authority for prosecution.
中文原文 替代役實施條例施行細則第14條
一般替代役役男涉及本條例第五十二條或第五十三條之刑事責任者,應由服勤單位移請司法機關究辦,並副知需用機關;涉及本條例第五十四條之刑事責任者,應由主管機關移請司法機關究辦,並副知需用機關或直轄市、縣(市)政府;涉及本條例第五十五條之一第一項之刑事責任者,應由直轄市、縣(市)政府移請司法機關究辦,並副知主管機關。
研發或產業訓儲替代役役男涉及本條例第五十二條之刑事責任者,應由用人單位向司法機關告發,並副知主管機關。
第一階段研發或產業訓儲替代役役男涉及本條例第五十三條之刑事責任者,由主管機關移請司法機關究辦。

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