Administrative Procedure Act Article 119

A beneficiary who has done any of the following acts deserves no protection of his reliance:1. Causing the administrative authority to render an administrative disposition by way of fraud, coercion or bribery;2. Furnishing incorrect information or making incomplete statement, thereby causing the administrative authority to render an administrative disposition based on such information or statement; and3. Having knowledge that the administrative disposition is unlawful or failing to know that it is unlawful due to his gross negligence.
中文原文 行政程序法第119條
受益人有下列各款情形之一者,其信賴不值得保護︰一、以詐欺、脅迫或賄賂方法,使行政機關作成行政處分者。
二、對重要事項提供不正確資料或為不完全陳述,致使行政機關依該資料或陳述而作成行政處分者。
三、明知行政處分違法或因重大過失而不知者。

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