Administrative Procedure Act Article 43

In rendering an administrative disposition or carrying out other administrative acts, an administrative authority shall make a judgment of the truthfulness of the facts based on logical reasoning and the empirical doctrine after taking into consideration the statements presented and the conclusion reached upon the facts found and the evidence obtained, and shall then give the party a notice of its decision and reasons therefor.
中文原文 行政程序法第43條
行政機關為處分或其他行政行為,應斟酌全部陳述與調查事實及證據之結果,依論理及經驗法則判斷事實之真偽,並將其決定及理由告知當事人。

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