Administrative Penalty Act Article 11

An act performed in accordance with law or order is not punishable.An act performed pursuant to an order of a superior officer in discharge of official duties is not punishable, unless the actor knew that the order was illegal and he failed to present his view to the superior officer in pursuance of the statutory procedure.
中文原文 行政罰法第11條
依法令之行為,不予處罰。
依所屬上級公務員職務命令之行為,不予處罰。
但明知職務命令違法,而未依法定程序向該上級公務員陳述意見者,不在此限。

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