Administrative Penalty Act Article 32

If one and single act constitutes simultaneously a criminal offense or offenses as well as breach of duty under administrative law, the part of the case involving criminal responsibility shall be referred to the competent judicial authority.If the case of the preceding paragraph where the judicial authority, with respect to the criminal responsibility, makes a final decision of non-prosecution or deferred prosecution, or a final judgment of acquittal, exemption from prosecution, lack of jurisdiction, not to be put on trial, not placed under protective measures, exemption from punishment, reprieve from punishment or revocation of reprieve from punishment, the judicial authority delivering such a decision shall notify the administrative agency referring the case to it.The ordinance concerning reference of the case and inter-agency liaison referred to in the preceding 2 paragraphs shall be jointly determined by the Executive Yuan and the Judicial Yuan.