State Compensation Law Article 4

An executor from an organization mandated with the function of public office, when exercising the public power, shall be deemed to be an employee of the mandating organization. The same shall be applied when an individual is mandated to exercise the public power.The compensating authority shall have the right to reimbursement from the mandated organization or individual in cases where the executor referred to in the preceding paragraph has acted with intent or gross negligence.
中文原文 國家賠償法第4條
受委託行使公權力之團體,其執行職務之人於行使公權力時,視同委託機關之公務員。
受委託行使公權力之個人,於執行職務行使公權力時亦同。
前項執行職務之人有故意或重大過失時,賠償義務機關對受委託之團體或個人有求償權。

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