Attorney Regulation Act Article 127
Anyone who deals with litigation cases for profit without an attorney license shall, unless permitted by law, be subject to imprisonment for a maximum of one year and, in addition thereto, a fine of not less than NT$30,000 but not more than NT$150,000.The above provision shall apply to any foreign attorney who violates Article 115 hereof, or any foreign legal affairs attorney who violates Article 120 hereof.