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.
中文原文 律師法第127條
無律師證書,意圖營利而辦理訴訟事件者,除依法令執行業務者外,處一年以下有期徒刑,得併科新臺幣三萬元以上十五萬元以下罰金。
外國律師違反第一百十五條,外國法事務律師違反第一百二十條第一項規定者,亦同。

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