Company Act Article 226

In case supervisor is liable to compensate the company or a third party and a director is also liable, such supervisor and director shall be joint debtors.
中文原文 公司法第226條
監察人對公司或第三人負損害賠償責任,而董事亦負其責任時,該監察人及董事為連帶債務人。

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