Company Act Article 313

I.Inspectors, reorganization supervisors and reorganizers shall perform their duties with the care of good administrators. Their remuneration shall be determined by the court in consideration of the nature of their duties.II.An inspector, reorganization supervisor or reorganizer who violates law or ordinance in the performance of his duties, thereby causing loss or damage to the company, shall compensate the company.III.Inspectors, reorganization supervisors or reorganizers who make a false statement or record of their acts within the scope of duties shall be severally subject to imprisonment for a period not exceeding one year, detention and/or a fine not exceeding NT$60,000.
中文原文 公司法第313條
檢查人、重整監督人或重整人,應以善良管理人之注意,執行其職務,其報酬由法院依其職務之繁簡定之。
檢查人、重整監督人或重整人,執行職務違反法令,致公司受有損害時,對於公司應負賠償責任。
檢查人、重整監督人或重整人,對於職務上之行為,有虛偽陳述時,各處一年以下有期徒刑、拘役或科或併科新臺幣六萬元以下罰金。

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