Securities Investment Trust and Consulting Act Article 105-1

A director, supervisor, managerial officer, or employee of a securities investment trust enterprise or securities investment consulting enterprise who commits an act in breach of duties, with the intent to secure for himself/herself or for another, an unlawful benefit, or a benefit detrimental to the interests of securities investment trust fund assets or discretionary investment assets, causing damage to the securities investment trust fund assets, discretionary investment assets, or other interests, shall be punished with imprisonment for not less than three years and not more than ten years, and additionally may be fined a criminal fine of not less than NT$10 million and not more than NT$200 million. If the property or property interest obtained from the commission of the crime is NT$100 million or more, the offender shall be punished with imprisonment for not less than seven years and additionally may be fined a criminal fine of not less than NT$25 million and not more than NT$500 million.An attempted offense described in the preceding paragraph shall be punishable.In the case of a person who commits an offense under the preceding two paragraphs and subsequently voluntarily surrenders himself/herself before the offense is discovered, if he/she voluntarily hands over the criminal proceeds in full, his/her punishment shall be reduced or remitted; his/her punishment shall be remitted if another principal offender or an accomplice is captured as a result.In the case of a person who commits an offense under paragraph 1 or 2 and confesses during the prosecutorial inquiry, if he/she voluntarily hands over the criminal proceeds in full, his or her punishment shall be reduced; his/her punishment shall be reduced or remitted if another principal offender or an accomplice is captured as a result.