Code of Civil Procedure Article 195

Parties shall make truthful and complete statements with regard to the facts they present.A party shall make statements concerning the facts and evidence presented by the opposing party.
中文原文 民事訴訟法第195條
當事人就其提出之事實,應為真實及完全之陳述。
當事人對於他造提出之事實及證據,應為陳述。

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