Code of Civil Procedure Article 422

No mediation/guidance provided by the mediators or the judge, and no representations or concessions made by the parties during the mediation proceeding may be admitted as the basis for making decisions in an action initiated as a result of an unsuccessful mediation.
中文原文 民事訴訟法第422條
調解程序中,調解委員或法官所為之勸導及當事人所為之陳述或讓步,於調解不成立後之本案訴訟,不得採為裁判之基礎。

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