Commercial Case Adjudication Act Article 11

The action performed by agents ad litem on their own or on behalf of the clients in these proceedings shall take effect on the parties and related parties. However, this rule does not apply if the admission or statements relating to facts made by the agent ad litem, are immediately revoked or corrected by the parties or related parties in court. In the case of intentional or negligent conduct as performed by the agent ad litem in these proceedings, the parties or related parties shall bear the same responsibility as if it is their own intentional or negligent conduct.
中文原文 商業事件審理法第11條
程序代理人所為或對其所為之程序行為,直接對當事人或關係人本人發生效力。
但程序代理人所為自認或事實上之陳述,經到場之當事人或關係人本人即時撤銷或更正者,不在此限。
程序代理人關於程序行為有故意或過失時,當事人或關係人本人應與自己之故意或過失負同一責任。

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