Commercial Case Adjudication Act Article 45

If the party being queried refuses to explain the inquiry matters, as supported by facts or evidence, without justifiable cause, the court may weigh the situation and take as the truth the opposing party's allegation with regard to such evidence or the disputed fact to be proved by such evidence.In this scenario, as mentioned in the preceding paragraph, the parties involved shall be given the opportunity to present their arguments before a ruling is made.
中文原文 商業事件審理法第45條
被查詢當事人無正當理由拒絕就事實或證據之查詢事項為說明,法院得審酌情形,認請求查詢當事人關於該事實之主張或依該證據應證之事實為真實。
前項情形,於裁判前應令當事人有辯論之機會。

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