Commercial Case Adjudication Act Article 77
If a statutory responsible person of a juridical person, or an agent ad litem, employee, other personnel working for a juridical person or a natural person violates the provisions stipulated in the first paragraph of the preceding article when performing business, in addition to penalizing the violator, the said juridical person or natural person shall also be fined in the amount as stipulated in the first paragraph of the preceding article. However, this rule does not apply, if the statutory responsible person of a juridical person or a natural person has tried his or her best to prevent the occurrence of said offense.Where an action is initiated or withdrawn against the violator in the preceding paragraph, the effect of said action applies to the juridical person or the natural person. Where an action is initiated or withdrawn against the juridical person or the natural person in the preceding paragraph, the effect of the said action applies to the violator.
中文原文 商業事件審理法第77條
法人之負責人、法人或自然人之程序代理人、受僱人或其他從業人員因執行業務犯前條第一項之罪者，除處罰行為人外，對該法人或自然人亦科以前條第一項之罰金。
但法人之負責人或自然人對於犯罪之發生，已盡力為防止行為者，不在此限。
對前項行為人告訴或撤回告訴者，其效力及於法人或自然人；對前項法人或自然人告訴或撤回告訴者，其效力及於行為人。
但法人之負責人或自然人對於犯罪之發生，已盡力為防止行為者，不在此限。
對前項行為人告訴或撤回告訴者，其效力及於法人或自然人；對前項法人或自然人告訴或撤回告訴者，其效力及於行為人。