Commercial Case Adjudication Act Article 78
An expert witness who at a Commercial Court trial makes, after signing an affidavit, a false statement on a matter material to the case shall be sentenced to imprisonment for not more than seven years.A person, having committed an offense specified in the preceding article, who confesses thereto before the judgment on the criminal case has become final, shall have his or her punishment reduced or remitted.
中文原文 商業事件審理法第78條
專家證人於商業法院審判時，就案情有重要關係之事項，具結而為虛偽陳述者，處七年以下有期徒刑。
犯前項之罪，於所虛偽陳述之案件，裁判確定前自白者，減輕或免除其刑。
犯前項之罪，於所虛偽陳述之案件，裁判確定前自白者，減輕或免除其刑。