Administrative Litigation Act Article 135
Where a party intentionally destroys or hides a piece of evidence, or makes it difficult to use, for the purpose of obstructing the use of such evidence by the opposing party, the administrative court may, in its discretion, take as the truth the opposing party's allegation with regard to such evidence or the disputed fact to be proven by such evidence.In the case provided in the preceding Paragraph, the parties shall be accorded an opportunity to present their arguments before a decision is rendered.
中文原文 行政訴訟法第135條
當事人因妨礙他造使用，故意將證據滅失、隱匿或致礙難使用者，行政法院得審酌情形認他造關於該證據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。
前項情形，於裁判前應令當事人有辯論之機會。