Administrative Litigation Act Article 165
Where a party disobeys an order to produce documents without giving a justifiable reason, the administrative court may, in its discretion, take as the truth the opposing party's allegation with regard to such document or the fact to be proven by such document.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165條
當事人無正當理由不從提出文書之命者，行政法院得審酌情形認他造關於該文書之主張或依該文書應證之事實為真實。
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。