Intellectual Property Case Adjudication Act Article 74
A verifier who makes a false verification or statement in a court trial with regard to a matter material to a case after signing a written oath will be sentenced to imprisonment not more than seven years.A person having committed an offense specified in the preceding paragraph will have its punishment reduced or remitted if it makes a confession before a judgment on its false verification or statement becomes conclusive.A verifier who reproduces, uses, or divulges against the purpose of verification a trade secret which is known to it by virtue of its verification will be sentenced to imprisonment not more than three years, detention, or in lieu thereof or in addition thereto, a fine of not more than NT$1,000,000.Anyone committing the offense in the preceding paragraph will be sentenced to imprisonment not more than five years, detention, or in lieu thereof or in addition thereto, a fine of not more than NT$3,000,000 if the trade secret reproduced, used, or divulged is a trade secret of national core key technologies under Article 3 of the National Security Act.Paragraphs 3 and 4 also apply where an offense as in said paragraphs is committed overseas or in China, Hong Kong, or Macau, regardless of whether punishment is set forth in the laws of the place of the offense.
中文原文 智慧財產案件審理法第74條
查證人於法院審判時，就案情有重要關係之事項，具結而為虛偽查證或陳述者，處七年以下有期徒刑。
犯前項之罪，於所虛偽查證或陳述之案件，裁判確定前自白者，減輕或免除其刑。
查證人違反查證之目的，而重製、使用或洩漏因查證所知悉之營業秘密，處三年以下有期徒刑、拘役或科或併科新臺幣一百萬元以下罰金。
犯前項之罪，其重製、使用或洩漏之營業秘密，屬國家安全法第三條所指國家核心關鍵技術之營業秘密者，處五年以下有期徒刑、拘役或科或併科新臺幣三百萬元以下罰金。
於外國、大陸地區、香港或澳門犯第三項、第四項之罪者，不問犯罪地之法律有無處罰規定，亦適用第三項、第四項規定。
犯前項之罪，於所虛偽查證或陳述之案件，裁判確定前自白者，減輕或免除其刑。
查證人違反查證之目的，而重製、使用或洩漏因查證所知悉之營業秘密，處三年以下有期徒刑、拘役或科或併科新臺幣一百萬元以下罰金。
犯前項之罪，其重製、使用或洩漏之營業秘密，屬國家安全法第三條所指國家核心關鍵技術之營業秘密者，處五年以下有期徒刑、拘役或科或併科新臺幣三百萬元以下罰金。
於外國、大陸地區、香港或澳門犯第三項、第四項之罪者，不問犯罪地之法律有無處罰規定，亦適用第三項、第四項規定。