Intellectual Property Case Adjudication Rules Article 43

If a holder of a document, object for inspection, or data required for appraisal refuses without good cause to submit such document, object, or data to the court, the court may, pursuant to the import of Article 345 of the Code of Civil Procedure, taking the circumstances into account, accept the assertions regarding the nature, content, and authenticity of such document, object, or data as made by the party producing evidence, or the fact to be established based on such document, object, or data by the party producing evidence, as true. Notwithstanding, the parties shall, before the judgment, be accorded an opportunity to present their arguments before the above may be adopted as basis for judgment.
中文原文 智慧財產案件審理細則第43條
文書、勘驗物或鑑定所需資料之持有人,無正當理由不從法院之命提出者,法院得依民事訴訟法第三百四十五條規定意旨審酌情形,認舉證人關於該文書、勘驗物或鑑定所需資料之性質、內容及其成立真正之主張為真實,或認舉證人依該文書、勘驗物或鑑定所需資料應證之事實為真實。
但於裁判前應予當事人辯論之機會,始得採為裁判之基礎。

English translation for reference only; the Chinese text prevails. Not legal advice.