On May 14, 2025, the Criminal Grand Chamber of the Supreme Court rendered ruling 113 Tai-Shang-Da Tzu No. 4096 (2024), unifying the interpretation of the first part of Article 47 of the Fraud Crime Hazard Prevention Act, which provides: “Those who commit fraud and confess during the investigation and all stages of trial, and voluntarily surrender their criminal proceeds, shall have their sentences reduced.” The Criminal Grand Chamber held that the term "criminal proceeds" refers to the personal proceeds actually obtained by the perpetrator through the criminal act. If the perpetrator did not actually obtain any personal proceeds, then confessing during the investigation and all stages of trial is sufficient to satisfy the requirements for sentence reduction under this provision.
...
More
