{"id":12894,"date":"2026-10-22T15:52:51","date_gmt":"2026-10-22T07:52:51","guid":{"rendered":"https:\/\/fdlaw.com.tw\/?page_id=12894"},"modified":"2026-10-25T10:14:56","modified_gmt":"2026-10-25T02:14:56","slug":"representative-matters","status":"publish","type":"page","link":"https:\/\/fdlaw.com.tw\/en\/representative-matters\/","title":{"rendered":"Representative Cases and Professional Achievements"},"content":{"rendered":"<style>\n\/* FDLAW Representative Matters \u2014 page 12894 only; no shared styles changed. *\/\nbody.page-id-12894 main .ct-container{width:100%;max-width:none}\nbody.page-id-12894 main [data-vertical-spacing]{padding-top:0;padding-bottom:0}\nbody.page-id-12894 main .entry-content{max-width:none}\nbody.page-id-12894 main .entry-content>.fd-matters{width:100%;max-width:none;margin:0}\nbody.page-id-12894 main .hero-section{width:100%;max-width:none;margin:0;padding:144px 0 0;background:#17384f}\nbody.page-id-12894 main .hero-section .entry-header{width:calc(100% - 64px);max-width:1120px;margin:0 auto}\nbody.page-id-12894 main .hero-section h1.page-title{color:#fff;font-size:clamp(32px,4vw,48px);line-height:1.35;font-weight:700;text-align:left;margin:0}\n.fd-matters{color:#334155;font-size:17px;line-height:1.85;overflow-wrap:anywhere}\n.fd-matters *{box-sizing:border-box}\n.fd-matters .fd-matters__inner{width:calc(100% - 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40px)}.fd-matters{font-size:16px}.fd-matters .fd-matters__inner{width:calc(100% - 40px)}.fd-matters .fd-matters__hero{padding:16px 0 48px}.fd-matters .fd-matters__subtitle{font-size:19px}.fd-matters p{font-size:16px}.fd-matters h2{font-size:25px;padding-left:14px}.fd-matters h3{font-size:21px}.fd-matters .fd-matters__section{padding:48px 0}.fd-matters .fd-matters__case{padding:22px 18px}.fd-matters .fd-matters__facts,.fd-matters .fd-matters__authority-grid,.fd-matters .fd-matters__services{grid-template-columns:minmax(0,1fr)}.fd-matters .fd-matters__facts{gap:18px;padding:18px}.fd-matters .fd-matters__authority-grid{gap:32px}.fd-matters .fd-matters__links{flex-direction:column;gap:14px}.fd-matters .fd-matters__contact{padding:48px 0}.fd-matters .fd-matters__contact-data{flex-direction:column;gap:10px}}\n<\/style>\n<div class=\"fd-matters\">\n<section class=\"fd-matters__hero\"><div class=\"fd-matters__inner\">\n<p class=\"fd-matters__english\" lang=\"en\">Representative Matters &amp; Professional Experience<\/p>\n<p class=\"fd-matters__subtitle\">Presenting Fidelity Law Firm&#039;s practical experience through specific cases, legal analysis, and professional expertise.<\/p>\n<p>Fidelity Law Firm (FDLAW) has a long history of handling corporate business, major civil and criminal litigation, corporate criminal and white-collar crime, tax disputes, and cross-border legal cases.<\/p>\n<p>Our firm emphasizes a comprehensive analysis of the facts, evidence, and legal issues in a case. The following selection of publicly adjudicated cases and professional experience helps readers understand our firm&#039;s methods and professional background in handling various legal disputes.<\/p>\n<p class=\"fd-matters__notice\">The outcome of an individual case depends on the specific facts, evidence, and applicable law, and the outcome of one case does not guarantee the same outcome for other cases.<\/p>\n<\/div><\/section>\n<section class=\"fd-matters__section\" id=\"published-case-results\"><div class=\"fd-matters__inner\">\n<h2>Publicly adjudicated representative cases<\/h2>\n<p>The following cases are compiled based on publicly available case information, judgments, and existing articles from our firm, presenting only the facts, stages of litigation, and legal issues that can be reasonably verified.<\/p>\n<article class=\"fd-matters__case\" id=\"company-accounting-appeal\"><p class=\"fd-matters__case-number\">CASE 01<\/p>\n<h3>The second instance court overturned the conviction in the cases of Company Law and Commercial Accounting Law, and acquitted the defendant.<\/h3>\n<dl class=\"fd-matters__facts\"><div><dt>Case types<\/dt><dd>Corporate Criminal Law \/ Company Law \/ Commercial Accounting Law<\/dd><\/div><div><dt>Program results<\/dt><dd>The defendant was found guilty in the first instance, but the second instance overturned the original judgment and acquitted him.<\/dd><\/div><\/dl>\n<p>The company&#039;s responsible person was found to be involved in criminal liability related to false capital, commercial accounting law, and company registration for handling cash capital increases and the company&#039;s subsequent use of funds to repay existing shareholder loans.<\/p>\n<p>Attorney Li Yusheng of our firm served as one of the defense lawyers selected for the second instance, and compiled information on shareholder transactions, fund flows, existing company debts, capital increase procedures, and accounting data over the years.<\/p>\n<p>The appellate court re-examined the substance and evidence of the relevant transactions, and ultimately overturned the original judgment and acquitted the defendant.<\/p>\n<h4>Key points of this case<\/h4><ul><li>The legal relationship between company capital increases and loans to existing shareholders.<\/li><li>Cross-referencing bank cash flows with accounting records.<\/li><li>The elements constituting a crime under Article 9 of the Company Law and the Commercial Accounting Law.<\/li><li>The economic substance of corporate transactions and the determination of criminal liability.<\/li><\/ul>\n<div class=\"fd-matters__links\"><a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/company-law-commercial-accounting-acquittal\/\">Read second-instance acquittal cases in Company Law and Commercial Accounting Law \u2192<\/a><a href=\"https:\/\/fdlaw.com.tw\/en\/corporate-criminal\/\">Corporate Criminal and White-Collar Crime Services<\/a><\/div>\n<\/article>\n<article class=\"fd-matters__case\" id=\"drug-smuggling-first-instance\"><p class=\"fd-matters__case-number\">CASE 02<\/p>\n<h3>American citizen acquitted in first trial in drug smuggling case<\/h3>\n<dl class=\"fd-matters__facts\"><div><dt>Case types<\/dt><dd>Major drug-related criminal cases \/ Cross-border criminal defense \/ Criminal cases involving foreign nationals in Taiwan<\/dd><\/div><div><dt>Program results<\/dt><dd>The Taoyuan District Court in Taiwan acquitted the defendant in the first instance.<\/dd><\/div><\/dl>\n<p>A U.S. citizen faced serious drug trafficking and smuggling charges after heroin was found in his luggage by customs officials upon his entry into Taiwan.<\/p>\n<p>The key issues in the case are whether the defendant actually knew that the luggage contained drugs, and whether the evidence presented by the prosecution was sufficient to prove his subjective intent to commit the crime.<\/p>\n<p>The defense process involved comparing communication records, travel arrangements, and relevant objective evidence.<\/p>\n<p>The court acquitted the defendant in the first instance.<\/p>\n<h4>Key points of this case<\/h4><ul><li>Foreign nationals are charged with transporting Class I drugs.<\/li><li>Did you know that your luggage contained prohibited items?<\/li><li>Evidence value of communication records and travel arrangements.<\/li><li>Subjective intent and the prosecution&#039;s burden of proof.<\/li><\/ul>\n<div class=\"fd-matters__links\"><a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/taiwan-drug-smuggling-acquittal\/\" hreflang=\"en\">Read English-language cases of acquittal in first instance trials for drug smuggling \u2192<\/a><a href=\"https:\/\/fdlaw.com.tw\/en\/taiwan-drug-trafficking-lawyer\/\" hreflang=\"en\">Drug Criminal Defense Services for Foreign Nationals (English)<\/a><\/div>\n<\/article>\n<article class=\"fd-matters__case\" id=\"corruption-appeal\"><p class=\"fd-matters__case-number\">CASE 03<\/p>\n<h3>\u91cd\u5927\u8caa\u6c61\u6848\u4ef6\u4e8c\u5be9\u64a4\u92b7\u6539\u5224<\/h3>\n<dl class=\"fd-matters__facts\"><div><dt>Case types<\/dt><dd>\u8caa\u6c61\u6cbb\u7f6a\u689d\u4f8b\uff0f\u6c11\u610f\u4ee3\u8868\u52a9\u7406\u8cbb\uff0f\u91cd\u5927\u5211\u4e8b\u4e0a\u8a34<\/dd><\/div><div><dt>Program results<\/dt><dd>\u7b2c\u4e00\u5be9\u61c9\u57f7\u884c\u6709\u671f\u5f92\u52118\u5e746\u6708\uff1b\u7b2c\u4e8c\u5be9\u64a4\u92b7\u539f\u5224\u6c7a\uff0c\u8caa\u6c61\u7f6a\u90e8\u5206\u8b49\u660e\u4e0d\u8db3\uff0c\u6539\u4f9d\u4f7f\u516c\u52d9\u54e1\u767b\u8f09\u4e0d\u5be6\u7f6a\u8ad6\u8655\u4e8c\u7f6a\uff0c\u5404\u8655\u6709\u671f\u5f92\u52116\u6708\uff0c\u5747\u5f97\u6613\u79d1\u7f70\u91d1\u3002<\/dd><\/div><\/dl>\n<p>\u672c\u6848\u6d89\u53ca\u6c11\u610f\u4ee3\u8868\u516c\u8cbb\u52a9\u7406\u88dc\u52a9\u6b3e\u7533\u5831\u8207\u5be6\u969b\u4f7f\u7528\u7684\u6cd5\u5f8b\u722d\u8b70\u3002\u7576\u4e8b\u4eba\u7b2c\u4e00\u5be9\u56e0\u5171\u540c\u5229\u7528\u8077\u52d9\u4e0a\u6a5f\u6703\u8a50\u53d6\u8ca1\u7269\u7f6a\uff0c\u906d\u5224\u61c9\u57f7\u884c\u6709\u671f\u5f92\u52118\u5e746\u6708\u3002\u5bcc\u9054\u6cd5\u5f8b\u4e8b\u52d9\u6240\u4e3b\u6301\u5f8b\u5e2b\u674e\u80b2\u6607\u64d4\u4efb\u7576\u4e8b\u4eba\u7b2c\u4e8c\u5be9\u9078\u4efb\u8faf\u8b77\u4eba\u4e4b\u4e00\u3002<\/p>\n<p>\u7b2c\u4e8c\u5be9\u6cd5\u9662\u91cd\u65b0\u6aa2\u8996\u5be6\u969b\u52a9\u7406\u5de5\u4f5c\u3001\u8b49\u4eba\u8b49\u8ff0\u3001\u9577\u671f\u6587\u5ba3\u8207\u5f71\u97f3\u88fd\u4f5c\u8cc7\u6599\u3001\u5e33\u6236\u91d1\u6d41\u53ca\u4e3b\u89c0\u4e0d\u6cd5\u6240\u6709\u610f\u5716\u7b49\u554f\u984c\uff0c\u8a8d\u70ba\u6aa2\u65b9\u8b49\u64da\u4e0d\u8db3\u4ee5\u8b49\u660e\u8caa\u6c61\u7f6a\u6210\u7acb\u3002\u6cd5\u9662\u56e0\u6b64\u64a4\u92b7\u539f\u5224\u6c7a\uff0c\u6539\u4f9d\u5211\u6cd5\u7b2c214\u689d\u4f7f\u516c\u52d9\u54e1\u767b\u8f09\u4e0d\u5be6\u7f6a\u8ad6\u8655\u4e8c\u7f6a\uff0c\u5404\u5224\u8655\u6709\u671f\u5f92\u52116\u6708\uff0c\u5747\u5f97\u6613\u79d1\u7f70\u91d1\uff1b\u539f\u7b2c\u4e00\u5be9\u5ba3\u544a\u4e4b\u72af\u7f6a\u6240\u5f97\u6c92\u6536\u3001\u8ffd\u5fb5\u4ea6\u7d93\u64a4\u92b7\u3002<\/p>\n<h4>Key points of this case<\/h4><ul><li>\u8caa\u6c61\u7f6a\u8207\u4f7f\u516c\u52d9\u54e1\u767b\u8f09\u4e0d\u5be6\u7f6a\u7684\u69cb\u6210\u8981\u4ef6\u5340\u5225\u3002<\/li><li>\u5be6\u969b\u52de\u52d9\u53ca\u5ba2\u89c0\u6578\u4f4d\u8b49\u64da\u7684\u8b49\u660e\u50f9\u503c\u3002<\/li><li>\u88dc\u52a9\u6b3e\u8cc7\u91d1\u6d41\u5411\u8207\u4e0d\u6cd5\u6240\u6709\u610f\u5716\u3002<\/li><li>\u7b2c\u4e8c\u5be9\u91cd\u65b0\u5be9\u67e5\u539f\u5be9\u4e8b\u5be6\u53ca\u6cd5\u5f8b\u9069\u7528\u3002<\/li><\/ul>\n<p>\u672c\u4ef6\u70ba\u7b2c\u4e8c\u5be9\u5224\u6c7a\u7d50\u679c\u3002\u8caa\u6c61\u90e8\u5206\u4fc2\u8b49\u660e\u4e0d\u8db3\u3001\u4e0d\u53e6\u70ba\u7121\u7f6a\u8aed\u77e5\uff0c\u4e26\u975e\u5168\u90e8\u7f6a\u540d\u7121\u7f6a\u3002\u4e8c\u7f6a\u5404\u6709\u671f\u5f92\u52116\u6708\uff0c\u8a72\u5224\u6c7a\u5c1a\u672a\u5b9a\u61c9\u57f7\u884c\u5211\uff0c\u4ea6\u672a\u5ba3\u544a\u7de9\u5211\uff1b\u6b64\u8655\u4e0d\u8868\u793a\u5224\u6c7a\u5df2\u78ba\u5b9a\u6216\u5fc5\u7136\u4e0d\u5fc5\u5165\u76e3\u3002\u500b\u5225\u6848\u4ef6\u7d50\u679c\u53d6\u6c7a\u65bc\u5177\u9ad4\u4e8b\u5be6\u3001\u8b49\u64da\u53ca\u6cd5\u5f8b\u9069\u7528\u3002<\/p>\n<div class=\"fd-matters__links\"><a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/legislator-assistant-fee-corruption-appeal\/\">\u95b1\u8b80\u91cd\u5927\u8caa\u6c61\u6848\u4ef6\u4e8c\u5be9\u64a4\u92b7\u6539\u5224\u5b8c\u6574\u6848\u4f8b<\/a><a href=\"https:\/\/fdlaw.com.tw\/en\/corruption-crime-lawyer\/\">Defense against embezzlement and crimes committed by public officials<\/a><\/div>\n<\/article><\/div><\/section>\n<section class=\"fd-matters__section\" id=\"representative-experience\"><div class=\"fd-matters__inner\"><h2>Experience from representative legal cases<\/h2><div class=\"fd-matters__experience\">\n<article><h3>Corporate criminal and major economic crimes<\/h3><p>When company executives and managers are involved in disputes concerning breach of trust, commercial accounting law, company law, banking law, securities transaction law, or significant financial transactions, the cases typically involve elements of criminal liability, company decision-making procedures, accounting records, bank statements, and the background of commercial transactions. Our firm emphasizes the integrated analysis of these materials.<\/p><\/article>\n<article><h3>International Business and Cross-Border Legal Disputes<\/h3><p>Our firm assists overseas companies and foreign nationals in handling business, contract, accounts receivable, and litigation disputes that occur in Taiwan. We can also conduct case communication, document discussion, and legal procedure explanations directly in English.<\/p><\/article>\n<article><h3>Tax disputes and administrative remedies<\/h3><p>Our firm combines legal, accounting, and financial data analysis to assist companies in clarifying the National Taxation Bureau&#039;s audits, tax penalties, administrative remedies, and potential extended criminal liabilities.<\/p><p><a href=\"https:\/\/fdlaw.com.tw\/en\/tax\/\">Tax dispute and administrative remedies services \u2192<\/a><\/p><\/article>\n<\/div><\/div><\/section>\n<section class=\"fd-matters__section fd-matters__authority\" id=\"professional-background\"><div class=\"fd-matters__inner\"><h2>Professional background and practical experience<\/h2><div class=\"fd-matters__authority-grid\">\n<div><h3>Attorney Charles Lee<\/h3><ul><li>Principal attorney at Fidelity Law Firm.<\/li><li>Approximately 20 years of legal practice experience.<\/li><li>Previously served as assistant manager in the legal department of Deloitte Touche Tohmatsu.<\/li><li>Has experience in corporate business, criminal litigation, taxation, and cross-border cases.<\/li><li>It allows direct communication with overseas companies and foreign clients in English.<\/li><\/ul><p><a href=\"https:\/\/fdlaw.com.tw\/en\/team\/charles-lee\/\">Introduction to Lawyer Li Yusheng<\/a><\/p><p><a href=\"https:\/\/fdlaw.com.tw\/en\/team\/charles-lee\/\" hreflang=\"en\">Charles Lee \u2014 English Profile<\/a><\/p><\/div>\n<div><h3>Integrated Analysis of Cross-Disciplinary Legal Issues<\/h3><p>Major corporate cases are often not just disputes over a single legal provision, but may simultaneously involve corporate law, business accounting, taxation, criminal litigation, and cross-border transactions.<\/p><p>Our firm emphasizes a holistic assessment of cases, considering transaction structure, accounting data, company decisions, evidence, and legal procedures.<\/p><\/div>\n<\/div><\/div><\/section>\n<section class=\"fd-matters__section\" id=\"legal-services\"><div class=\"fd-matters__inner\"><h2>Related legal services<\/h2><ul class=\"fd-matters__services\"><li><a href=\"https:\/\/fdlaw.com.tw\/en\/corporate-criminal\/\">Corporate Criminal Law and White-Collar Crime \u2192<\/a><\/li><li><a href=\"https:\/\/fdlaw.com.tw\/en\/financial-crime-defense\/\">Major financial crimes and criminal defense \u2192<\/a><\/li><li><a href=\"https:\/\/fdlaw.com.tw\/en\/commercial\/\">Commercial litigation and corporate disputes \u2192<\/a><\/li><li><a href=\"https:\/\/fdlaw.com.tw\/en\/tax\/\">Tax administrative remedies \u2192<\/a><\/li><li><a href=\"https:\/\/fdlaw.com.tw\/en\/taiwan-drug-trafficking-lawyer\/\" hreflang=\"en\">Criminal Defense for Foreign Nationals (English) \u2192<\/a><\/li><\/ul><\/div><\/section>\n<section class=\"fd-matters__contact\" id=\"consultation\"><div class=\"fd-matters__inner\"><h2>Do you need professional legal assistance to assess your case?<\/h2><p>If you are facing criminal liability for company executives, major business disputes, cross-border litigation, tax penalties, or major criminal cases, you can first provide a case summary, current procedures, relevant documents, and important deadlines, and our firm will assess the next steps.<\/p><a class=\"fd-matters__button\" href=\"https:\/\/fdlaw.com.tw\/en\/contact\/\">Contact Fidelity Law Firm<\/a><div class=\"fd-matters__contact-data\"><span>Tel:<a href=\"tel:0277093611\">02-7709-3611<\/a><\/span><span>LINE: @fdlaw<\/span><\/div><\/div><\/section>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Representative Matters &amp; Professional Experience \u4ee5\u5177 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"qubely_global_settings":"","qubely_interactions":"","footnotes":""},"class_list":["post-12894","page","type-page","status-publish","hentry"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/pages\/12894","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/comments?post=12894"}],"version-history":[{"count":3,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/pages\/12894\/revisions"}],"predecessor-version":[{"id":12964,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/pages\/12894\/revisions\/12964"}],"wp:attachment":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/media?parent=12894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}