{"id":8191,"date":"2025-08-16T15:51:35","date_gmt":"2025-08-16T07:51:35","guid":{"rendered":"https:\/\/fdlaw.com.tw\/?p=8191"},"modified":"2026-08-22T21:46:26","modified_gmt":"2026-08-22T13:46:26","slug":"corruption-crime-lawyers","status":"publish","type":"post","link":"https:\/\/fdlaw.com.tw\/en\/blog\/corruption-crime-lawyers\/","title":{"rendered":"What is the &quot;Big Reservoir Theory&quot; in corruption cases? A lawyer explains the key strategies for a successful acquittal defense."},"content":{"rendered":"<style id=\"fdlaw-blog-polish-style-corruption-crime-lawyers-20260706\">\n.single-post .entry-content { color:#1f2933; }<br \/>\n.single-post .entry-content p { line-height:1.92; margin:0 0 1.05em; }<br \/>\n.single-post .entry-content h2 { margin:2em 0 .85em; padding:.75em .9em; border-left:5px solid #9b6b2f; background:#f8f5ef; color:#17324d; font-size:1.35em; line-height:1.45; }<br \/>\n.single-post .entry-content h3 { margin:1.55em 0 .65em; color:#23425f; font-size:1.15em; line-height:1.5; }<br \/>\n.single-post .entry-content ul, .single-post .entry-content ol { margin:1.1em 0 1.35em; padding:1.1em 1.25em 1.1em 2em; background:#f7f9fb; border:1px solid #e4e9ee; border-left:4px solid #5f7f99; border-radius:8px; }<br \/>\n.single-post .entry-content li { margin:.45em 0; line-height:1.8; }<br \/>\n.single-post .entry-content blockquote { margin:1.5em 0; padding:1.1em 1.25em; 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(max-width:760px){.fd-water-article{font-size:17px;padding:10px 0 28px}.fdw-hero{padding:20px 18px}.fdw-hero h2,.fdw-section h2{font-size:24px}.fdw-grid{grid-template-columns:1fr}.fdw-actions{flex-direction:column}.fdw-btn{width:100%}.fdw-step{padding-left:62px}.fdw-table{font-size:15px}}\n<\/style>\n\n<div class=\"fd-water-article\">\n  <p><span class=\"fdw-kicker\">Embezzlement Cases | The &quot;Big Reservoir Theory&quot; | Defendant&#039;s Innocence Against Misuse of Public Funds<\/span><\/p>\n  <p class=\"fdw-small\"><strong>Last updated: August 15, 2025<\/strong>\uff5cAuthor:<a href=\"#expert-profile\">Lawyer Li Yusheng<\/a>(Fidelity Law&#039;s host lawyer\/guest legal commentator on political commentary programs)<\/p>\n\n  <div class=\"fdw-hero\">\n    <h2><a href=\"https:\/\/fdlaw.com.tw\/en\/corruption-crime-lawyer\/\">corruption cases<\/a>The core of the &quot;big reservoir theory&quot; is not just a slogan, but to prove, through cash flow, vouchers, and official use, that there was no embezzlement.<\/h2>\n    <p class=\"fdw-lead\">When civil servants, elected officials, assistants, agency staff, or business owners are suspected of involvement in the Corruption Prevention Act, prosecutors typically investigate whether the funds were used for private purposes, whether there was bribery, profiteering, or illicit gains. The key to whether the &quot;big reservoir&quot; theory holds true lies in...<strong>Public funds used for public purposes, overall revenue and expenditure in balance, and expenditures reasonably related to official duties.<\/strong>.<\/p>\n    <p>If you are currently being investigated by the Agency Against Corruption, the Investigation Bureau, or the District Prosecutor&#039;s Office, or have already been searched, questioned, or detained, please save your information and have it reviewed by a lawyer. In corruption cases, the decision regarding detention, bail, and subsequent legal proceedings is often made within the first 72 hours.<\/p>\n    <div class=\"fdw-pills\"><span class=\"fdw-pill\">Large Reservoir Theory<\/span><span class=\"fdw-pill\">Not guilty plea for embezzlement<\/span><span class=\"fdw-pill\">Public funds used for public purposes<\/span><span class=\"fdw-pill\">72 hours after the search<\/span><span class=\"fdw-pill\">Accepting bribes\/Seeking personal gain\/Offering bribes<\/span><\/div>\n    <div class=\"fdw-actions\"><a class=\"fdw-btn primary\" href=\"tel:0277093611\">Emergency number: 02-77093611<\/a><a class=\"fdw-btn line\" href=\"https:\/\/line.me\/ti\/p\/@fdlaw\" target=\"_blank\" rel=\"noopener\">Send data via Line: @fdlaw<\/a><\/div>\n  <\/div>\n\n  <nav class=\"fdw-nav\" aria-label=\"This article focuses on navigation\">\n    <strong>This article focuses on navigation<\/strong>\n    <ul>\n      <li><a href=\"#big-water-tank\">What is the Great Reservoir Theory? The Supreme Court&#039;s ruling says<\/a><\/li>\n      <li><a href=\"#corruption-requirements\">Three Essential Elements for Applying the Crime of Corruption (Practical Checklist for Lawyers)<\/a><\/li>\n      <li><a href=\"#defence\">6 Methods the Prosecutor Uses to &quot;Break the Big Reservoir&quot; | Analysis of Countermeasures<\/a><\/li>\n      <li><a href=\"#successful-defence\">Successful Case: How Lawyer Li Used the Large Reservoir Theory to Help Clients Obtain Not Guilty<\/a><\/li>\n      <li><a href=\"#actions\">Golden Action List for 72 Hours After Being Searched<\/a><\/li>\n    <\/ul>\n  <\/nav>\n\n  <section id=\"big-water-tank\" class=\"fdw-section\">\n    <h2>1. What is the &quot;Great Reservoir Theory&quot;? The Supreme Court defines it this way.<\/h2>\n    <p>In cases where civil servants are accused of abusing their positions to accept improper benefits, embezzling public funds, fraudulently obtaining expenses, disputes over assistant fees, or other corruption,<strong>Large Reservoir Theory<\/strong>This is often used to explain that even if funds have entered or left personal or specific accounts, as long as it can be proven that the funds were used for public purposes and there was no subjective intent to embezzle, there is a chance to rule out the establishment of a corruption crime.<\/p>\n    <div class=\"fdw-note\"><strong>Judgment Context:<\/strong>The original text mentions the Supreme Court&#039;s Judgment No. 4598 of 2012, which emphasizes that the court will look at the overall income and expenditure, the use of funds and the subjective intent, rather than just whether a single payment has passed through a personal account.<\/div>\n    <h3>In plain language: The &quot;large reservoir theory&quot; refers to the overall pool of funds.<\/h3>\n    <p>You can think of the relevant funds as a &quot;reservoir of funds&quot;. If the data on income, expenditure, advances, write-offs, procurement expenditures, and activity expenses can be matched with each other, and it can be proven that most of the funds were used for official purposes, then there is a better chance of claiming that there was no intention to illegally possess the funds.<\/p>\n    <div class=\"fdw-grid\">\n      <div class=\"fdw-card\"><h3>Possible favorable facts<\/h3><ul class=\"fdw-list\"><li>The funds were used for official business-related expenses.<\/li><li>There are receipts, signed documents, verification materials, or meeting minutes.<\/li><li>The person involved had paid out of his own pocket to cover the cost.<\/li><li>The expenditure is reasonably related to the job or activities.<\/li><\/ul><\/div>\n      <div class=\"fdw-card\"><h3>The loophole that prosecutors often question<\/h3><ul class=\"fdw-list\"><li>Private accounts were mixed with public funds.<\/li><li>The purpose of the meals, gifts, and transportation expenses is unclear.<\/li><li>The original vouchers were insufficient or were supplemented afterward.<\/li><li>The witness&#039;s statement is inconsistent with the timing of the cash flow.<\/li><\/ul><\/div>\n    <\/div>\n  <\/section>\n\n  <section id=\"corruption-requirements\" class=\"fdw-section\">\n    <h2>II. Three Key Requirements for Applying the Large Reservoir Theory (Lawyer&#039;s Practical Checklist)<\/h2>\n    <p>The &quot;reservoir theory&quot; doesn&#039;t hold true simply by stating that &quot;all the money is spent on official business.&quot; Courts and prosecutors typically conduct rigorous checks to ensure that the use of public funds is clearly defined, that overall income and expenditure are balanced, and that expenditure items are reasonably related to official duties.<\/p>\n    <table class=\"fdw-table\"><thead><tr><th>Requirements<\/th><th>Prosecutor&#039;s focus<\/th><th>Lawyer Defense Strategies<\/th><\/tr><\/thead><tbody><tr><td><strong>Clarity of public funds for public use<\/strong><\/td><td>The flow of funds is unclear, they are mixed into private accounts, and it is impossible to distinguish between public and private uses.<\/td><td>Organize receipts, reconciliation documents, signed documents, official documents and expenditure explanations, and supplement the reasonable reasons for procedural flaws.<\/td><\/tr><tr><td><strong>Overall balance of payments<\/strong><\/td><td>By comparing the original budget, actual expenditures, and account balances, the discrepancy was suspected to be illicit gains.<\/td><td>Create a cash flow comparison table, and if necessary, bring in an accountant to assist in identifying or organizing cash flows.<\/td><\/tr><tr><td><strong>Job relevance<\/strong><\/td><td>They advocate that expenses for meals, gifts, transportation, and activities should be considered private social interactions.<\/td><td>Present administrative practices, the purpose of the activity, the tasks of the agency, ethical standards for integrity, and relevant witness testimonies.<\/td><\/tr><\/tbody><\/table>\n    <div class=\"fdw-warning\"><strong>Fatal Practical Mistakes:<\/strong>Many people believe that &quot;having a receipt means everything is fine,&quot; but if the expenditure is unreasonable or cannot be linked to the purpose of their job, it may still be considered as an unjustified overstatement, misappropriation of funds, or illegal gains.<\/div>\n    <p>If the case has entered the investigation stage, it is advisable to have a lawyer examine the potential weaknesses that the prosecution may raise:<a href=\"tel:0277093611\">02-77093611<\/a><\/p>\n  <\/section>\n\n  <section id=\"defence\" class=\"fdw-section\">\n    <h2>III. Six Methods the Prosecutor Uses to Debunk the &quot;Big Reservoir Theory&quot; | Lawyers&#039; Countermeasures<\/h2>\n    <p>Prosecutors don&#039;t just look at the defendant&#039;s claim that &quot;I didn&#039;t put it in my pocket.&quot; During the investigation, they often try to dismantle the &quot;big reservoir&quot; theory by conducting searches and seizures, comparing financial flows, interviewing witnesses, and cross-analyzing account information.<\/p>\n    <div class=\"fdw-grid\">\n      <div class=\"fdw-card\"><h3>Method 1: Investigating gaps in the fund lock-up period<\/h3><p>The prosecution will compare the time of receipt of funds with the time of actual expenditure to question whether the funds were used for private purposes during the interim period.<\/p><p><strong>Countermeasures:<\/strong>Organize the documents related to advance payments, advance payments, deferred payments, and administrative procedures, and explain the reasonableness of the time difference.<\/p><\/div>\n      <div class=\"fdw-card\"><h3>Method 2: Questioning the legitimacy of alternative sources of funding<\/h3><p>If the prosecution claims that funds from Case A were used for expenditures in Case B, they will ask why the original budget procedures were not followed.<\/p><p><strong>Countermeasures:<\/strong>To propose administrative practices, urgent matters, instructions from higher authorities, meeting minutes, or similar practices of relevant agencies.<\/p><\/div>\n      <div class=\"fdw-card\"><h3>Technique 3: Inducing witnesses to make unfavorable statements<\/h3><p>Prosecutors may ask colleagues, assistants, and suppliers &quot;whether this is how you usually process reimbursements&quot; to create an unusual impression.<\/p><p><strong>Countermeasures:<\/strong>Assist witnesses in understanding their right to testify and the context of the facts, but never incite perjury.<\/p><\/div>\n      <div class=\"fdw-card\"><h3>Technique 4: Segmenting individual expenditures<\/h3><p>The prosecution may pinpoint the most difficult-to-explain expense, such as a meal, gift, or cash expenditure, arguing that the overall defense has been breached.<\/p><p><strong>Countermeasures:<\/strong>Explain each individual expenditure within the context of the overall job objectives, activity flow, and income and expenditure balance.<\/p><\/div>\n      <div class=\"fdw-card\"><h3>Method 5: Using media and public opinion to create pressure<\/h3><p>Major corruption cases are often accompanied by news reports, and those involved are easily pressured to rush to explain to the public.<\/p><p><strong>Countermeasures:<\/strong>First, solidify the legal statements, then decide whether to issue a statement or respond to the media.<\/p><\/div>\n      <div class=\"fdw-card\"><h3>Method 6: Using the risk of detention to force a confession<\/h3><p>If the prosecution raises concerns about collusion, destruction of evidence, or flight, they may request detention.<\/p><p><strong>Countermeasures:<\/strong>Prepare necessary documents in advance regarding residence, occupation, family, evidence preservation, and preventing evidence misuse.<\/p><\/div>\n    <\/div>\n    <p>If you have already been summoned for questioning, searched, or detained, it is recommended to immediately...<a href=\"tel:0277093611\">Book a confidential consultation<\/a>First, a lawyer will assess the risks associated with the evidence and the testimony.<\/p>\n  <\/section>\n\n  <section id=\"successful-defence\" class=\"fdw-section\">\n    <h2>IV. Successful Case: How Attorney Li Achieved Favorable Results Using the &quot;Large Reservoir Theory&quot;<\/h2>\n    <p><strong>Case Background:<\/strong>A county government official was accused of accepting 1.5 million yuan in kickbacks from manufacturers. The prosecution is investigating the case in accordance with the &quot;Anti-Corruption Law&quot; for accepting bribes in violation of official duties. The case carries a heavy criminal penalty and is also facing media pressure.<\/p>\n    <h3>Seven key actions taken by the legal team<\/h3>\n    <ol class=\"fdw-list\"><li><strong>Funds flowing to reconstruction:<\/strong>Organize fragmented cash flows such as cash, remittances, gift certificates, and advance payments into a timeline.<\/li><li><strong>Expert assistance:<\/strong>If necessary, commission an accounting professional to provide a reasonableness analysis of the specific expenditure.<\/li><li><strong>Administrative data collection:<\/strong>Identify similar cases, write-off practices, and related interpretations within government agencies.<\/li><li><strong>Media response:<\/strong>To prevent the parties involved from making unfavorable statements due to public pressure.<\/li><li><strong>Preparations for detention and release on bail:<\/strong>Prepare the necessary documents in advance for proof of residence, restrictions on residence, and proof of no travel.<\/li><li><strong>Court offense and defense:<\/strong>The prosecution provided objective data to address its questions regarding the selection of manufacturers and the purpose of expenditures.<\/li><li><strong>Result strategy:<\/strong>At the same time, different levels of solutions are prepared, such as acquittal, change of charge, probation, or commutation of fines.<\/li><\/ol>\n    <div class=\"fdw-note\"><strong>Key to winning the case:<\/strong>We found that the prosecution did not fully calculate the amount of money that the parties paid out of their own pockets, and presented the overall income and expenditure through the &quot;large reservoir theory,&quot; thus weakening the accusations of &quot;embezzlement&quot; and subjective intent.<\/div>\n  <\/section>\n\n  <section id=\"actions\" class=\"fdw-section\">\n    <h2>5. Golden Action Checklist for 72 Hours After Being Searched<\/h2>\n    <p>If investigators have obtained a search warrant for your office, home, or workplace, please ensure the scene is secure and refrain from making any statements during the chaos. The following is a typical 72-hour processing order for corruption cases.<\/p>\n    <div class=\"fdw-steps\"><div class=\"fdw-step\"><h3>0-6 hours: On-site response<\/h3><ul class=\"fdw-list\"><li>Request to see the search warrant and confirm the cause of action, scope, location, and time.<\/li><li>Contact a lawyer immediately to come to the scene.<\/li><li>Take a photo of the list of seized items for record-keeping before signing it.<\/li><\/ul><\/div><div class=\"fdw-step\"><h3>6\u201324 hours: Evidence preservation<\/h3><ul class=\"fdw-list\"><li>Back up unconfiscated emails, meeting minutes, and event materials.<\/li><li>Apply for a copy of the official document from the relevant authorities and retain the decision-making process.<\/li><li>Contact potential witnesses who may be helpful, but never instruct or imply perjury.<\/li><\/ul><\/div><div class=\"fdw-step\"><h3>24-72 hours: Legal battles<\/h3><ul class=\"fdw-list\"><li>The lawyer reviews the prosecution&#039;s request for detention or the direction of the investigation.<\/li><li>Prepare preliminary evidence and written explanations for the theory of large reservoirs.<\/li><li>Evaluate strategies for bail, residence restrictions, appeals, or petitions to investigate evidence.<\/li><\/ul><\/div><\/div>\n  <\/section>\n\n  <section class=\"fdw-section\">\n    <h2>VI. Frequently Asked Questions (FAQ)<\/h2>\n    <div class=\"fdw-faq\"><details open=\"\"><summary>Q1: Can the theory of large reservoirs guarantee that corruption cases will be acquitted?<\/summary><p>Not necessarily. The &quot;large reservoir&quot; theory must be supported by financial statements, supporting documentation, official usage records, and overall revenue and expenditure data. If there is only verbal assertion without explanation of the purpose of the funds or the rationality of the expenditure, the prosecution may still find a way to break through the case.<\/p><\/details><details><summary>Q2: Does the fact that public funds have entered a private account necessarily constitute embezzlement?<\/summary><p>Not necessarily, but the risk is very high. The key lies in whether you can prove the flow of funds, the purpose of expenditure, whether public funds were used for public purposes, and whether there was any illegal intent. The sooner you compile account information and vouchers, the better your defense will be.<\/p><\/details><details><summary>Q3: After being searched, can you explain the &quot;large reservoir theory&quot; to the prosecutors and investigators yourself?<\/summary><p>It is not recommended to provide a complete explanation on your own without preparation. The &quot;large reservoir&quot; theory involves cash flow, timelines, and documentation; incomplete or inconsistent statements may be perceived as evasive. It is advisable to have a lawyer assist with compiling the necessary information first.<\/p><\/details><details><summary>Q4: Can the crimes of accepting bribes, seeking personal gain, and offering bribes all be used to support the &quot;large reservoir theory&quot;?<\/summary><p>It depends on the type of case. The &quot;large reservoir theory&quot; is often used for disputes involving the misuse of public funds, the flow of expenses, reimbursement, or assistant fees. If the core of the case is a quid pro quo relationship, official conduct, and bribery, then the elements constituting bribery or accepting bribes must be addressed separately.<\/p><\/details><details><summary>Q5: Do companies or manufacturers involved in corruption cases also need criminal lawyers?<\/summary><p>Yes, it is necessary. The manufacturer may be involved in bribery, complicity, witness-to-defendant conversion, data withholding, or a reputational crisis. It is recommended that a lawyer familiar with major criminal and commercial transactions review the contracts, payments, correspondence, and internal processes.<\/p><\/details><\/div>\n  <\/section>\n\n  <section class=\"fdw-dark\">\n    <h2>Corruption cases are not solved by a single theory, but by reconstructing the whole picture through evidence.<\/h2>\n    <p>When dealing with cases under the Anti-Corruption Act, including bribery, profiteering, offering bribes, misuse of public funds, assistant fees, government procurement, or major criminal investigations, it is recommended to have a lawyer review the search and seizure documents, financial records, conversation records, and official document processes as soon as possible.<\/p>\n    <div class=\"fdw-actions\"><a class=\"fdw-btn primary\" href=\"tel:0277093611\">Start legal defense immediately\u25ba 02-77093611<\/a><a class=\"fdw-btn line\" href=\"https:\/\/line.me\/ti\/p\/@fdlaw\" target=\"_blank\" rel=\"noopener\">Schedule a lawyer consultation via Line<\/a><\/div>\n  <\/section>\n\n  <section id=\"expert-profile\" class=\"fdw-author\">\n    <h2>About the author | Fidelity Legal Attorney Li Yusheng<\/h2>\n    <p><strong>Current position:<\/strong>Host attorney at Fidelity Law Firm \/ Guest legal commentator on political commentary programs<\/p>\n    <p><strong>Areas of expertise:<\/strong>Defense in cases of corruption involving civil servants, political donation cases, crimes of seeking personal gain, bribery, and offering bribes; defense in major criminal cases.<\/p>\n    <p><strong>Professional opinion:<\/strong>When the prosecution examines each transaction using cash flow, vouchers, and witness testimonies, the defense must present the court with a complete timeline, administrative details, and accounting records to show the whole picture.<\/p>\n    <div class=\"fdw-note\">Finally, a reminder: there is a golden period for defense in corruption cases. You can call Fidelity Legal Hotline now. <a href=\"tel:0277093611\">02-77093611<\/a>Schedule a consultation to discuss survival strategies for corruption cases.<\/div>\n  <\/section>\n\n  <section class=\"fdw-section fdw-contact\">\n    <h2>Fidelity Law Firm Contact Information<\/h2>\n    <p><strong>Line\uff1a<\/strong><a href=\"https:\/\/line.me\/ti\/p\/@fdlaw\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/line.me\/ti\/p\/@fdlaw<\/a><br><strong>Tel:<\/strong><a href=\"tel:0277093611\" target=\"_blank\" rel=\"noreferrer noopener\">0277093611<\/a><br><strong>Facebook:<\/strong><a href=\"https:\/\/www.facebook.com\/fudalawyer\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.facebook.com\/fudalawyer<\/a><br><strong>website:<\/strong><a href=\"https:\/\/fdlaw.com.tw\/en\/corruption-crime-lawyer\/\" target=\"_blank\" rel=\"noreferrer noopener\">Specialized legal team for corruption and embezzlement cases<\/a><br><strong>e-mail:<\/strong><a href=\"mailto:info@fdlaw.com.tw\" target=\"_blank\" rel=\"noreferrer noopener\">info@fdlaw.com.tw<\/a><\/p>\n    <p>Further reading:<a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/corruption-lawyer-2\/\">The Anti-Corruption Ordinance imposes a maximum sentence of life imprisonment! A professional corruption lawyer teaches you how to successfully defend yourself against &quot;civil servant crimes&quot; | Fidelity Law Firm<\/a><\/p>\n    <p class=\"fdw-tags\"># Embezzlement # Anti-Corruption Act # The Great Reservoir Theory # Misuse of Public Funds # Crimes Committed by Public Servants # Bribery # Profiteering # Offering Bribes # Taipei Criminal Lawyer<\/p>\n  <\/section>\n<\/div>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\":\"https:\/\/schema.org\",\n  \"@type\":\"FAQPage\",\n  \"mainEntity\":[\n    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solid #e4e9ee;border-radius:8px;padding:14px 16px;margin:10px 0;background:#fff;}<br \/>\n.fdlaw-cluster-draft .faq summary{font-weight:700;color:#17324d;cursor:pointer;}<br \/>\n@media(max-width:767px){.fdlaw-cluster-draft .grid{grid-template-columns:1fr}.fdlaw-cluster-draft h2{font-size:1.18em}}<br \/>\n<\/style>\n<section class=\"fdlaw-cluster-draft\" id=\"seo-geo-public-addon-corruption-crime-lawyers\">\n<h2>Related topic groups and service portals<\/h2>\n<p class=\"lead\">If you encounter legal issues similar to those described in this article, you typically need to consider contracts, financial transactions, records, company documents, and litigation risks simultaneously, rather than just looking at a single legal provision. Below is a summary of related topics and services offered by Fidelity Law Firm that can be further explored after reading this article.<\/p>\n<div class=\"grid\">\n<div class=\"box\">\n<h3>Extended Theme Group<\/h3>\n<p><a href=\"https:\/\/fdlaw.com.tw\/en\/\u8caa\u6c61\u3001\u884c\u8cc4\u3001\u6536\u8cc4\u3001\u5716\u5229\u8207\u516c\u52d9\u54e1\u5075\u67e5\u98a8\u96aa\uff5c\u5bcc\u9054\/\">Embezzlement, bribery, accepting bribes, seeking personal gain and the risks of investigation by public officials<\/a><\/p>\n<p><a href=\"https:\/\/fdlaw.com.tw\/en\/\u5546\u52d9\u5211\u4e8b\u8207\u516c\u53f8\u8ca0\u8cac\u4eba\u5211\u4e8b\u98a8\u96aa\uff5c\u5bcc\u9054\u6cd5\u5f8b\u4e8b\u52d9\u6240\/\">Business criminal and criminal risks for company executives<\/a><\/p>\n<\/div>\n<div class=\"box\">\n<h3>Related services<\/h3>\n<p><a href=\"https:\/\/fdlaw.com.tw\/en\/corruption-crime-lawyer\/\">Questions and Answers on Corruption among Civil Servants<\/a><\/p>\n<p><a href=\"https:\/\/fdlaw.com.tw\/en\/criminal\/\">criminal lawyer<\/a><\/p>\n<p><a href=\"https:\/\/fdlaw.com.tw\/en\/legalconsulting\/\">Legal advice<\/a><\/p>\n<\/div>\n<\/div>\n<h2>Frequently Asked Questions<\/h2>\n<div class=\"faq\" id=\"faq-public-corruption-crime-lawyers\">\n<details>\n<summary>What is the most important thing before being questioned in a corruption case?<\/summary>\n<p>First, the scope of duties, administrative procedures, cash flow, contact records, and the consideration that may be identified by the prosecution should be confirmed.<\/p>\n<\/details>\n<details>\n<summary>What is the difference between the crime of profiteering and administrative negligence?<\/summary>\n<p>The crime of profiteering usually requires examining whether there was knowledge of violating the law and whether a specific person gained an illegal benefit; a crime cannot be presumed simply because of a poor outcome of an administrative decision.<\/p>\n<\/details>\n<details>\n<summary>Can private manufacturers also be involved in corruption cases?<\/summary>\n<p>Possibly. If interactions with public officials involve money, improper benefits, or procurement interests, they may be examined to determine whether they constitute bribery or complicity.<\/p>\n<\/details>\n<\/div>\n<\/section>\n<p><script type=\"application\/ld+json\" id=\"fdlaw-cluster-faq-schema-public-article-corruption-crime-lawyers\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\/\/fdlaw.com.tw\/public-article-corruption-crime-lawyers\/#faq\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\u6d89\u8caa\u6848\u4ef6\u88ab\u7d04\u8ac7\u524d\u6700\u91cd\u8981\u7684\u662f\u4ec0\u9ebc\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u61c9\u5148\u78ba\u8a8d\u8077\u52d9\u7bc4\u570d\u3001\u884c\u653f\u6d41\u7a0b\u3001\u91d1\u6d41\u3001\u63a5\u89f8\u7d00\u9304\u8207\u53ef\u80fd\u88ab\u6aa2\u65b9\u8a8d\u5b9a\u7684\u5c0d\u50f9\u95dc\u4fc2\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u5716\u5229\u7f6a\u548c\u884c\u653f\u758f\u5931\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u5716\u5229\u7f6a\u901a\u5e38\u9700\u8981\u6aa2\u8996\u662f\u5426\u660e\u77e5\u9055\u80cc\u6cd5\u4ee4\u53ca\u662f\u5426\u4f7f\u7279\u5b9a\u4eba\u7372\u5f97\u4e0d\u6cd5\u5229\u76ca\uff0c\u4e0d\u80fd\u53ea\u56e0\u884c\u653f\u6c7a\u7b56\u7d50\u679c\u4e0d\u4f73\u5c31\u63a8\u5b9a\u72af\u7f6a\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u6c11\u9593\u5ee0\u5546\u4e5f\u6703\u6d89\u72af\u8caa\u6c61\u6848\u4ef6\u55ce\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u53ef\u80fd\u3002\u82e5\u8207\u516c\u52d9\u54e1\u4e92\u52d5\u6d89\u53ca\u91d1\u9322\u3001\u4e0d\u6b63\u5229\u76ca\u6216\u63a1\u8cfc\u5229\u76ca\uff0c\u53ef\u80fd\u88ab\u6aa2\u8996\u662f\u5426\u69cb\u6210\u884c\u8cc4\u6216\u5171\u72af\u8cac\u4efb\u3002\"}}]}<\/script><br \/>\n<!-- fdlaw-seo-geo-bridge:start --><\/p>\n<section class=\"fdlaw-seo-geo-bridge\" id=\"fdlaw-seo-geo-bridge\">\n<style>\n.fdlaw-seo-geo-bridge{margin:44px auto;padding:28px;max-width:980px;background:#f7f4ef;border-left:5px solid #b47a35;color:#17324d}.fdlaw-seo-geo-bridge h2{font-size:26px;line-height:1.35;margin:0 0 14px;color:#17324d}.fdlaw-seo-geo-bridge p{font-size:17px;line-height:1.85}.fdlaw-seo-geo-bridge .fdlaw-links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin:20px 0}.fdlaw-seo-geo-bridge .fdlaw-links a{display:block;background:#fff;border:1px solid #e4ddd2;padding:12px 14px;color:#17324d;text-decoration:none;font-weight:700}.fdlaw-seo-geo-bridge details{background:#fff;border:1px solid #e4ddd2;margin:10px 0;padding:14px}.fdlaw-seo-geo-bridge summary{font-weight:800;cursor:pointer}.fdlaw-seo-geo-bridge .fdlaw-cta{margin-top:18px;padding:16px;background:#17324d;color:#fff}.fdlaw-seo-geo-bridge .fdlaw-cta a{color:#fff;font-weight:800}@media(max-width:760px){.fdlaw-seo-geo-bridge{padding:22px 18px}.fdlaw-seo-geo-bridge .fdlaw-links{grid-template-columns:1fr}}<br \/>\n<\/style>\n<h2>Further Reading on the Risks of Corruption and Civil Servant Investigations<\/h2>\n<p>If you are dealing with company, responsible persons, contracts, financial transactions, investigative, or litigation risks, it is recommended that you first organize the facts, documents, and potential legal proceedings together, rather than relying on a single keyword. The following content can help you explore related topics further and quickly determine your next steps.<\/p>\n<div class=\"fdlaw-links\"><a href=\"https:\/\/fdlaw.com.tw\/en\/corruption-crime-lawyer\/\uff5c\u5bcc\u9054\u6cd5\u5f8b\u4e8b\u52d9\u6240\/\">Embezzlement, bribery, accepting bribes, seeking personal gain and the risks of investigation by public officials<\/a><br \/>\n<a href=\"https:\/\/fdlaw.com.tw\/en\/\u5546\u52d9\u5211\u4e8b\u8207\u516c\u53f8\u8ca0\u8cac\u4eba\u5211\u4e8b\u98a8\u96aa\uff5c\u5bcc\u9054\u6cd5\u5f8b\u4e8b\u52d9\u6240\/\">Major criminal and corporate executive risks<\/a><br \/>\n<a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/corruption-lawyer-3\/\">What civil servants need to do when facing corruption investigations<\/a><br \/>\n<a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/corruption-crime-lawyers\/\">The &quot;Reservoir Theory&quot; of Corruption Cases<\/a><\/div>\n<div class=\"fdlaw-faq\">\n<details>\n<summary>What should you be aware of when being interviewed by the Independent Commission Against Corruption (ICAC) or the Investigation Bureau regarding a corruption case?<\/summary>\n<p>The identity of the person notifying you, the suspected crime, their job authority, the decision-making process, the flow of funds and related documents should be clarified first. It is not appropriate to answer the question based on impressions alone, such as the reason for the official act or the receipt of funds.<\/p>\n<\/details>\n<details>\n<summary>How to distinguish between the crime of profiteering and administrative negligence?<\/summary>\n<p>The crime of profiteering typically examines whether there was knowledge of illegality, whether a specific person obtained an unlawful benefit, whether the discretion of office deviated from the purpose of the law, and whether there was consideration or an improper relationship.<\/p>\n<\/details>\n<details>\n<summary>Why should you seek legal counsel as early as possible in a corruption case?<\/summary>\n<p>Corruption cases involve severe penalties and intensive investigations. Early statements and seized documents often influence the direction of subsequent defense. Organizing work procedures and evidence in advance can reduce the risk of misjudgment.<\/p>\n<\/details>\n<\/div>\n<p class=\"fdlaw-cta\" style=\"background:#173653;color:#ffffff;border-left:4px solid #8a6a2f;padding:18px 20px;margin:28px 0;line-height:1.9;border-radius:2px;\">If you need legal assistance to determine the next step, you can first organize the above documents and timeline, and then contact Fidelity Law Firm for assistance in assessing the direction of the process. <a href=\"https:\/\/fdlaw.com.tw\/en\/contact\/\" style=\"color:#dbeafe;font-weight:700;text-decoration:underline;text-underline-offset:3px;\">Contact Fidelity Law Firm<\/a><\/p>\n<p><script type=\"application\/ld+json\" id=\"fdlaw-seo-geo-faq-corruption-crime-lawyers\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\/\/fdlaw.com.tw\/blog\/corruption-crime-lawyers\/#fdlaw-seo-geo-faq\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\u88ab\u5ec9\u653f\u7f72\u6216\u8abf\u67e5\u5c40\u7d04\u8ac7\u8caa\u6c61\u6848\u4ef6\u6642\u8981\u6ce8\u610f\u4ec0\u9ebc\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u61c9\u5148\u91d0\u6e05\u901a\u77e5\u8eab\u5206\u3001\u6d89\u5acc\u7f6a\u540d\u3001\u8077\u52d9\u6b0a\u9650\u3001\u6c7a\u7b56\u6d41\u7a0b\u3001\u91d1\u6d41\u5f80\u4f86\u8207\u76f8\u95dc\u6587\u4ef6\uff0c\u4e0d\u5b9c\u53ea\u6191\u5370\u8c61\u56de\u7b54\u8077\u52d9\u884c\u70ba\u6216\u6536\u53d7\u6b3e\u9805\u7684\u539f\u56e0\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u5716\u5229\u7f6a\u548c\u884c\u653f\u758f\u5931\u600e\u9ebc\u5340\u5206\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u5716\u5229\u7f6a\u901a\u5e38\u6703\u6aa2\u8996\u662f\u5426\u660e\u77e5\u9055\u6cd5\u3001\u662f\u5426\u4f7f\u7279\u5b9a\u4eba\u53d6\u5f97\u4e0d\u6cd5\u5229\u76ca\u3001\u8077\u52d9\u88c1\u91cf\u662f\u5426\u504f\u96e2\u6cd5\u4ee4\u76ee\u7684\uff0c\u4ee5\u53ca\u6709\u7121\u5c0d\u50f9\u6216\u4e0d\u7576\u95dc\u4fc2\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u8caa\u6c61\u6848\u4ef6\u70ba\u4ec0\u9ebc\u8981\u53ca\u65e9\u627e\u5f8b\u5e2b\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u8caa\u6c61\u6848\u4ef6\u5211\u5ea6\u91cd\u3001\u5075\u67e5\u5bc6\u96c6\uff0c\u65e9\u671f\u7b46\u9304\u548c\u6263\u62bc\u8cc7\u6599\u5e38\u5f71\u97ff\u5f8c\u7e8c\u8faf\u8b77\u65b9\u5411\uff0c\u53ca\u65e9\u6574\u7406\u8077\u52d9\u6d41\u7a0b\u8207\u8b49\u64da\u53ef\u964d\u4f4e\u8aa4\u5224\u98a8\u96aa\u3002\"}}]}<\/script><br \/>\n<\/section>\n<p><!-- fdlaw-seo-geo-bridge:end --><\/p>","protected":false},"excerpt":{"rendered":"<p>Embezzlement Cases | The &quot;Big Reservoir Theory&quot; | The &quot;Not Guilty&quot; Defense for Misuse of Public Funds Last Updated: August 15, 2025 | Author: Attorney Li Yusheng (Principal Attorney at Fidelity Legal\/Political [\u2026])<\/p>","protected":false},"author":1,"featured_media":8193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"qubely_global_settings":"","qubely_interactions":"","footnotes":""},"categories":[77],"tags":[485,95],"class_list":["post-8191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taipei-criminal-lawyer","tag-485","tag-95"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"qubely_featured_image_url":{"full":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548.webp",1280,853,false],"landscape":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548-1200x750.webp",1200,750,true],"portraits":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548-540x320.webp",540,320,true],"thumbnail":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548-150x150.webp",150,150,true],"medium":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548-300x200.webp",300,200,true],"medium_large":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548-768x512.webp",768,512,true],"large":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548-1024x682.webp",1024,682,true],"1536x1536":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548.webp",1280,853,false],"2048x2048":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548.webp",1280,853,false],"trp-custom-language-flag":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548-18x12.webp",18,12,true],"qubely_landscape":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548-1200x750.webp",1200,750,true],"qubely_portrait":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548-540x320.webp",540,320,true],"qubely_thumbnail":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/08\/pexels-karolina-grabowska-4968548-140x100.webp",140,100,true]},"qubely_author":{"display_name":"\u53f0\u5317\u5f8b\u5e2b\u63a8\u85a6","author_link":"https:\/\/fdlaw.com.tw\/en\/author\/admin\/"},"qubely_comment":6,"qubely_category":"<a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/category\/taipei-criminal-lawyer\/\" rel=\"category tag\">\u5211\u6cd5\u53ca\u5211\u4e8b\u8a34\u8a1f<\/a>","qubely_excerpt":"\u8caa\u6c61\u6848\u4ef6\uff5c\u5927\u6c34\u5eab\u7406\u8ad6\uff5c\u516c\u6b3e\u516c\u7528\u7121\u7f6a\u6297\u8faf \u6700\u5f8c\u66f4\u65b0\uff1a2025\u5e748\u670815\u65e5\uff5c\u4f5c\u8005\uff1a\u674e\u80b2\u6607\u5f8b\u5e2b\uff08\u5bcc\u9054\u6cd5\u5f8b\u4e3b\u6301\u5f8b\u5e2b\uff0f\u653f&hellip;","_links":{"self":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/8191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/comments?post=8191"}],"version-history":[{"count":14,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/8191\/revisions"}],"predecessor-version":[{"id":11787,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/8191\/revisions\/11787"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/media\/8193"}],"wp:attachment":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/media?parent=8191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/categories?post=8191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/tags?post=8191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}