Anyone who deals with litigation cases for profit without an attorney license shall, unless permitted by law, be subject to imprisonment for a maximum of one year and, in addition thereto, a fine of not less than NT$30,000 but not more than NT$150,000.
The above provision shall apply to any foreign attorney who violates Article 115 hereof, or any foreign legal affairs attorney who violates Article 120 hereof.

Any attorney who allows anyone without an attorney license to use his/her law firm, certificate or badge but does not practice law in person shall be subject to imprisonment for a maximum of one year and, in addition thereto, a fine of not less than NT$30,000 but not more than NT$150,000.
The above provision shall apply to any foreign legal affairs attorney who allows anyone without an attorney license to use his/her law firm, certificate or badge but does not practice law in person.

Anyone without an attorney license who establishes a law firm and employs attorneys for legal practice for profit or enters into a partnership with attorneys for legal practice shall be subject to imprisonment of up to one year and a fine of not less than NT$30,000 but not more than NT$150,000.
The above provision shall apply to a non-citizen or a foreign attorney who without permission, for the purposes of profit, employs an attorney of the Republic of China or establishes a partnership with such attorney to practice the laws of the Republic of China.

A foreign legal affairs attorney who without good cause reveals confidential information acquired or possessed as a result of his/her legal practice shall be subject to imprisonment of up to one year or a fine not more than NT$200,000.

Where anyone who holds an attorney license but fails to join a bar association begins providing any of the legal services set forth in the subparagraphs below by himself/herself or in cooperation with other attorneys for profit, he/she shall be subject to an administrative fine of not less than NT$100,000 and not more than NT$500,000 imposed by the Ministry of Justice, and shall also be ordered to terminate the act within a prescribed period of time; if such termination is not made within the prescribed time period, such person shall be subject to an administrative fine of not less than NT$200,000 and not more than NT$1 million, and his or her attorney license shall be cancelled:
1. Litigation, non-litigation, petitions, and submissions of objection to administrative authorities such as preparatory proceedings for petitions; or
2. Providing legal advisory services or writing legal documents for business.