一、

Investigation Departments:Taiwan Ciaotou District Prosecutors’ Office, First Investigation Corps of the Criminal Investigation Bureau(CIB), Criminal Investigation Corps of Kaohsiung City Police Department, Criminal Investigation Corps of New Taipei City Police Department, Criminal Investigation Corps of Taichung City Government Police Department, Criminal Investigation Corps of Yilan County Police Department, and Criminal Investigation Corps of Taoyuan City Police Department.

二、

Time of Seizure: January 7, 2026

三、

Location of Seizure: Nanzi Dist., Kaohsiung City

四、

Suspects: The main suspect, Zheng, and others, for a total of 36 suspects.

五、

Stolen property and evidence seized:The Evidence included company seals (both the official seal and authorized representative’s seal), purchase and sales invoices, forged National Taxation Bureau receipt stamps, computer files from the accounting firm, and mobile phones.

六、

Case Summary:

(一)

The First Investigation Corps of CIB analyzed cases involving fraud committed through corporate accounts and discovered that one individual had applied for multiple company accounts or the authorized representatives of one company had been frequently changed, ultimately resulting in such accounts becoming dummy accounts used by a fraud ring. For example, when applying for corporate online banking, the designated transfer amount for a single transaction could reach as high as NT$50 million (the same currency referred to hereinafter). Apparently, fraud involving corporate accounts is gradually becoming serious. First Investigation Corps of the Criminal Investigation Bureau reviewed the 165 data analysis and formed a special task force with police departments in Kaohsiung City, Taichung City, Taoyuan City, New Taipei City, and Yilan County. The task force then reported the case to Prosecutor Ting-Chieh Tsai of Taiwan Ciaotou District Prosecutors’ Office for investigation.

(二)

The task force reviewed relevant information from the Ministry of Finance, the Ministry of Economic Affairs, various county and city governments, and financial institutions, with a CPA Firm in Kaohsiung City identified as the major suspect. Statistics showed that 20% of the companies registered through this CPA Firm became alert accounts, which exceeded the national average of 1.8%. Further investigation revealed that members of the fraud ring used the tax-saving excuse to acquire personal data through relatives and the internet, which was then handed over to the CPA to assist the fraud ring in completing company registration. The CPA had roughly profited multi-millions dollars from such fraud practice.

(三)

The task force presented arrest warrants and search warrants that were issued by Taiwan Ciaotou District Prosecutors’ Office and the Court, together with personnel from the National Taxation Bureau of the Southern Area of the Ministry of Finance, to investigate and arrest 36 suspects, including CPA Zheng (and 10 employees) in Kaohsiung City, New Taipei City, Taichung City, Yilan, Pingtung, etc. Evidence, including company seals (both the official seal and the authorized representative’s seal), purchase and sales invoices, forged National Taxation Bureau receipt stamps, computer files from the accounting firm, and mobile phones that were seized at two accounting firms in Kaohsiung City. The case was transferred to Taiwan Ciaotou District Prosecutors’ Office for investigation on charges of violating Fraud Crime Hazard Prevention Act, Money Laundering Control Act, Company Act, Tax Collection Act, and Business Entity Accounting Act. The judge ordered that CPA Zheng be detained after being interrogated by the prosecutor.

(四)

CIB hereby urges all CPAs and related professionals not to work for fraud syndicates in setting up dummy companies for petty gains. The general public should also refrain from casually handing over their identification documents to others to set up dummy companies and act authorized representative. It will not only violate the Company Act and may also involve in multiple charges against the Money Laundering Control Act, the Tax Collection Act, and the Business Entity Accounting Act. If the company is involved in fraud, the victim will also seek compensation, making it a total loss. The National Police Agency continues to require all police agencies nationwide to trace the source of cases involving fraudulent company registrations, interrupt the fraud supply chain, and ensure the property safety of the general public.