Criminal Code of the Republic of China Article 342Jan. 15, 2020

A person who manages the affairs of another for purpose to take an illegal benefit for himself or for a third person or to harm the interests of his principal and who acts contrary to his duties and thereby causes loss to the property or other interest of the principal will be sentenced to imprisonment for not more than five years or short-term imprisonment; in lieu thereof, or in addition there to, a fine of not more than five hundred thousand yuan may be imposed. "An attempt to commit an offense specified in the preceding paragraph is punishable.

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