YSP-Notification-2025.DEC.29

 

YSP Civil Victory Court Ruling Summary (Final Ruling by the Supreme Court – Case Concluded at Third Instance)

 

[Official Source – Judicial Yuan Judgment System (Taiwan)]

https://judgment.judicial.gov.tw/LAW_Mobile_FJUD//FJUD/data.aspx?ty=JD&id=TYDV%2c111%2c%E9%87%8D%E8%A8%B4%2c449%2c20231229%2c1

 

Case Number: Supreme Court Civil Ruling 2025, Tai-Shang-Zi No. 1479

Date of Judgment: August, 27th , 2025

Case Subject: Civil Claim for Damages

 

Procedural Background

The appellants, Ms. An-Chien C. (Sandy) and Mr. Jing-Ren F. (Jason), jointly appealed the judgment rendered by the Taiwan High Court (Taiwan High Court 2024 Re-Appeal Civil Case No. 671) dated May 27, 2024. The Supreme Court has reviewed the appeal and issued the following ruling:

 

Supreme Court Ruling

Ruling: The appeal is dismissed.

Litigation Costs: To be borne by the appellants.

 

Key Legal Findings

1. Legal Threshold Not Met:

The appellants failed to satisfy the procedural and substantive requirements for a third-instance appeal. Their arguments largely disputed the evidentiary findings of the second-instance court without clearly identifying any legal error or issue of principle worthy of Supreme Court review.

 

2. Findings of the High Court Upheld:

The High Court had already determined that the appellants, while serving as YSP’s General Manager Mr. Jing-Ren F. and Deputy Sales Manager Ms. An-Chien C., had without authorization:

o Secretly established a third-party intermediary company. (DBA Co., Ltd.)

o Sold machines to Russia & Switzerland customers at elevated prices while purchasing them from YSP at below-market rates.

o Profited from price differences without the company’s knowledge, causing direct financial harm to YSP.

o Instructed the customer (LMO) to remit a total of USD 77,700 directly to Ms. An-Chien C.’s personal account at Bank of America in the United States, of which only USD 10,000 was later returned.

o Claimed the remittance was a bonus authorized by the Chairman, a claim the court found entirely unsupported by evidence.

 

3. Compensation Award Affirmed:

The court confirmed the appellants must jointly compensate YSP for:

o USD 261,050 in price difference loss

o USD 67,700 in misappropriated customer funds

o TWD 2,588,586 in lost tax refunds

o Plus 5% annual interest calculated from November 2022 and May 2023, respectively, until full repayment.

 

Final Remarks from the Supreme Court

• The defendants’ actions constituted a serious breach of fiduciary duty.

• Their claim that the chairman authorized their actions or awarded them a bonus was unsubstantiated and rejected.

• The dismissal of related criminal charges does not negate civil liability, which remains fully enforceable based on the presented evidence.

 

Subsequent Enforcement Progress:  

On November 10, 2025, the Taipei District Court issued four execution orders to seize the assets under the names of defendants Jing-Ren F and An-Chien C, covering USD 328,750, TWD 2,588,586, together with interest and execution fees. 

This action ensures that the civil compensation liability as ruled by the Supreme Court can be effectively enforced. 

Furthermore, on December 9, 2025, the defendants also complied with the court judgment and completed the payment to YSP, thereby ensuring that the relevant compensation obligations were duly fulfilled in accordance with the law.

 

Stakeholder Notice

This ruling affirms YSP’s legal position and underscores its commitment to ethical governance. 

All partners and stakeholders are advised that YSP will pursue full civil remedies against unauthorized, deceptive, or self-serving conduct—particularly those affecting international representation or misappropriating the YSP brand.

 

Yu Shine Precision Machine Co., Ltd