In a civil judgement rendered on November 16, 2015, the IP Court ruled that the term "unit retail price" prescribed in Article 71, Paragraph 1, Sub-paragraph 3 of the Taiwan Trademark Act refers to the unit retail price at which the infringer sold the infringing goods.  If the infringing wholesaler sold the infringing goods to other retailers, and then other retailers resold the infringing goods, the damages caused by the infringing wholesaler should not be calculated by the resale unit retail price, because the subsequent resale was not the act of the wholesaler and hence the wholesaler should not be held responsible.  Therefore, the damages caused by the infringing wholesaler should be calculated by the amount of the seized infringing goods and the unit retail price at which the wholesaler sold the infringing goods.