The Taipei District Court rendered a judgment related to Article 23, paragraph 2 of the Company Act, which stipulates: “If the responsible person of a company has, in the course of conducting business operations, violated any provision of the applicable laws and/or regulations and thus caused damage to any other person, he/she shall be liable, jointly and severally, for the damage to such other person.”  The court opined that the term “in the course of conducting business operations” refers to a responsible person who was actually involved in carrying out business activities.  If a registered responsible person indeed does not participate in conducting business operations, such nominally responsible person shall not be held jointly and severally liable for damages.