It would seem so, at least in principle.
Article 161 of the Code of Criminal Procedure of the Republic of China, as translated, reads in pertinent part:
[quote]The public prosecutor shall bear the burden of proof as to the facts of the crime charged against an accused. . . .[/quote] law.moj.gov.tw/PDAENG/GetNewFile.ashx?FileId=491 (Word document, will pop up)
Article 154 of the same Code, as translated, reads in pertinent part:
[quote]Prior to a final conviction through trial, an accused is presumed to be innocent. [/quote] (See link posted above.)
Article 301 of the same Code, as translated, reads in pertinent part:
[quote]If it cannot be proved that an accused has committed an offense or if his act is not punishable, a judgment of “Not Guilty” shall be pronounced.[/quote] (See link posted above.)
To try to give some context to the law quoted and cited above, here are two articles (good ones, in my opinion) on changes in Taiwan’s law of criminal procedure in the past few years, and on related matters:
Brian L. Kennedy, “Taiwan’s Criminal-Justice System: Clash of Cultures,” Taiwan Review, April 1, 2003
taiwanreview.nat.gov.tw/ct.asp?x … tNode=1347
Celia Llopis-jepsen, “The Backsliding of Judicial Reform,” Taipei Times, January 19, 2010
taipeitimes.com/News/editori … 2003463825