Former New Taipei Linkou District Chief Indicted for Embezzling NT$530,000 in Special Funds

Liao Wu-hui, former chief of New Taipei's Linkou District, has been indicted for corruption after allegedly instructing a subordinate to embezzle approximately NT$530,000 from the chief's special allowance and other funds using fraudulent receipts. Prosecutors have requested no probation for Liao, citing his attempt to destroy evidence after being reported, despite having returned the illicit gains. Three other staff members were also indicted.
事件NQ 73/100出典:PR Times

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  • 📰 Published: May 21, 2026 at 21:24
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(CNA, New Taipei, 21st) Liao Wu-hui, former chief of New Taipei's Linkou District, allegedly instructed subordinates to use fraudulent receipts for reimbursement, embezzling approximately NT$530,000 from the district chief's special fund and other sources. Prosecutors have indicted him on charges including corruption and recommended against probation, noting that although he returned the illicit gains, he attempted to destroy evidence after being reported. According to the indictment from the New Taipei District Prosecutors Office, Liao Wu-hui, currently a Senior Specialist at the New Taipei City Tourism and Travel Department, instructed a clerk surnamed Hung from the secretariat's office to withdraw NT$10,000 in cash monthly from the district chief's special fund for his personal use after taking office as Linkou District Chief in January 2023. When the clerk, Hung, reported that the monthly special fund limit of NT$19,500 was insufficient to meet his demand, Liao then instructed an unknowing section chief of the Economic Development Section to allocate district administration funds under the guise of office greening for Hung's use. Hung then collected blank receipts or solicited food invoices from colleagues to fabricate proof of expenditure for reimbursement. The two embezzled over NT$530,000 in this manner. In December 2024, the then-head of the secretariat's office, surnamed Huang, despite learning of the matter, still approved Hung's fraudulent reimbursements, stamping his approval in the 'unit supervisor' and 'agency head' columns. Additionally, as Liao was set to be transferred to the Tourism and Travel Department in April 2025, Hung still had an outstanding advance of about NT$40,000 paid for Liao, which had not yet been reimbursed from the special fund. The then-chief secretary of the district office, surnamed Wang, upon learning this, still approved a fraudulent claim of NT$39,255 submitted by Hung and Huang under budget items like 'environmental maintenance and miscellaneous expenses,' allowing Hung to recover the advanced payment. Prosecutors recently concluded their investigation and indicted the four individuals—Liao, Hung, Huang, and Wang—for violations of the Anti-Corruption Act and forgery under the Criminal Code. Prosecutors pointed out that Liao, as a local district chief with a relatively high salary and degrees in law from National Taipei University and Fu Jen Catholic University, knowingly broke the law, embezzled public funds in small amounts over a long period, and even instructed the destruction of account books to cover up his crime after being reported. He only confessed after the investigation. Although he returned the illicit gains, the prosecution still recommended that the court not grant him probation. As for clerk Hung, who carried out the fraudulent reimbursements out of fear of the district chief's authority, and whose offenses were not brief, prosecutors considered his confession and the fact that he received no personal illegal benefits, requesting an appropriate sentence. Regarding Chief Secretary Wang and Head Huang, their involvement was to facilitate the reimbursement and their culpability is considered lesser. However, as supervisors, they failed to stop the crime out of fear of the district chief's power. Prosecutors recommended probation for them if they confess during the trial. In response, Liao Wu-hui stated that during the interrogation process,

FAQ

前林口區長廖武輝被指控詐領多少金額?

根據起訴書,他涉嫌詐領約新台幣53萬元。

除了廖武輝外,還有誰被起訴?

同案被起訴的還有秘書室洪姓課員、時任秘書室黃姓主任,以及時任區公所王姓主秘,共4人。

檢方為何建議不給予廖武輝緩刑?

檢方認為他身為地方首長且具法律學歷,卻知法犯法,且在被檢舉後試圖指示銷毀帳冊湮滅證據,犯後態度不佳,因此即便他繳回犯罪所得,仍建請不予緩刑。

廖武輝的詐領手法是什麼?

他指示下屬每月從特別費提領1萬元現金私用,並在額度不足時,挪用區政業務費,再由下屬蒐集空白收據或他人發票等編造不實支出證明來核銷。

廖武輝目前的職位是什麼?

根據起訴書內容,他現任新北市觀光旅遊局專門委員。