The act of trademark infringement punished under the Trademark Act mainly includes unauthorized use of a trademark, or sale, display for sale, exportation or importation of goods bearing an unauthorized trademark. The act of sale referred to, as understood by the public, usually means sale of goods and does not include purchasing of goods.

After referring to a Criminal Judgment of the Supreme Court in 1978, the Taipei District Court, however, held in its Judgment on a criminal case in 2011 that act of sale did not have to include both the purchasing of goods and the resale of such goods. Where a party purchased or sold counterfeit trademark goods for profit-making purpose, this was deemed an act of sale subject to punishment under the Trademark Act. In sum, purchasing of counterfeit trademark goods for profit-making purpose violated the Trademark Act, even though these goods were not resold eventually.