This article researches the legal assistance and “Agreement On Mutual Legal Assistance In Criminal Matters Between The Taipei Economic And Cultural Representative Office In The United States And The American Institute In Taiwan” about obtaining evidence from abroad. The Agreement went into effect on March 26, 2002, and it has advanced our international position, but has not been mentioned in our judgments up to the present. However, we hope this situation will be changed in the future, and the agreement will be amended.