The ship in marine transportation sails between ports worldwide to carry passengers and goods and the carrier employs the ship agent to handle the related affairs in the local ports. Ship agent is the party destined by the carrier to deal with the related affairs of carriage and shipments on behalf of the latter and in consideration of rewards. The role of ship agent is important to both carriers and cargo interests, including shippers and consignees. If the cargo is damaged in the process of marine transportation, since cargo interests and their insurers do not contract with the carrier in person and the related information of the carrier cannot be collected from the carriage documents and the statute limitation is close to exhausted after insurance claim-handling, it is difficult for the cargo interests and their insurers to inform the carrier in accordance with the Civil Code and Insurance Act in Taiwan. However, if the ship agent is seen to have the authority of processing the cargo claims, the notice sent to the ship agent takes effect to the carrier as of the carrier's actual receipt. The author introduces the nature and effect of the subrogation in the opinion of majority which results in some failures in marine subrogated cargo claims in the very beginning and analyzes the contents of subrogation; in addition, the author uses the theory of agency in detail, especially the commercial agency which is in the developing stage of our academic theory, to result in that the delegation scope of the ship agent contains the authority of processing cargo claims. Finally, the author comments on the Supreme Court case based on the aforesaid theories. The author hopes that the contents of this paper could be adopted as one of the reference resources so as to settle the related issue of the role of ship agent in subrogated claims.