When a crime was committed by multiple defendants, how to identify the evidence status of one defendant's confession to his or her co-defendant has long been confusing. To clarify the evidence status of the co-defendant's confession so that the court would correctly apply it at trial, this study would base on the Grand Justice Council Interpretation of No. 582, which held: "A criminal co-defendant exists only for reasons like economy of lawsuits, which results either from the merger or addition of complaints filed by a public or private prosecutor, or from the merger of trials initiated by a court of law. The respective defendants and the facts related to their respective crimes, however, still exist independently of each other. Therefore, a co-defendant is, in essence, a third-party witness in the case concerning another co-defendant. Thus, the merger of cases should not affect the aforesaid constitutional rights of such other co-defendant," to sweep relative disputes. Since the hearsay rules was adopted in 2003 in Taiwan, this study would also base its analysis on how the out-of-court confession of a co-defendant works in the American hearsay system and how courts in the United States apply it. At the end, this study concludes with asserting that insufficient classifications of the co-defendant's out-of-court confession in the Grand Justice Council Interpretation of No. 582 results in legal conflicts regarding how to apply this judicial interpretation at trial.