There is no mandatory election recount rule in Taiwan. The candidate who lost must apply to the court to request an election recount. The losing candidate who was unwilling to accept the election result created much political turbulence, contributing greatly to a general feeling of unease among citizens and a waste of resources through disputes over the lengthy lawsuit procedure. The purpose of this article is to propose a statistical study and formulate a guideline of mandatory election recount for Taiwan by examining the past election recount examples and studying the rules of election recount in each US state.