This article aims to explore the criminal liability of illicit wealth which is recently amended in Anti-Corruption Statute (Article 6-1). Because Taiwan's criminal justice has not yet punished any defendant pursuant to Article 6-1, the analysis in this article is mainly focused on theoretical discussions which understand it as an independent crime. Rather than adopting the general thesis, the author argues that ”illicit wealth” is nothing but a subsidiary provision (in German: Auffangtatbestand) of corruption crimes. The function of ”illicit wealth” is aimed to punish the corruption defendants in case the consideration of bribery or the agreement on ”transferring financial interests by paying kickback” cannot be proved to the extent of beyond a reasonable doubt.