According to the statistics of the Judicial Juan, the rate of guilty verdicts on corruption crimes is relatively lower than general crimes in taiwan, therefore how to increase the rate of guilty verdicts on corruption crime has became the central issue of criminal policy. This essay review the normative structure of Anti-Corruption Act, which as the major law to prevent from corruption crime in taiwan, from perspective in effectiveness of corruption prosecution, and criticize it's violation of fundamental principle of rule of law, such as definite law and presumption of innocence. Finally, recommendations about the amendment of law are presented, as followings: repeal the Anti-Corruption Act and return to application of criminal law; loosen the consideration relationship in Bribery to replace ”Property crimes of unknown origin”.