With regard to the administrative orders of statutory interpretation or the basis for determining the facts or ruling of the case handed down by the government agencies in accordance with their respective authorities, the court may not refuse to apply them if they are applicable to the case. However, there are millions of different administrative orders of statutory interpretation and some of them may be inconsistent with the law, or may violate Article 172 of the Constitution of the Republic of China. Thus, the court shall adjudicate the case pursuant to the administrative orders of statutory interpretation only when the court reasonably believes that the statutory interpretation in the administrative orders is fairly accurate. Article 80 of the Constitution of the Republic of China provides that a judge is obligated to adjudicate a case neutrally and independently pursuant to the law. Therefore, with regard to the facts-finding or application of the law, a judge shall, based on his or her fair and honest belief in the accurate interpretation of the law, give a lawful and legitimate legal opinion on a controversy which requires an accurate judicial interpretation.