Generally Domestic scholars and judicial personnel on the attitude of obstruction of justice tend to respond negatively; however, this article revealed that the majority of citizens in this country expressed their revulsion to obstruction of justice acts. It is obvious that if the problem of obstruction of justice cannot be solved, it will undermine the belief in the impartiality of the judicial system. In order to establish the authority and impartiality of the judicial system and to ensure due process of law, this article referred a variety of theories and practices from developed countries which prohibit all types of obstruction of justice. This dissertation also concludes that people’s trust in the judicial investigations and trials must base on due process of law to discover the truth. The investigation authorities should strictly comply with the principles aforementioned. The defendant or the holders of relevant evidence should assist in discovering the truth on account of the act and omission obligation. Anyone who violates the truth obligation by unlawful means and thus impair the impartiality of the judiciary should be subjected to considerable sanctions, to protect against contamination judicial and make people convinced. Due to these grounds, this article also detailed description of penalty of the obstruction of justice in the American legal system (U.S.C.) is provided as a reference for the legislation of Taiwan. Furthermore, after comparing Taiwan legal system with the American counterpart, the author found that there remains a number of loopholes in the law of obstruction of justice that needs to be closed. Therefore, the author of this article puts forward some proposals to amend the Taiwanese criminal law, hoping to invite domestic academia, Judicial Officers and other legal persons to review, reflect on, and provide some lessons from this study to the legislature to plug these loopholes.