The document stated the expenditures on state affairs were similar to the discretionary expenses of the head of state, which exist precisely to supplement head-of-state allowances. The document further stated that there had never been any evidence establishing Chen's direct involvement in the case and that the NT $ 400 million in question was a political contribution, not a bribe.
他辯稱「國務機要費」就像一般政府首長的「特別費」，本就是補貼式的首長零用金；而龍潭案則從頭到尾沒有證據顯示他與此案的「直接」關係，至於收受 4 億元，蓋為政治獻金而非賄款等等。