Liao, who is a teacher has been accused of suffocating an 11-month-old boy in her care by laying on top of him after she requested that he takes a nap and he refused.
During the incident Liao, allegedly lay on Lee, pressing her body onto his as he lay face down on the floor.
The infant allegedly struggled under the woman’s body before becoming unresponsive.
Liao who is 40 years old, is accused of laying then rolling off the boy and while playing with another infant, while the victim lay motionless next to her.
The child was found by the day care’s 61-year-old cook, surnamed Wu, who tried to wake him up before calling the police.
He was reported unconscious at 2:10pm and declared dead at 3:30pm at the Neihu Branch of the Tri-Service General Hospital.
According to Taiwan’s Shilin District Prosecutors Office, Liao was detained on manslaughter charges and was released on bail of 30,000 TWD [£745 GBP], Mirror reports.
Liao has since been quoted as saying she was trying to put the boy to sleep during nap time – and that she thought he was sleeping when he stopped moving afterwards.
The boy attended the We Care Baby day care centre in the district of Neihu in Taiwan’s capital of Taipei.