as quoted from plenty of other websites:
Are SM, Alion and Ever Anime CDs legal?
No, none of these companies have obtained any licences from the original record companies to make copies or distribute these CDs. Prior to 1 January 2002 these CDs were legal in Taiwan, but once they had left Taiwan’s borders, they were illegal no matter what country they end up in. This is because Taiwan was not a member of the World Trade Organization (WTO) and didn't come under the Berne Convention. On 1 January 2002, Taiwan became a member of the WTO, and these CDs are now illegal inside Taiwan as well as outside it's borders.
They're just like Son May Records.
source:
http://members.iimetro.com.au/~mwhit...tlegfaq.htm#q3