In the first indictment of its kind, prosecutors in southern Kaohsiung city charged the man on Monday over organising trips to five Chinese provinces between May and October.
Taiwanese officials have repeatedly raised concerns about election interference and misinformation, with the vote coming against the backdrop of an escalating pressure campaign by Beijing, which claims the self-ruled island as part of its territory.
The man, identified by the surname Cheng, belongs to a small pro-Beijing civic group, and "was commissioned and funded by an infiltration source to promote candidates and deliver unfair benefits to voters", prosecutors said in a statement.
They said he had violated the "anti-infiltration act" and election laws, and that he was aware that the Chinese authorities "support the 'pan-blue' camp", referring to the colour of the Kuomintang party (KMT), which is regarded as pro-Beijing.
Prosecutors did not say how many people had participated in Cheng's trips, only that members of the tour had most of their expenses paid by "regional governments" in China.
Prosecutors also said that Cheng had collected a $65 "service fee" per person.
In a separate case earlier this month, prosecutors said they were investigating five people for organising trips for 60 voters to China's Hunan province in November -- also allegedly sponsored by Chinese authorities.
The main suspect in that case, identified as Chou, had asked participants to support specific candidates "in an attempt to influence voters' voting intentions and the election results".
Chou was also accused of "conspiring with" another person to fabricate opinion polls to influence the elections, prosecutors said.
No one has been indicted in that case.
One of the main themes in the lead-up to Taiwan's closely watched January 13 vote, is how the presidential candidates will handle relations with China.
KMT candidate Hou Yu-ih, who vows closer ties with Beijing, has called the election a choice "between war and peace".
During a televised policy presentation on Tuesday, the ruling Democratic Progressive Party's frontrunner candidate Lai Ching-te Lai reiterated warnings election of interference by Beijing.
"It is easier to buy or cheat than to rob," Lai said, accusing the KMT of "borrowing China's power to gain ruling power".
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