A satellite data on the route of the Taiwanese fishing vessel fired on by a Philippine patrol boat in early May was released by Taiwan on Tuesday.

The voyage data record, which showed the distance and positioning of the fishing boat on the day of the firing incident, indicated that the boat was not within Philippine waters when it was bombarded by gunshots on May 9. This categorically rejects Manila's claims of encroachment into Philippine territory, according to reports.

"The satellite records indicated that the Guang Ta Hsin 28 had been fishing within Taiwan's exclusive economic zone throughout," Taiwan Fisheries Agency chief Tsay Tzu-yaw told AFP.

The incident, which resulted to the death of 65-year old fisherman Hung Shih-Cheng, sparked public outrage in Taiwan and consequent sanctioning on the Philippines by the Taiwan government.

Based on the satellite record, the fishing boat was "positioned at 122 degrees and 55 minutes east and 19 degrees and 59 minutes north" when it came under fire at around 10:12 a.m.

Both countries, however, have overlapping claims on economic zones.

"Since the Philippine authorities repeatedly alleged that the fishing boat had intruded into their waters, then why not make public the video records they claim they have taken from the coastguard boat?" Tsay added.

Upon learning the initial results of Taiwan's investigation, Taiwan President Ma Ying-jeou has been quoted to have termed the killing as "cold-blooded murder." The fishing boat reportedly incurred 50 bullet holes and there was no sign that it attempted to ram the Philippine patrol boat.

On Monday, the Philippines said it would make "coordinated efforts" with Taiwan to thoroughly investigate into the incident. A team from the National Bureau of Investigation would fly to Taiwan to assess the fishing boat and at the same time interview the companions of the slain fisherman.

The Philippine coastguard insists that there was intrusion by the Taiwanese fishing boat as well as attempt to ram their vessel which forced them to open fire.

De Lima assured the Taiwan government that they would be given access to evidence gathered by Philippine investigators including the coastguard's statement.

Earlier, a personal apology was extended by Philippine President Benigno Aquino but Taiwan declined his apology and issued sanctions, including a hiring ban on Filipino overseas workers, a naval drill in South China Sea, a travel advisory against the Philippines and the recall of its envoy in Manila.

Taiwan has consistently demanded a formal government apology from Manila but Philippine officials say the matter is complicated since like most countries around the world, Manila officially recognises Beijing over Taipei.