Unless otherwise provided for by law, an appeal to the Supreme Administrative Court may be taken against the final judgment entered by the High Administrative Court.
No amendment, addition of claims, or counterclaim is allowed in the appellate procedure.

Decisions made prior to the entry of the judgment provided in the preceding Article and involving such judgment shall be subject to the review by the Supreme Administrative Court, except those decisions which are not reviewable or from which an appeal from ruling may not be taken in accordance with the provisions of this Act.

A party may waive the right to appeal from a judgment entered by the High Administrative Court after such judgment has been announced, published, or served.
Waiver of the right to appeal from the judgment made orally by the party upon the announcement of the judgment shall be indicated in the oral-argument transcript, and in case the opposing party is not present, such transcript shall be served on the opposing party.

An appeal from a judgment entered by the High Administrative Court must be filed within the peremptory period of twenty days following the service of such judgment. Notwithstanding, an appeal is also effective when taken after the judgment has been announced or published but before it is served.

(Repealed.)

No appeal may be taken from the judgment entered by the High Administrative Court except on the ground that the original judgment is in contravention of the laws and regulations.

A judgment is in contravention of the laws and regulations if the applicable laws are not applied or are erroneously applied.
A judgment is obviously in contravention of the laws and regulations in the following situations:
1. Where the court is not organized in conformity with the laws;
2. Where a judge who should have recused himself or herself under law or a judgment or ruling has participated in the trial or deliberation;
3. Where the administrative court lacks the subject matter jurisdiction or acts in violation of another court's exclusive jurisdiction; however, if there are other rules, such other rules prevail;
4. Where no agent or representative legally represent the parties in the litigation;
5. Where the court violates the requirement that the oral argument be open to the public;
6. Where the judgment does not provide reasons or provides contradictory reasons.

An appeal against a judgment shall be filed by submitting a notice of appeal to the High Administrative Court which rendered the judgment specifying the following matters:
1. the parties;
2. the judgment rendered by the High Administrative Court and a statement that the appeal is filed against such judgment;
3. the extent of the appeal against the High Administrative Court judgment and the statement on how such judgment should be rescinded or amended; and
4. the reasons for the appeal.
The reasons for the appeal referred to in the preceding Paragraph shall clearly set out the information referred to in the following subparagraphs:
1. the laws and regulations violated by the appealed judgment, and the specific details of such violations; and
2. the specific facts of the judgment violating such laws and regulations that are demonstrated by the litigation materials.
All necessary evidences in support of the reasons for the appeal shall be appended to the notice of appeal referred to in Paragraph 1.
If a party is imprisoned in a prison or detained in a detention center and submitted a notice of appeal to an officer in charge of the prison or detention center within the period required for such appeals, such an appeal shall be deemed to be made within the period required for such appeals. The officer in charge of the prison or detention center shall note, on the notice of appeal, the year, month, date, and time of the receipt of such notice of appeal, and transmit the document to the original High Administrative Court.

Where the appellant has failed to indicate the reasons for appeal in the notice of appeal taken from judgment, he/she shall supplement the reason for the appeal in writing to the High Administrative Court which entered the appealed judgment within twenty days after filing the appeal; where the appellant fails to do so, the High Administrative Court which entered the appealed judgment shall dismiss the appeal by a ruling without ordering rectification.
Where an appeal taken from judgment is filed after the judgment has been announced or published but before it is served, the period provided in the preceding Paragraph shall start to run after the judgment is served.

Where an appeal taken from judgment is not in conformity with the applicable laws and the defect is not rectifiable, the High Administrative Court which entered the appealed judgment shall dismiss the appeal by a ruling.
Where an appeal taken from judgment is not in conformity with the applicable laws but the defect is rectifiable, the High Administrative Court which entered the appealed judgment shall order rectification within a prescribed period; where the appellant fails to rectify the defect within the prescribed period, the High Administrative Court which entered the appealed judgment shall dismiss the appeal by a ruling.

If an appeal taken from judgment is not dismissed in accordance with the provision of the preceding Article, the High Administrative Court shall promptly serve the notice of appeal upon the appellee.
Within fifteen days following the service of the notice of appeal or the pleadings as provided in Paragraph 1 of Article 245 containing reasons for appeal, the appellee may submit an answer to the High Administrative Court which entered the appealed judgment.
After receiving the answer or after the period provided in the preceding Paragraph has expired, and after the period for appeal taken from judgment of each party has expired, the High Administrative Court shall forward the dossier to the Supreme Administrative Court.
The High Administrative Court shall, where necessary, for its own use, prepare a written copy, photocopy, or extract copy of the dossier to be forwarded in accordance with the provision of the preceding Paragraph.

The appellee may submit answers and additional pleadings to the Supreme Administrative Court before a judgment is entered by the Supreme Administrative Court. The appellant may also submit additional pleadings with regard to the reasons for appeal.
The Supreme Administrative Court may serve the pleadings provided in the preceding Paragraph upon the opposing party if it considers necessary to do so.

If an appeal against a judgment is not made in conformity with the law, the Supreme Administrative Court shall dismiss the appeal by a ruling. However, if the defect is rectifiable, the presiding judge shall order rectification within a designated period before dismissing the appeal.
In cases where the High Administrative Court which rendered the appealed judgment ordered rectification within a period for an appeal not in conformity with the law, and the appellant failed to rectify the defect within the period, the procedure provided in the proviso of the preceding Paragraph may be skipped.
If the Supreme Administrative Court considers that an appellant makes an appeal out of malicious, improper, or other purpose to abuse the litigation procedure, or with gross negligence, and the factual or legal assertions lack reasonable basis, it shall dismiss the appeal by a ruling. However, if the defect is rectifiable, the presiding judge shall order rectification within a designated period before dismissing the appeal.
If the Supreme Administrative Court dismisses an appeal pursuant to the preceding Paragraph, it may impose a fine up to 120,000 New Taiwan Dollars on the appellants, its representatives or administrators, and agents.
Paragraph 5 and the first half of Paragraph 7 of Article 107 apply mutatis mutandis to the situations referred to in the preceding two paragraphs.

The demand made by an appeal taken from judgment may not be amended or expanded.

The Supreme Administrative Court shall conduct an investigation within the scope of the demand made by the appeal taken from judgment.
In investigating whether the judgement rendered by the High Administrative Court is in contravention of the said laws and regulations, the Supreme Administrative Court is not bound by the reasons for appeal taken from judgment.

(Repealed.)

In any of the following circumstances, the judgment of the Supreme Administrative Court shall be rendered only after oral argument:
1. It is necessary to debate and clarify orally complicated legal relationships or conflicting legal opinions;
2. It is necessary to elaborate and clarify orally professional knowledge or special experiences;
3. It is necessary to conduct oral argument as public interest is implicated or the parties' rights and obligations are significantly affected.
The rules governing how oral argument proceeds shall be promulgated by the Supreme Administrative Court.

Oral argument shall proceed within the scope set out in the notice of appeal.
If the appellee, the joined parties under Articles 41 and 42 do not designate an agent to the litigation, or an agent of a party to the litigation, is absent without legitimate reasons on the day of oral argument, the court may render a judgment on the basis of the statements made by the agents to the litigation that are present on the day of oral argument. If the agents of both parties to the litigation are absent without legitimate reasons on the day of oral argument, the court may render a judgment directly without oral argument.

Unless otherwise provided, the Supreme Administrative Court shall base its judgment on the facts found in the judgment rendered by the High Administrative Court.
If an appeal is taken against the judgment by reason of a violation of provisions regulating litigation proceedings, the Supreme Administrative Court may take into consideration the facts alleged regarding such violation; in cases where an appeal is taken against the judgment by reason of the illegal finding of facts or the illegal omission thereof, the Supreme Administrative Court may take into consideration the facts alleged.
The Supreme Administrative Court may also take into consideration other materials that clarify or supplement the litigation relationship during oral argument.

The Supreme Administrative Court shall enter a judgment dismissing an appeal taken from judgment if it finds such appeal meritless.
An appeal taken from judgment shall be considered meritless where the judgment from which the appeal has been taken is found erroneous according to the reason given in such judgment but is found just according to other reasons.

Upon finding the appeal taken from judgment meritorious, the Supreme Administrative Court shall reverse the relevant portion of the original judgment.
Where the original judgment is reversed by reason of a violation of provisions regulating litigation proceeding, the defect in the litigation proceeding shall be deemed reversed as well.

If the first instance of a case should have been a district administrative court, but a high administrative court adjudicates it during ordinary proceeding and renders a judgment, the Supreme Administrative Court may not rescind the original judgment on the ground that the High Administrative Court lacks jurisdiction.
In the circumstance provided for in the preceding Paragraph, the Supreme Administrative Court shall render its judgment per the rules of the appellate procedure that should have been applied for such cases.

The Supreme Administrative Court must not reverse the original judgment by reason that the High Administrative Court lacked jurisdiction except in cases of intrusion of the exclusive jurisdiction of another court.
Where the original judgment is reversed on the ground that the High Administrative Court lacked jurisdiction, the court shall transfer the case by a judgment to the administrative court with jurisdiction.

Except in the circumstances provided in Subparagraphs 1 to 5 inclusive of Paragraph 2 of Article 243, the original judgment must not be reversed where the contravention of the laws and regulations made by the High Administrative Court would have no adverse effect on the result of the decision.

In any of the following circumstances, the Supreme Administrative Court shall render its own judgment after rescinding the original judgment:
1. where the original judgment is rescinded by reason of a failure to apply the law that should have been applied, or an erroneous application of the law, to the facts already found by the lower court or the facts which may be taken into consideration under the law, and the case may be decided on the basis of such facts; or
2. where the original judgment was a judgment on the merits but the case should have been dismissed on procedural grounds.

If the Supreme Administrative Court dismisses an appeal, or rescinds a judgment and enters a judgment or ruling itself, and a judge expresses a legal opinion different from the majority opinion during deliberation, notes it in the deliberation records, and offers a written opinion within three days of deliberation, such legal opinion may be appended to the judgment or ruling. Any legal opinion not expressed or proffered within the deadline shall not be appended to the judgment or ruling.
The rules implementing the preceding Paragraph are to be promulgated by the Supreme Administrative Court.

Unless otherwise provided, where original judgment is reversed, the Supreme Administrative Court shall remand the case to the High Administrative Court which entered the appealed judgment or transfer the case to other High Administrative Courts.
Where a case is remanded or transferred by a judgment as provided in the preceding Paragraph, detailed instructions shall be given with respect to the matters to be investigated by the High Administrative Court.
The High Administrative Court to which the case is remanded or transferred shall enter a judgment based on the legal conclusions made by the Supreme Administrative Court as the reason for reversing the original judgment.

In entering a judgment to remand or transfer a case, the Supreme Administrative Court shall promptly include in the dossier the authenticated copy of the written judgment and forward such dossier to the High Administrative Court to which the case is remanded or transferred.

If the facts and reasoning that shall be set out in the judgments made by the Supreme Administrative Court are the same as those set out in the judgments made by the High Administrative Court, the Supreme Administrative Court may indicate such a circumstance and not set out the same facts and reasoning in their judgments.

The appellant may voluntarily dismiss the appeal taken from judgment before the final judgment is entered or published.
An appellant who voluntarily dismissed his/her appeal taken from judgment shall lose the right to appeal.
A voluntary dismissal of appeal taken from judgment shall be made by pleadings. However, if the dismissal is made during an oral argument session, the dismissal may be made orally.
A voluntary dismissal of appeal taken from judgment made orally during an oral argument session shall be indicated in the oral argument transcript and in the case where the opposing party was not present, such transcript shall be served on the opposing party.

Unless otherwise provided in this Part, the provisions of Chapter 1 and Chapter 5 of the preceding Part shall apply mutatis mutandis to the appellate procedure in the Supreme Administrative Court.

Unless otherwise provided for by law, the final judgments rendered by district administrative courts may be appealed to the relevant high administrative courts.
No appeals may be made against second-instance judgments rendered by high administrative courts.

High administrative courts may not rescind judgments rendered by district administrative courts only because the district administrative courts should have adjudicated such matters through small claims or traffic adjudication proceedings but through ordinary proceedings.
High administrative courts may not rescind judgments rendered by district administrative courts only because the district administrative courts should have adjudicated such matters through traffic adjudication proceedings but through small claims proceedings.
For the situations covered by the preceding two paragraphs, high administrative courts should adjudicate the case following the appellate procedure that shall apply to such cases.

If a district administrative court adjudicates an ordinary proceeding case through small claims proceeding or traffic adjudication proceeding, or if a district administrative court adjudicates a small claims case through a traffic adjudication proceeding, the high administrative court adjudicating the appeals shall rescind the original judgment and remand the case to the district administrative court with jurisdiction.
If a case of first instance that should be adjudicated by a high administrative court was adjudicated by a district administrative court, the high administrative court shall rescind the original judgment and make the first-instance judgment through an ordinary proceeding.
If the parties to a litigation misuse the procedure provided for in the first Paragraph, state "no objection" to the jurisdictional error provided for in the second Paragraph, or make a substantive claim or statement when knowing or should have known the jurisdictional error and not objecting to such error, the high administrative court shall adjudicate the case and make a judgment or ruling per the appellate trials of the original procedure, rather than applying the preceding two paragraphs.

During appellate trials, if a high administrative court considers it necessary to unify the opinions expressed in judgments or rulings, it shall, through a court ruling, set out the reasons for transferring the case to the Supreme Administrative Court.
During appellate trials at a high administrative court, if a party to the litigation sees a difference in the legal opinions set out in previous judgments or rulings, and such legal opinions may affect the outcome of the litigation, the party to the litigation may apply to the high administrative court to transfer through a court ruling the case to the Supreme Administrative Court for adjudication. The procedure shall be governed by Article 15-4 of the Organization Act of Administrative Courts mutatis mutandis.
No appeals may be made against the rulings transferring the case and the rulings dismissing applications as provided for in the preceding two paragraphs.
Except for the preceding Paragraph, a division of the Supreme Administrative Court shall consult the other divisions of the Supreme Administrative Court in writing, and Articles 15-1, 15-2, from 15-5 to 15-11 shall apply mutatis mutandis.

Except otherwise provided for in Article 259-1 and this Chapter, Chapter 1 of this Part and Chapter 1 of the preceding Part apply mutatis mutandis to the appellate trial proceedings of high administrative courts. In addition, Article 237-8 applies to the appeals of traffic adjudication cases.