Except as otherwise provided, an appeal may be taken from the final judgment entered in the first instance to the court of second instance having jurisdiction.

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 court of second instance, except those decisions which are not reviewable or from which an interlocutory appeal may be taken in accordance with the provisions of this Code.

A party may waive the right to appeal from a judgment entered in the first instance after such judgment is 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 in the first instance 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 is announced or published and before it is served.

An appeal must be filed with a notice of appeal, which notice shall specify the following matters and be submitted to the original court of first instance:
1. The parties and their statutory agents;
2. The judgment entered in the first instance and a statement that the appeal is taken from such judgment;
3. The extent of appeal and the demand how such judgment should be reversed or amended; and
4. The basis for the appeal.
The basis for the appeal shall specify the following matters:
1. The reasons why the original judgment should be reversed or amended;
2. Facts and evidence in support of the basis provided in the preceding subparagraph.

Where the appeal is filed after the expiration of the appeal period or is taken from a judgment from which no appeal is allowed, the original court of first instance shall dismiss it by a ruling.
Where the appeal fails the prescribed formality or other legal requirements and such failure is rectifiable, the original court of first instance shall order the appellant to rectify such failure within a period to be designated by the court and dismiss such appeal if the appellant fails to do so.
The provision of the preceding paragraph does not apply where the appellant has failed to specify the reason for the appeal in the notice of appeal.

If an appeal is not dismissed in accordance with the provision of the preceding Article, then the court of first instance shall promptly serve the notice of appeal upon the appellee. In cases where one or more parties each have filed an appeal, or where the period for the other parties to file an appeal has expired, the court of the first instance shall promptly forward the dossier, the notice of appeal and other relevant documents to the court of second instance.
The court of first instance 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.

If an appeal is not in conformity with the law, the court of second instance shall dismiss the appeal by a ruling. Notwithstanding, where such defect is rectifiable, the presiding judge shall order rectification within a designated period of time.
In cases where the original court of first instance has ordered rectification of an appeal not in conformity with the law within the designated period of time, and the appellant has failed to do so, the procedure provided in the proviso of the preceding paragraph may be disregarded.
In the case of the preceding first paragraph or the first or second paragraph of Article 442 and where an appeal is made in bad faith or for improper purpose, the court of second instance or the original court of first instance may impose a fine not exceeding NTD 120,000 on the appellant, his/her legal representative or advocate, respectively.
The third, fourth, sixth and seventh paragraphs of Article 249-1 shall apply mutatis mutandis to the situation prescribed in the previous paragraph.

Where the notice of appeal does not specify the reason for an appeal, the presiding judge may order the appellant to submit the reason in writing within the period he/she designates.
Except in cases where the appeal is dismissed in accordance with the provision of the preceding article, the court of second instance shall promptly serve upon the appellee such reason in writing.
The presiding judge may order the appellee to submit an answer and the appellant to respond to appellee's answer within an appropriate period that he/she designates.
Where the party fails timely to submit the pleadings ordered within the period provided in the first paragraph and the preceding paragraph, the court may order such party to explain the reason by pleadings.
Where the party fails timely to submit the reason for appeal in writing in accordance with the provision of the first paragraph or fails to explain in accordance with the provision of the preceding paragraph, the court of second instance may apply the provision of Article 447 mutatis mutandis or take such fact as part of the entire import of oral argument in forming its decision.

Oral argument shall be conducted within the scope of the demand of the appeal.
The parties shall state the purport of the oral argument presented in the first instance. Notwithstanding, the presiding judge may, in lieu thereof, order the court clerk to read aloud the judgment, transcript, or other document in the dossier of the court of first instance.

No amendment or addition of claims may be made without the opposing party's consent, except in the cases provided in the second to the sixth subparagraphs inclusive of the first paragraph of Article 255.
No counterclaim may be raised without the opposing party's consent except in case of any of the following:
1. Where the existence or nonexistence of a certain legal relation, based upon which relation the principal action should be decided, becomes disputed and the new counterclaim seeks to confirm such legal relation;
2. Where the claimant has interests in raising a counterclaim from the same subject matter of the original claim;
3. Where the claimant has interests in raising a counterclaim with respect to the balance as a result of a setoff raised.

No additional means of attack or defense shall be presented, except in case of any of the following:
1. Where such additional means of attack or defense were prevented from being presented as a result of the court of first instance acting in contravention of the laws and regulations;
2. Where the occurrences giving rise to such additional means of attack or defense took place after the conclusion of oral argument in the court of first instance;
3. Where additional means of attack or defense are presented for purposes of supplementing those already presented in the first instance;
4. Where the occurrences giving rise to such additional means of attack or defense are generally known or known to the court in the course of performing its functions, or the court should take evidence on its own initiative with regard to such occurrences;
5. Where the party was unable to present such additional means of attack or defense due to reasons not imputable to him/her;
6. Where it would be manifestly unfair to prevent the party from presenting such additional means of attack or defense.
The party shall make a preliminary showing of the existence of one or more of the circumstance provided in the proviso of the preceding paragraph.
The court of second instance shall reject any additional means of attack or defense presented in violation of the provision of the two preceding paragraphs.

Acts of litigation conducted in the first instance will remain operative in the second instance.

The court of second instance shall enter a judgment denying the appeal if it finds such appeal meritless.
An appeal 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.

Where an appeal is made in bad faith, for improper purpose, or with gross negligence, and the factual or legal claims lack reasonable basis, the court of second instance may impose a fine not exceeding NTD 120,000 on the appellant, his/her legal representative or advocate, respectively.
The second to the seventh paragraphs of Article 249-1 shall apply mutatis mutandis to the situation prescribed in the previous paragraph.

Where the appeal is found meritorious, the court of second instance shall, within the scope of the demand made by appeal, enter a judgment to reverse or amend the original judgment.

In case of a material defect in the litigation proceeding of the first instance, the court of second instance may reverse the original judgment and remand the case to the original court, provided that such action is considered necessary for purposes of maintaining the system of court instances.
In the case provided in the preceding paragraph, the parties shall be accorded an opportunity to be heard. Where both parties agree that the court of second instance should adjudicate the case, it shall enter a judgment accordingly.
In the case of the reversal of the original judgment as provided in the first paragraph, the defect in the litigation proceeding of the first instance shall be deemed reversed as well.

In a matter to which a summary proceeding should have been applied, the court of second instance must not reverse the original judgment on the ground that the court of first instance applied an ordinary proceeding to such matter.
In the case provided in the preceding paragraph, the provisions regulating the proceeding of the second instance applicable to summary proceeding shall apply.

The court of second instance must not reverse the original judgment by reason that the court of first instance 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 court of first instance lacked jurisdiction, the court of second instance by a judgment shall transfer the case to the court with jurisdiction.

The judgment provided in the first paragraph of Article 451 and the second paragraph of the preceding article may be entered without oral argument.

The facts to be indicated in the written judgment may be quoted from the judgment of the first instance. Additional means of attack or defense presented by the parties, if any, shall be indicated in the written judgment.
Where the opinions with regard to the means of attack or defense and the legal opinion held by the court of second instance are the same as those indicated in the judgment of the first instance, the reasons to be indicated in the written judgment may be quoted from the judgment of the first court instance; opinions that are different from those noted in the judgment of the first instance shall be so indicated. The written judgment shall also indicate opinions with regard to any additional means of attack or defense presented by the parties.

The court of second instance shall, on motion, conduct oral argument and make decisions with regard to the appeal, if any, taken from the declaration of a provisional execution.

In cases where the judgment of the first instance does not declare a provisional execution or declares a conditional provisional execution, the court of second instance shall, on motion, issue a ruling declaring a provisional execution with respect to the portion of the judgment for which no request for review has been made.
Where the court of second instance is of the opinion that the appellant has filed the appeal with the attempt to delay the conclusion of the litigation proceeding, it shall, on motion of the appellee, issue a ruling declaring a provisional execution to the judgment of the first instance. The same principle shall apply where the appellant has presented his/her means of attack or defense in a dilatory matter for purposes of delaying the conclusion of the litigation proceeding.

In actions arising from proprietary rights, where the court of second instance affirms the judgment of the first instance, the court shall, on motion, declare a provisional execution to the extent that such judgment is affirmed.
Where necessary, the court of second instance may declare a provisional execution provided in the preceding paragraph on its own initiative.

A decision with regard to the declaration of a provisional execution by the court of second instance is not reviewable except when such decision is made in accordance with the provisions of the second and the third paragraphs of Article 395.

The appellant may voluntarily dismiss the appeal before the final judgment is entered. Notwithstanding, where the appellee has filed an incidental appeal, the appellant cannot voluntarily dismiss the appeal without the appellee's consent.
Where the claim must be adjudicated jointly with regard to all co-parties, if one or more of the co-parties voluntarily dismiss the appeal, the court shall immediately notify such fact to the co-parties who are deemed to have filed such appeal together and order them to express whether or not they will voluntarily dismiss their appeal within ten days. If they fail to do so within such period, they shall be deemed to have also voluntarily dismissed their appeal.
An appellant who voluntarily dismissed his/her appeal shall lose the right to appeal.
The provisions of the second to the fourth paragraphs inclusive of Article 262 shall apply mutatis mutandis to the voluntary dismissal of appeals.

The appellee may file an incidental appeal prior to the conclusion of oral argument, except in cases where the proceeding arises from a case remanded or transferred by the court of third instance.
An incidental appeal may be filed irrespective of the expiration of the period for appeal by the appellee, or appellee's waiver of the right to appeal or voluntary dismissal of appeal.
The provision of Article 261 shall apply mutatis mutandis to incidental appeals.

Where the appeal is voluntarily dismissed or dismissed on the ground that it is not filed in conformity with the law, the incidental appeal shall be inoperative. Notwithstanding, an incidental appeal satisfying the requirement of an ordinary appeal shall be deemed an independently operative appeal.

Where the appeal is concluded by virtue of a judgment entered, the court clerk of the court of second instance shall promptly include the authenticated copy of the judgment into the dossier after such judgment has become final and binding and forward the dossier to the court of first instance.
The provision of the preceding paragraph shall apply mutatis mutandis to appeals concluded by reasons other than a judgment entered.

Except as otherwise provided in this Chapter, the provisions of Chapters I, and II of the preceding Part shall apply mutatis mutandis to the procedure in the second instance.