Litigation 2026

TAIWAN Law and Practice Contributed by: Peng-Kwang Chen, I-Ming Chen, Pamela Huang and Claudia Huang, Formosa Transnational Attorneys At Law

10.4 Issues Considered by the Appeal Court at an Appeal In civil cases, issues considered by the appeal court vary, depending on if the case is appealed to the High Court or to the Supreme Court. When Appealing to the High Court Other than reviewing the arguments and evidence pre- sented by the parties in the District Court, the High Court may (re-)investigate the facts. The parties are limited to arguing within the scope of the arguments and evidence presented in the District Court, and are, in principle, prohibited from introduc- ing new means of attack or defence, except in circum- stances including: • the failure to present evidence or arguments is due to a violation of the law by the District Court; • the facts occurred after the conclusion of the oral argument in the District Court; or • the party was unable to present such evidence or arguments due to reasons not imputable to the party. However, in practice, the courts tend to interpret these exceptions broadly with the result that most argu- ments and evidence newly introduced to the High Court are allowed. When Appealing to the Supreme Court The Supreme Court bases its decision on the facts established at the High Court. The parties are not per- mitted to introduce new evidence or means of attack or defence beyond the scope of those already submit- ted or argued in the lower courts. 10.5 Court-Imposed Conditions on Granting an Appeal The court cannot impose any conditions on granting an appeal. 10.6 Powers of the Appellate Court After an Appeal Hearing In civil cases, powers that the appellate courts have after hearing an appeal are as follows.

• where the judgment was made by a court without jurisdiction for the case; • where the parties are not lawfully represented in the action; • where the court violates the provision that the oral argument should be open to the public; or • where the judgment provides no reason for its decision, or the reasons provided are contradictory. If an appeal is made on grounds other than those listed in the preceding paragraph, permission from the Supreme Court is required. Such permission will be granted only if the appeal is necessary to advance the law, promote consistency in legal opinions held by the courts, or when the legal opinions involved are significant in principle. 10.3 Procedure for Taking an Appeal In civil cases, the procedures for taking an appeal are as follows. When Appealing to the High Court The appeal pleading must be filed to the District Court within 20 days after receipt of the judgment. The Dis- trict Court will review the appeal pleading before for- warding the case to the High Court. If the appeal does not meet the required formalities or other legal require- ments, and the appellant fails to correct such deficien- cies within the time period ordered by the judge, the District Court will dismiss the appeal by a ruling. When Appealing to the Supreme Court The appeal pleading must be filed to the High Court within 20 days after the receipt of the judgment. Also, the appellant must appoint an attorney to represent them for the appeal before the Supreme Court. The High Court will review the appeal before forward- ing the case to the Supreme Court. If the appeal does not meet the required formalities or other legal require- ments and the appellant fails to correct such deficien- cies within the time period ordered by the judge, the High Court will dismiss the appeal by a ruling. One common ground for dismissal is the appellant’s failure to appoint a lawyer to represent the appellant in the Supreme Court proceedings.

1099 CHAMBERS.COM

Powered by