The Criminal Speedy Trial Act Article 9

Except for the circumstances provided for in the preceding Article, if the court of second instance reaffirms the not guilty judgement rendered by the first instance, the reasons for appeal are limited to the following conditions:1. The law or order applied in the judgement is inconsistent with the Constitution;2. The judgement is in contradiction to the Interpretation of the Judicial Yuan;3. The judgement is in contradiction to the precedent.Articles 377 to 379 and Paragraph 1, Article 393 of the Code of Criminal Procedure shall not apply to the trial of the case specified in the preceding paragraph.
中文原文 刑事妥速審判法第9條
除前條情形外,第二審法院維持第一審所為無罪判決,提起上訴之理由,以下列事項為限:
一、判決所適用之法令牴觸憲法。
二、判決違背司法院解釋。
三、判決違背判例。
刑事訴訟法第三百七十七條至第三百七十九條、第三百九十三條第一款規定,於前項案件之審理,不適用之。

English translation for reference only; the Chinese text prevails. Not legal advice.