Administrative Litigation Act Article 194-1

If a party refuses to make statements during oral arguments, such refusal shall be deemed an absence. The same applies to the circumstances where the agent of litigation for a party fails to participate in an oral argument governed by the first Paragraph of Article 49-1.
中文原文 行政訴訟法第194-1條
當事人於辯論期日到場不為辯論者,視同不到場。
第四十九條之一第一項事件,當事人之訴訟代理人未到場者,亦同。

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