Administrative Litigation Act Article 254

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.
中文原文 行政訴訟法第254條
除別有規定外,最高行政法院應以高等行政法院判決確定之事實為判決基礎。
以違背訴訟程序之規定為上訴理由時,所舉違背之事實,及以違背法令確定事實或遺漏事實為上訴理由時,所舉之該事實,最高行政法院得斟酌之。
行言詞辯論所得闡明或補充訴訟關係之資料,最高行政法院亦得斟酌之。

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