Administrative Litigation Act Article 261-1
If the facts and reasoning that shall be set out in the judgments made by the Supreme Administrative Court are the same as those set out in the judgments made by the High Administrative Court, the Supreme Administrative Court may indicate such a circumstance and not set out the same facts and reasoning in their judgments.
中文原文 行政訴訟法第261-1條
最高行政法院判決書應記載之事實及理由，如與高等行政法院判決相同者，得引用之。