Appeal No. 143 of 2026, Taiwan Taoyuan District Court

Procedural record

1. 21 August 2026Taiwan

   21 August 2026Taiwan

   Ruling of the Taiwan Taoyuan District Court in case 115 Appeal No. 143 dated 21 August 2026

   Taiwan Taoyuan District Court

   Decision summary

   The court dismissed Zhang Kaixuan’s appeal and upheld recognition of a final mainland Chinese civil judgment ordering payment under a loan contract. It held that the recognition proceeding could not reopen the underlying legal relationship and that the mainland proceedings did not violate Taiwan’s procedural principles or public order.

   Participants

   Zhang Kaixuan

   Xinyue Microelectronics Materials (Jiaxing) Co., Ltd.

   Representative

   Liu Jianghua (For: Xinyue Microelectronics Materials (Jiaxing) Co., Ltd.)

   Representative

   Xu Weifeng (For: Xinyue Microelectronics Materials (Jiaxing) Co., Ltd.)

   Taiwan Taoyuan District Court

   Judge

   Wu Peiling

   Judge

   Pan Xiaoxuan

   Judge

   Jiang Bishan

   Court clerk

   Lin Guanyu

   Authorities cited

   5

   • Taiwan Area and Mainland Area Relations Act
     statute
   • Enforcement Rules of the Taiwan Area and Mainland Area Relations Act
     statute
   • Non-Contentious Matters Act
     statute
   • Taiwan Code of Civil Procedure
     statute
   • Taiwan High Court, 97 Non-Appeal No. 91 Ruling
     case-law