Administrative Litigation Act Article 112

The defendant may, prior to the conclusion of the oral argument session, raise a counterclaim with the administrative court where the principal litigation is pending. However, no counterclaim can be raised for a litigation of revocation and a litigation demanding performance of certain obligations.The plaintiff cannot raise another counterclaim in response to the defendant's counterclaim.No counterclaim may be raised if it is subject to the exclusive jurisdiction of another administrative court or if it is neither related to the plaintiff's claim in the principal litigation nor related to the defendant's means of defense.The administrative court may dismiss a counterclaim without prejudice where it is raised by the defendant for purposes of delaying litigation.
中文原文 行政訴訟法第112條
被告於言詞辯論終結前,得在本訴繫屬之行政法院提起反訴。
但對於撤銷訴訟及課予義務訴訟,不得提起反訴。
原告對於反訴,不得復行提起反訴。
反訴之請求如專屬他行政法院管轄,或與本訴之請求或其防禦方法不相牽連者,不得提起。
被告意圖延滯訴訟而提起反訴者,行政法院得駁回之。

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