Administrative Litigation Act Article 24
The defendant in an administrative litigation after an administrative appeal procedure refers to the following government agencies:1. When the administrative appeal is dismissed, the original government agency that rendered the administrative disposition.2. When the original administrative disposition is revoked or amended, the government agency that revoked or amended the administrative disposition.
中文原文 行政訴訟法第24條
經訴願程序之行政訴訟，其被告為下列機關：
一、駁回訴願時之原處分機關。
二、撤銷或變更原處分時，為撤銷或變更之機關。
一、駁回訴願時之原處分機關。
二、撤銷或變更原處分時，為撤銷或變更之機關。