Administrative Litigation Act Article 294

The application for provisional attachment shall be adjudicated by the administrative court having jurisdiction over the principal case, or the district administrative court at the place where the object of the provisional attachment is located.The administrative court having jurisdiction over the principal case shall be the court of first instance in which the litigation is pending or to be pending.Where the object of the provisional attachment is a creditor's right against a debtor, the place where the object of the provisional attachment is located shall be where the debtor domiciles or the object of security therefor is located.