Administrative Litigation Act Article 307
During the enforcement procedure, a debtor may raise objections by initiating litigation. Such litigation shall be adjudicated as follows: If a first-instance administrative court makes the enforcement order, then the litigation initiated by a debtor shall be adjudicated by that first-instance administrative court, which may be a district administrative court or a high administrative court. District courts shall adjudicate other types of litigation initiated during the enforcement procedure.
中文原文 行政訴訟法第307條
債務人異議之訴,依作成執行名義之第一審行政法院,分別由地方行政法院或高等行政法院受理;其餘有關強制執行之訴訟,由普通法院受理。