I would like to know the requirements for a revocation lawsuit in accounting supervision administrative litigation.

In order to file an accounting supervision revocation lawsuit, the act in question must first be an act of law enforcement concerning a specific fact, as an exercise of public authority by an administrative agency.

A mere guideline or recommendation, or a judicial act, does not fall under this, and as a rule, the original disposition, rather than the ruling of an administrative appeal, is generally the target.

In addition, the disposition must be made by an agency with the authority to exercise public power, such as the Financial Supervisory Service or the Financial Services Commission, and it must be an administrative measure, such as an order or sanction based on a superior position.

The subject of the disposition must be a specific fact concerning an individual subject, such as a particular company, an executive, or an auditor, and a lawsuit can be filed only where the disposition directly affects rights and obligations under the law.

In addition, no special objection procedure should be required under the relevant statutes, and under the principle centered on the original disposition, the target of the lawsuit must be the original disposition.

However, where there is an illegality inherent in the ruling itself, a revocation lawsuit may exceptionally be filed against the ruling.

Only when all of these requirements are met is a revocation lawsuit against an accounting supervision sanction established, and through this, the legal interests infringed by the administrative agency's unlawful disposition can be recovered.

For detailed matters related to an accounting supervision revocation lawsuit, we recommend that you confirm them through a consultation with an attorney specializing in accounting.