I want to know the requirements for a disposition cancellation lawsuit in an accounting audit administrative lawsuit.

To file an accounting audit disposition cancellation lawsuit, the act in question must first be the exercise of public power by an administrative agency and a law enforcement act on a specific fact.

Mere guidelines, recommendations, or judicial acts do not fall under this category, and generally, the original disposition rather than an administrative trial decision should be the target of the lawsuit.

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

The subject of the disposition must be a specific fact regarding individual targets such as specific companies, executives, or auditors, and a lawsuit can be filed only when the disposition directly affects rights and obligations under the law.

In addition, no special objection procedure should be required by the relevant laws and regulations, and according to the original disposition-centered principle, the subject of the lawsuit should be the original disposition.

However, in cases where there is unique illegality in the trial decision itself, exceptionally, a disposition cancellation lawsuit can be filed against the trial decision.

Only when all these requirements are met can a disposition cancellation lawsuit be established against accounting audit sanctions, and through this, the legal interests infringed by the illegal disposition of the administrative agency can be restored.

For detailed matters related to accounting audit disposition cancellation lawsuits, please check through consultation with an accounting specialist attorney.