Article 19-14Offer of Evidence to Be Made by the Plaintiff

①In an action for rescission of a disposition prescribed in Article 3, paragraph (2) of the Administrative Case Litigation Act relating to a disposition set forth in Article 19, item (i), (iii), (v) or (vi), or to a determination of additional charges, when the person who filed the action intends to assert, with regard to the existence of necessary expenses or the amount of deductible expenses or any other similar fact favorable to themselves, that it differs from the facts on which the disposition was based, that person must, without delay on or after the day on which the local government as the opposing party asserted the facts on which the disposition was based, specifically assert the differing facts and at the same time file a motion for evidence to prove those facts. However, this does not apply where the person who filed the action proves that they were unable to make that assertion or motion for evidence without delay for reasons not attributable to them.

②An assertion or motion for evidence made by the person who filed the action referred to in the preceding paragraph in violation of that paragraph is deemed, for the purpose of applying Article 157, paragraph (1) of the Code of Civil Procedure (Act No. 109 of 1996), to be a means of attack or defense submitted after the time prescribed in that paragraph.