The provisions of Article 116 (Offer of Evidence to Be Made by the Plaintiff) of the new Act on General Rules for National Taxes apply to an action for the revocation of a disposition prescribed in that Article that is filed on or after the effective date, and with regard to an action for the judicial review of an administrative disposition prescribed in Article 116, paragraph (1) (Order of Offers of Evidence) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 3 that was filed before the effective date, the provisions then in force continue to govern.