Processing public complaints belongs to informal relieving system. It is a part of generalized administrative litigation system and different with petition, appeal and litigation which are parts of formal relieving system. Since the procedure of petition, appeal and litigation is unfriendly, time wasted and very complicated, people prefer to raise their complaints through internet channels due to its convenience, quickness and efficiency. This article includes six chapters totally. The first chapter is a preface which states the cause, method, purpose, range and limit of this study. The second chapter introduces the source, meaning, reason, classification, characteristic and function of the public complaints. The comparison between public complaints and petition, appeal, litigation or national compensation is made. The third chapter discusses the aspect of legal change about public complaints at the first, and then describes the feature of public complaints processed by Kaohsiung City Government. The fourth chapter takes five cases to explain the feature and function of processing public complaints. The fifth chapter introduces the situation of public complaints in Japan and Singapore and compares their public complaint institution with Kaohsiung City Government's. The sixth chapter is the conclusion. The processing of public complaints was generally treated as political affairs, but it is getting the same importance as formal relieving system such as appeal and litigation and so forth after the public complaints was embraced in the chapter 7 of the Administration Procedure Law. From the study of this article, people can comprehend the local government more clearly, especially the situation of public complaints processed by Kaohsiung City Government. At the same time, people can know better about how to defend their own rights and finally the performance of government is going to be enhanced.