Administrative appeal, as a critical part of the administrative remedy system, refers to a civil remedy action against any illegal or improper administrative act implemented by all levels of government, as well as any passive act that hinders fulfillment of their obligations. Administrative appeal is a basic right of citizens in a democratic country under the rule of law. Through the appeal procedures, regulations may remain accurate and adequate, and legalization of administrative measures may be ensured. In recent years, due to the rapid boom in commercial activities and advancement of technology, the social structure has drastically changed, and the amount of public affairs concerning economy, society, labor, transportation, and environmental pollution has gradually increased, resulting in a closer and more complicate relationship between government and people. As administrative actions by the government occur more frequently, it becomes difficult to ensure that every action is legal or proper. Furthermore, with higher levels of education and increased awareness of their rights, most citizens understand how to follow legal procedures to seek remedies when they refuse to accept the administrative acts implemented by government agencies. Hence, a solid administrative remedy system and its enforcement are essential to democratic countries under the rule of law. This study targets the administrative appeal cases filed to Kaohsiung City Government, and explores the influence of relevant regulations and procedures for administrative appeals on appeal practice following the enforcement of the new Administrative Appeal Act. It also discusses the increase and distribution of administrative appeal cases, as well as the reasons for administrative litigations, in order to make comparisons with the appeal conditions in Taipei City Government. It aims to understand the actual situations concerning appeal practice and the difficulties that appellants may encounter, draw up a corresponding improvement plan, and provide suggestions on policy adjustment and regulation revision, in the hope of eliminating the source of disputes and maximizing the function of policy feedback. This study consists of seven chapters, including: foreword, introduction to the administrative appeal system in Taiwan, administrative appeal procedures, Comprehensive analysis of administrative appeal cases filed to Kaohsiung City Government and its business, as well as the review and analysis of concrete administrative appeals filed to Kaohsiung City Government, concrete implementation plans for improving administrative appeal business, and conclusions and suggestions. It is hoped that the findings can help effectively resolve all of the problems exist in appeal practice, enhance the quality and accuracy of appeal case processing, refine administrative appeal business performance, and safeguard legitimate interests of appellants.