理 由 書：   
　　查台灣省放領公有耕地扶植自耕農實施辦法係政府為扶植自耕農而將公有耕地放領於耕作人，私有耕作其是否承領，承領人本可自由選擇，並非強制，其放領行為屬於代表國家與承領人訂立私法上之買賣契約，經依該辦法第十四條第四款發給承領證書買賣契約即行成立，人民對於是項契約之撤銷或解除而發生之爭執，自應循民事訴訟程序以求解決。至因實施耕者有其田條例土地收回所生之爭執，向由行政法院管轄，此為最高法院及行政法院所不爭，自無庸解釋。

Issue：Which court has the jurisdiction over a dispute that arises from the revocation or dissolution of opening up of public lands for cultivation?

Reasoning：
　　In order to help farmers, the government has enacted the Implemental Guide on the Release of Government-Owned Tillable Land to Self-tilling Farmers in the Taiwan Province and extended cultivation of public lands to farmers based on it. Whether a person receives such land or not, he who has the right to receive it can choose to receive private cultivated lands of his own free will. Reception of such land is not mandatory. To open up such land for cultivation is a commercial contract of private law between the county and the person who has the right to receive such land. Pursuant to Article 14, Paragraph 4, of the Implemental Guide on the Release of Government-Owned Tillable Land to Self-tilling Farmers in the Taiwan Province, a commercial contract has been established when a certificate for issuance of land has been received. Disputes over revocation or dissolution of the reception of such land which arise from this contract should be resolved by civil procedure. Disputes which arise from enforcing the Land-to-the-Tiller Statute are under the jurisdiction of the administrative court. The Supreme Court and administrative court have both agreed with this conclusion.