我國智慧財產法院即將在2007 年3 月成立，依司法院所公布智慧財產法院組織法草案及智慧財產案件審理法草案內容觀之，其中牽涉商標、專利行政訴訟審理變動較大者，為智慧財產案件審理法草案第33 條第1 項之規定。該條項關於撤銷、廢止商標註冊或撤銷專利權之行政訴訟中，當事人於言詞辯論終結前，就同一撤銷或廢止理由提出之新證據，智慧財產法院應由實體加以審酌之規定，改變了向來行政法院於行政訴訟中，對所提新證據不予審酌的傳統實務見解。此部分法制之變更，對行政訴訟審理運作將有何影響？應為從事實務工作者所關心。本文分就商標、專利行政訴訟現制與未來 新制規定作一介紹，併就可能之影響作一初步分析，期能有助從事商標、專利行政訴訟實務工作者對新制發展的瞭解。 Intellectual Property (IP) Court is planed to be established in March 2007 in Taiwan. Reviewing the draft of IP Court Organic Law and the draft of IP Trial Laws published by Judicial Yuan, it is clear that the paragraph Ⅰof Article 33 of IP Trial Law will become the most influential factor in IP trials. Under the current law, the administrative courts are not required to consider the new evidences the party submitted based on the same reason to revoke or repeal trade mark right or patent right after the decision made by the IP Office. However, according to the draft, those evidences should be taken into consideration by IP Court before the conclusion of oral proceedings at trials. The new law will change IP trials crucially. This report wants to introduce this change and evaluate how it will influence the legal system. By comparing the two systems and pointing out the differences, this report wants to provide a general understanding of the drafts as well as the new changes for IP practitioners.