5 訴願人誤向訴願管轄機關或原處分機關以外之機關作不服原行政處分之表示者，下列敘述何者正確？(A)訴願管轄機關一律應為訴願不受理之決定(B)視為自始向訴願管轄機關提起訴願(C)收受之機關視為取得訴願管

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5 訴願人誤向訴願管轄機關或原處分機關以外之機關作不服原行政處分之表示者，下列敘述何者正確？
(A)訴願管轄機關一律應為訴願不受理之決定
(B)視為自始向訴願管轄機關提起訴願
(C)收受之機關視為取得訴願管轄權
(D)收受之機關應為訴願不受理之決定

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