Where multiple creditors participate in the distribution of the proceeds derived from the compulsory enforcement, the enforcement court shall make a distribution table, appoint a distribution date, and, five days prior to the distribution date, deliver the transcripts to the debtor and each creditor and place it at the civil enforcement department for public review.

Other creditors who intend to participate in the distribution shall file a petition in writing no later than one day prior to the conclusion of the auction or sale of the object or the delivery of the object to creditors for their acceptance pursuant to laws, or, where the object is not subject to auction or sale, no later than one day prior to the production of the distribution table.
Any petitions to participate in the distribution after the time limits prescribed in the preceding paragraph have passed may only be repaid with the remaining balance after repaying the creditors in the preceding paragraph. Where other property of the debtor shall be enforced, except for the creditors with priority claims, the claim amount and the remaining balance of the claim in the preceding paragraph shall be paid on a pro rata basis.

Where other creditors petition for a compulsory enforcement against the debtor's property against which a compulsory enforcement action has commenced, the effect of the performed enforcement acts extends to these other creditors at the time their petition is filed. The enforcement proceedings shall be consolidated and conducted in accordance with the provisions of the preceding two articles.

During the implementation of the compulsory enforcement, where the enforcement officials discover that the debtor's property has already been attached by an administrative enforcement agency, they shall not reattach the property.
In the circumstances described in the preceding paragraph, the enforcement court shall deliver the enforcement matter together with the court files to the administrative enforcement agency for its consolidation and notify the creditor.
Where the administrative enforcement agency ceases to enforce the attached property, it shall transfer the related court files to the enforcement court to continue the enforcement.

An administrative enforcement agency shall not reattach the property that has been attached by an enforcement court.
In the circumstance described in the preceding paragraph, the administrative enforcement agency shall deliver the enforcement matter together with the files to the enforcement court for its consolidation and notify the transferring authorities.
Where the enforcement court ceases to enforce the attached property, it shall transfer the related files to the administrative enforcement agency to continue the enforcement.

Creditors with an enforcement title, when petitioning to participate in the distribution, shall present the documents evidencing that enforcement title.
Creditors with a security right in rem or priority claim over the object of enforcement in accordance with laws shall, regardless of whether the repayment date of the claim has expired, present the documents evidencing their rights to petition for participating in the distribution.
Where the enforcement court is aware of any creditors in the previous paragraph, it shall notify them. Where the court is aware of such creditors but does not know their domicile or residence or where it is aware of the claim in the preceding paragraph but does not know who the creditor is, the court shall notify them with other appropriate means or make public notice. Where the creditors, after the notification or public notice is made, do not petition to participate in the distribution, the enforcement court may include only the known claims and their monetary amounts in the distribution. The enforcement costs to be charged is deducted from the proceeds of the enforcement.
Where the creditors in paragraph 2 do not petition to participate in the distribution, and the enforcement court is unaware of the claim amounts, the priority right of the claim against the object of enforcement is extinguished upon auction. The same applies to any unpaid claim that is already included in the distribution.
In circumstances described in paragraphs 1 and 2, the enforcement court shall notify the creditors and the debtor.

Government agencies which, based on laws or regulations or dispositions in accordance with laws or regulations, owns monetary claims against obligors under public laws that may be referred for enforcement pursuant to the Administrative Execution Act may provide evidentiary documents to petition to participate in the distribution.

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When implementing the distribution, the clerk shall prepare a written transcript of the distribution.

Creditors participating in the distribution, except those who have a priority right, shall take a pro rata share in proportion to the amount of their claims.

Any creditor or debtor who disagrees with the claim or amount of the distribution of any creditor as stated in the distribution table shall, no later than one day prior to the distribution date, submit written briefs to raise the objection to the enforcement court.
The written briefs in the preceding paragraph shall state the inappropriateness of the distribution table and the proposed modification by the objector.

Where the enforcement court finds merit in the objection submitted pursuant to the preceding article, and the appearing debtor and other interested creditors express no disagreement against or agree with the objection, the court shall immediately modify the distribution table and distribute accordingly.
Where the objection is not resolved pursuant to the preceding paragraph, the enforcement court shall first distribute the part that is not objected.

The distribution table modified pursuant to paragraph 1 of the preceding article shall be serviced to the debtor and other interested creditors who did not appear.
The debtor and creditors in the preceding paragraph who fail to raise any objection statements within three days after the service are deemed to have agreed to implement the distribution according to the modified distribution table. Any debtor or creditor who raises an objection statement shall notify the objector.

Where the objection is not resolved, the objecting creditor or debtor may file an objection suit regarding the distribution table against the creditor or debtor who has made opposite statements, provided that, where the objector has already instituted a suit over the claims in dispute based on the same reason, he/she needs not reinstitute a suit. The enforcement court shall implement the distribution according to the irrevocable judgment.
Where the debtor objects to a creditor participating in the distribution based on an enforcement title, he/she may institute an objection suit regarding the distribution table only pursuant to the events prescribed in Article 14.
Where the objector fails to provide the evidence to the enforcement court of his/her initiation of suit pursuant to the preceding two paragraphs within ten days from the distribution date, he/she is deemed to have withdrawn the objection. Where the evidence is provided, the amount to be distributed to the claim shall be lodged.
Where there is an opposite statement pursuant to Article 40-1, the time limit in the preceding paragraph commences from the date the objector receives the notification.

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The compulsory enforcement against movable property is carried out by the means of attachment, auction, or sale.

The attachment of movable property is carried out by a process server supervised by a clerk as ordered by an enforcement judge. When necessary, they may request the assistance from relevant authorities, autonomous bodies, business groups, industry groups, or other groups, or persons with specialized knowledge and experience with regards to the attached property.

In attaching the movable property, the enforcement official shall take possession of it. Where the attached property is delivered to be kept, it shall be carried out in the following manners:
1. Posting a paper script on the property attached.
2. Leaving a brand or an impression of sealing wax on the property attached.
3. Other appropriate methods that are sufficient to publicly display the attachment.
When necessary, the methods prescribed in the preceding paragraph may be adopted in combination.

When implementing an attachment, the enforcement official may search and inspect the debtor's residence, office, warehouse, vault, and other storage areas that may hide items.
Where the debtor does not appear at the time of the attachment, the enforcement official shall order the debtor's relative or neighbor with discretion to appear. When necessary, the official may request the police to be present.

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The attachment of the movable property is limited to the property whose price is sufficient to repay the claim amount under the compulsory enforcement and the costs to be borne by the debtor.

Where it is impossible to derive a remaining balance after repaying the costs of compulsory enforcement from the proceeds derived from the sale of the movable property to be attached, the enforcement court shall not attach a property.
Where it is impossible to derive a remaining balance after deducting the priority claims and the costs of compulsory enforcement from the proceeds derived from the sale of the attached property, the enforcement court shall revoke the attachment and return the property to the debtor
In the situations in the preceding two paragraphs, the court shall first consult the creditors' opinion. Where the creditor represents his/her willingness to bear the costs should the proceeds derived from the sale of the attached property do not exceed the amount of the priority claims and the costs of compulsory enforcement, the preceding two paragraphs do not apply.

The effect of the attachment extends to the natural profits of the attached property.
After the attachment is implemented, the transfer, creation of impositions, or any other act that may encumber the enforcement effect made by the debtor with regards to the attached property shall have no effect on the creditor.
After the attachment is implemented, where a third person, without permission of the enforcement court, takes possession of the attached property or performs any act that may encumber the enforcement effect, the enforcement court may, on its own authority or upon petition, remove it.

During the attachment, the debtor and his/her relatives who live with him/her shall be left with food, fuel, and money necessary to sustain their living for two months.
The time period in the preceding paragraph may be adjusted by the enforcement court upon reviewing the debtor's family circumstances, provided that it is no shorter than one month and no longer than three months.

The following movable property is not subject to attachment:
1. Clothing, bedding, and other articles necessary to the debtor and his/her relatives who live with him/her.
2. Tools and articles necessary for the occupation and education of the debtor and his/her relatives who live with him/her.
3. Medals and other articles embodying honors received or inherited by the debtor.
4. Portraits, altars, tombstones, and other sacrifices and articles used in worship.
5. Natural profits unseparated from the land that cannot be harvested within a month.
6. Inventions or literary works that have not been published.
7. Machinery or equipment, evacuation equipment, and other articles which are attached to buildings or other work objects and are installed to prevent disasters or to ensure safety as required by laws or regulations.
Where the enforcement court, after considering the circumstances of the creditor and the debtor, finds the application of the provision of the preceding paragraph to be manifestly unfair and consider the attachment still appropriate, it may, upon petition, attach all or part of the property. The same applies where the debtor consents to the attachment.

In implementing an attachment, the clerk shall produce a written transcript of the attachment and a list of the attached articles.
The written transcript of the attachment shall state the following items:
1. The right that serves as the cause of attachment.
2. The location, category, quantity, and quality of the movable property and other particulars that shall be noted.
3. The creditor and the debtor.
4. The beginning and ending date and time of the attachment.
5. The custodian of the attached movable property.
6. The method of custody.
The attachment personnel shall sign the written transcript referred to in the preceding paragraph. The custodians and persons who appear pursuant to Article 48 paragraph 2, if any, shall also sign it.

Enforcement officials shall not enter into a residence with people living in it to implement an attachment on Sundays or other days off and before sunrise and after sunset, except in an emergency approved by the enforcement judge.
Where the attachment has begun before the sunset, it may continue after the sun has set.
The enforcement judge's order in the first paragraph shall be presented to the debtor at the time of the attachment.

Where the clerk or process server finds that the debtor's movable property has already been attached in other matters during the course of the attachment, they shall promptly inform the enforcement judge of the cause of the attachment.

After the attachment, the enforcement judge shall promptly set an auction date.
The interval between the attachment date and the auction date shall be at least seven days, except that the creditor and debtor agree otherwise or the nature of the attached property requires a swift sale.
The auction date in the preceding paragraph shall not exceed one month, except due to the nature of the attached property or for compelling reasons.

After the attachment, the debtor may present cash prior to the conclusion of the auction and petition for the revocation of the attachment.
Where a creditor withdraws its petition for compulsory enforcement after the conclusion of the auction and before the transfer of the title of the auctioned property, he/she must obtain the consent of the winning bidder.

The attached movable property shall be delivered to a depository appointed by the court with jurisdiction or entrusted to an appropriate custodian commissioned by the court with jurisdiction. The creditor may serve as the custodian if deemed appropriate.
Except for valuables and securities, the attached property may be kept with the debtor upon the creditor's consent or when deemed appropriate.
When the attached property is delivered to the custodian, he or she shall be informed of the punishments provided under the Criminal Code for any destruction, removal, or smearing of the attachment paper script or any act against the effect of the attachment.
When the attached property is delivered to the custodian, the custodian shall be ordered to issue a receipt.
Where the debtor is the custodian of the attached property, he/she may, upon approval, use it to the extent that does not diminish the value of the attached property.

Where the attached securities require the exercise of rights or preservation within their specified time period, the enforcement court shall act on behalf of the debtor when the beginning period of that period has arrived.

For attached natural profits which are unseparated from the land, the enforcement court may begin to auction it only after the harvest period has arrived.
The auction in the preceding paragraph may take place after the harvest. Where the auction takes places before the natural profits are detached, the cost of the harvest shall be borne by the buyer.

The attached property shall be auctioned publicly, provided that the enforcement court may sell the attached property without going through the auction proceedings under the following circumstances:
1. The creditor and debtor make a petition or reach an agreement on the price of the attached property.
2. The nature of the attached property is easily perishable.
3. The value of the attached property is likely to diminish.
4. The attached property is gold, silver or objects with a market price
5. The custody is difficult or the custodian fee is excessive.
Provisions of Article 71 apply mutatis mutandis to the sale in the preceding paragraph.

When deemed appropriate by the enforcement court, attached securities need not go through the auction proceedings and shall be handled pursuant mutatis mutandis to Articles 115 to 117.

An auction of a movable property shall be carried out by the process server supervised by the clerk as ordered by the enforcement judge at the location of the enforcement court or the movable property.
When deemed necessary by the enforcement court, the court may commission an auction house or an appropriate person to hold the auction in the preceding paragraph, provided that the court shall send personnel to supervise it.

Where the attached property is a valuable of which the value is difficult to ascertain, the enforcement court shall appoint an appraiser to appraise it.

The enforcement court shall notify the creditor and debtor to appear on the auction date. Where the parties cannot be notified to or do not appear at the auction, the auction will not be suspended.

The enforcement court shall make a public announcement in advance of the auction of the movable property.
The public announcement in the preceding paragraph shall state the following items:
1. The category, quantity, quality of the auction objects, and other particulars that shall be noted.
2. The reason for the auction and the date and hours and the location of the auction.
3. The location and the date and hours for reviewing the auction objects and the written transcripts of the attachment.
4. The deadline for paying the auction price, if any.
5. The qualification or conditions for the bidders, if any.
6. The amount of deposit, if any.

A public announcement of the auction shall be displayed at the town/city (district) office of the enforcement court and the location of the movable property or the auction place. When deemed necessary or upon the creditor's or debtor's petition, the auction can also be published on the court's website; when the court deems it necessary, the auction may be published in the official gazette or newspaper.

The auction shall take place five days after the public announcement has been made, except when the nature of the property requires a swift sale.

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The delivery of the auction objects shall be made when the auction price is paid in full.

After the enforcement court auctions the securities, it may conduct the necessary act of making an endorsement or modifying the title to the buyer on behalf of the debtor and state its reason.

Where the winning bidder fails to pay the full amount of the auction price, the enforcement court shall hold the auction again. At the second auction, the original winning bidder may not bid again.
Where the auction price at the second auction is lower than the price at the original auction and the costs of holding the second auction combined, the original winning bidder shall pay the difference.
The difference in the preceding paragraph shall be determined by the enforcement court by a ruling pursuant to its own authority.
Where the deposit provided by the original winning bidder is not sufficient to cover the difference, the enforcement court may carry out the compulsory enforcement against the original winning bidder pursuant to the ruling in the preceding paragraph.

The winning bidder of the auction objects does not enjoy a right of warranty for defective goods.

The enforcement court shall, upon the creditor's or the debtor's petition or on its own authority when it deems necessary, pre-determine a floor price for the auction objects, determine the deposit amounts, and order the bidder to pay the deposit before bidding. Any failure to pay it accordingly will render the bidding invalid.
When determining the floor price, the enforcement court shall consult the creditor's and debtor's opinion, except when they cannot be notified or do not appear when the period expires.
The auction is concluded after a bidder puts forward the highest bid and the number is shouted three times.
Where the highest bidding price offered by the bidder is lower than the floor price, or, in the absence of a floor price, the creditor or debtor deems the bidding price inadequate and raises an objection, the person executing the auction shall not conclude the auction and the enforcement court shall determine another date for a second auction. However, where the creditor agrees to accept it at the determined floor price, the enforcement court shall turn it over to the creditor.
The second auction of the auction objects pursuant to the preceding paragraph shall be auctioned to the bidder offering the highest price. However, where the highest bidding price is less than fifty percent of the floor price, or, in the absence of a floor price, the highest bidding price is manifestly inadequate, the enforcement court shall determine a price for the creditor to accept; where the creditor refuses to accept it, the enforcement court shall revoke the attachment and return the auction objects to the debtor.
The debtor shall not bid for the auction objects.

Where there is no bidder for an auction object, the enforcement court shall determine a price for the creditor to accept. Where the creditor is unwilling to accept it or cannot accept it pursuant to laws, the enforcement court shall revoke the attachment and return the auction object to the debtor. However, where the auction object is manifestly likely to be auctioned at an adequate price, paragraph 5 of the preceding article applies mutatis mutandis.

The auction shall be terminated immediately when the auction proceeds have become sufficient to repay the claim amount of the compulsory enforcement and to cover the costs to be borne by the debtor.

After the auction is completed, the clerk shall prepare a written transcript of the auction which states the following items:
1. The category, quantity, and quality of the auction objects and other particulars that shall be noted.
2. The creditor and the debtor.
3. The name and address of the winning bidder and his/her highest bidding price.
4. The reason if the auction is cancelled or suspended.
5. The date and hours and the place of the auction.
6. The location and year, month, and date for preparing the written transcript of the auction.
The written transcript in the preceding paragraph shall be signed by the person executing the auction.

The proceeds from the auction, if with any remaining balance after deducting the costs of the compulsory enforcement, shall be paid to the creditor. The remaining balance, if with any balance that exceeds the creditor's costs for obtaining the enforcement title and the amount of his or her claims to be paid, shall be returned to the debtor.

The compulsory enforcement against immovable property is carried out by the means of attachment, auction, and compulsory administration.
The auction and compulsory administration in the preceding paragraph, when permissible by the nature and deemed appropriate, may be carried out in combination.
Where the building and its base land belong to the same debtor, they may be attached and auctioned in combination.
Where the property to be auctioned includes both movable and immovable property, the enforcement court may auction them in combination.
The movable property auctioned in combination pursuant to the preceding paragraph applies the provisions for auction of immovable property.

The attachment of immovable property is carried out by a process server supervised by a clerk as ordered by an enforcement judge in the following manners:
1. Proclamation;
2. Sealing up;
3. Ordering the surrender of the deed.
The methods in the preceding paragraph may be used in combination when necessary.
With regards to the registered immovable property, the enforcement court shall first notify the registration authority to register the attachment. The notification also effects the attachment when it is serviced to the registration authority before the enforcement act in the first paragraph is carried out.

In carrying out the attachment, the clerk shall prepare a written transcript of the attachment which states the following items:
1. The right causing the attachment;
2. The location, category, actual conditions, and use of the immovable property, the chloride building, radiated building, earthquake damage, severe water leakage, fire damage, unnatural death in the building, or other special circumstances that may affect a transaction as found from the on-site investigation, and other particulars that shall be noted;
3. The creditor and the debtor;
4. The methods of attachment and the year, month, date, and hour of their implementation;
5. Where the attached immovable property has a custodian, the custodian.
The attachment personnel and the custodian shall sign on the written transcript as prescribed in the preceding paragraph; where the persons referred to in Article 48 Paragraph 2, if any, appear, he/she shall also sign thereon.

To investigate the situations in Paragraph 1 Subparagraph 2 of the preceding Article or other related right and relationship, the enforcement judge or clerk may carry it out in the following manners:
1. Open the door lock to enter into the immovable property or interrogate the debtor or the third party in possession of the property, and order them to submit the relevant documents;
2. Investigate the police and other related authorities and groups, and the respondents may not refuse.
In situations described in the preceding paragraph, where the debtor refuses to make a statement or submit relevant documents without a justifiable reason or makes a false statement or submits false documents, the enforcement court may, upon the creditor's petition or on its own authority, place the debtor into custody; however, placing the debtor in custody is not permitted where the enforcement court does not interrogate the debtor and finds it manifestly difficult to ascertain the status of the immovable property without placing the debtor into custody.
Where the third party is in the circumstances prescribed in the preceding paragraph or refuses to appear, the enforcement court may impose a fine of no more than NTD 15,000 by a ruling.

Where the custodian of the attached immovable property is the debtor, the debtor may still maintain the administration or use as before. Where the custodian is a person other than the debtor, the enforcement court may allow the debtor to administer and use the immovable property within the necessary extent.

The enforcement court may entrust the custodian and administration of the attached immovable property to the related authorities, autonomous bodies, business groups, industrial groups, or other groups.

In auctioning the immovable property, the enforcement court shall order an appraiser to estimate a price for the immovable property, which, upon the approval, serves as the floor price of the auction.

Where the floor price of the auction of an immovable property is insufficient to repay the priority claims and the costs of compulsory enforcement, the enforcement court shall notify the creditor of it. Within 7 days after the creditor receives the notification, he/she may prove that the selling price of the immovable property is likely to be sufficient or designate an auction floor price that exceeds the total amount of the claim and the costs, and represent to pay the costs if the auction is not concluded, and petition for an auction. Where the creditor does not make the petition within the specified period, the enforcement court shall revoke the attachment and return the immovable property to the debtor.
Where the auction is carried out upon the creditor's petition pursuant to the preceding paragraph yet is not concluded, and the creditor refuses to accept the property, the enforcement court shall make a public announcement stating that those who are willing to purchase the immovable property may bid in accordance with the auction terms within three months. The enforcement court may approve the bid after consulting the creditor's and the debtor's opinion. The same applies when the creditor is willing to accept it.
Where no person bids or accepts within the specified period, the enforcement court shall revoke the attachment and return the immovable property to the debtor.
Where the auction of the immovable property is petitioned by the mortgagee with higher priority or other priority claimants, the preceding two paragraphs do not apply.
The provisions of paragraphs 1 and 2 pertaining to the revocation of the attachment and the return of the immovable property to the debtor do not apply when the immovable property has been sent for the compulsory administration or when the creditor has petitioned for the compulsory administration and the enforcement court deems it of merits.

The enforcement court shall make a public announcement of the auction of immovable property in advance.
The public announcement in the preceding paragraph shall state the following items:
1. The location, category, actual conditions, the status of possession, and use of the immovable property, the chloride building, radiated building, earthquake damage, severe water leakage, fire damage, unnatural death in the building, or other special circumstances that may affect a transaction as found from the on-site investigation and other particulars that shall be noted;
2. The cause, date, and place of the auction; where the auction is to be carried out through bidding, the date and hours and place of opening the bids; the amount of deposit if any;
3. The floor auction price;
4. The time limit for paying the price;
5. The place and date and hours for reviewing the written transcript of the attachment;
6. The qualification or condition for bidding, if any;
7. Where the immovable property will not be checked and delivered after the auction, the reason;
8. The date and hours for the bidder to inspect the auction object, if any.

The interval between the auction date and the public announcement date shall be no less than fourteen days.

An auction of immovable property is carried out by a process server supervised by a clerk as ordered by an enforcement judge either in the enforcement court or at other locations.

A public announcement of an auction shall be displayed in the enforcement court and at the location of the immovable property or the town/city (district) office of its location.
The public announcement of an auction shall be made on the website of the court; where the court considers it necessary, it may order the announcement to be published on an official gazette or newspaper.

In auctioning the immovable property, the enforcement court may, upon the creditor's or the debtor's petition or on its own authority, adopt the method of bidding.

Where an auction of immovable property is conducted through bidding, the enforcement court may determine a deposit amount and order the bidders to pay it prior to the opening of bids.

Each bidder shall seal the written document and drop it into the tender box installed by the enforcement court.
The written document referred to in the preceding paragraph shall state the following items:
1. The name, age and, address of the bidder;
2. The immovable property which he/she intends to purchase;
3. The price offered by him/her.

Bids shall be opened by the enforcement judge in front of the public and be read aloud.

Where a bid is required to pay a deposit but fails to do so, the bid is invalid.

Where the highest price that the bidders are willing to pay is the same, the winning bidder is the bidder who raises the most amount of price on the site; where no one raises the price, the winning bidder is determined by drawing lots.
Where the winning bidder in the preceding paragraph fails to pay the full amount of price within the time limit specified in the public announcement, the auction will be held again, except when the bidder not drawing the lot remains willing to accept the property in accordance with laws pursuant to the original bidding condition.

Where no person bids for the auctioned immovable property or the highest price offered by the bidder is lower than the floor price, and the appearing creditors are willing to accept it before the auction date is terminated, the enforcement court shall deliver the immovable property to the creditor for his/her acceptance at the floor price of that auction and issue a certificate attesting the right transfer. Where no persons accept or they may not accept pursuant to laws, the enforcement court shall determine a date for the second auction.
In conducting the second auction pursuant to the provisions of the preceding paragraph, the enforcement court shall reasonably reduce the floor auction price; provided that the reduced amount shall not exceed twenty percent.

Where no person bids or the highest price offered by the bidder is lower than the reduced floor auction price on the date of the second auction, the provisions of the preceding article apply mutatis mutandis; where the third auction is held, the reduced price shall not exceed twenty percent of the reduced floor auction price.

The interval between the date of the second and third auction as prescribed in the preceding two articles and the public announcement date shall be no less than ten days and no more than thirty days.

Where two or more creditors are willing to accept, it shall be determined by drawing lots.
Where the price payable by the creditor who accepts the immovable property is greater than the sum to be distributed to him/her, the enforcement court shall order him/her to make up the difference within a specified period and then issue the certificate attesting the right transfer; where the creditor fails to make payment within the specified period, the enforcement court shall conduct the second auction, except when the creditor not drawing the lot remains willing to accept it in accordance with laws pursuant to the original auction terms.
The provisions of Article 68-2 applies mutatis mutandis to the second auction referred to in the preceding paragraph.

For the immovable property whose auction is not concluded after two reduced price auctions, if the creditor refuses to accept it or may not accept it in accordance with laws, the enforcement court shall, within ten days after the end of the auction date of the second reduced price auction, publicly announce that persons who are willing to purchase the immovable property may bid for it pursuant to the original auction terms within three months from the public announcement date. The enforcement court may approve the bid after consulting the creditor's and the debtor's opinion. The same applies when the creditor is willing to accept it.
Within the three-month period as prescribed in the preceding paragraph, before anyone bids, the creditors may also petition for the suspension of the auction in the preceding paragraph and conduct another valuation or price reduction auction; if the auction remains not concluded and no creditor accepts it, or the creditor does not petition for the valuation or price reduction auction within the specified period, the enforcement against the immovable property is deemed revoked.
The provisions of Article 94 paragraphs 2 and 3 apply mutatis mutandis to the purchase as prescribed in the first paragraph of this Article.

Among multiple immovable property to be auctioned, where the proceeds from the auction of one or certain immovable property are sufficient to repay the claim amount of the compulsory enforcement and the costs to be borne by the debtor, the auction of the remaining property shall be suspended.
In the circumstances described in the preceding paragraph, the debtor may designate the immovable property to be auctioned, provided that he/she may not designate to auction the building and its base land separately.

After the buyer pays the full amount of price for the auctioned immovable property, the enforcement court shall issue him/her a certificate attesting the right transfer and other evidentiary documents.

With regards to the auctioned immovable property, the buyer obtains the ownership of such immovable property from the day on which he/she obtains the certificate attesting the right transfer issued by the enforcement court. The same applies when the creditor accepts the debtor's immovable property.
The original superficies, permanent tenancy, servitude, Dian, and the lease relationship attached to the immovable property in the preceding paragraph shall transfer altogether, except for the rights that occur after the creation of the mortgage right, affect the mortgage right, and are removed by the enforcement court before the auction.
The mortgage and other priority claims attached to the immovable property are extinguished upon the auction. However, this does not apply when the claim secured by the mortgage does not have a repayment date or the repayment date has not passed and the winning bidder or the creditor accepting the mortgaged property, as consented by the mortgagee, represents that he/she is willing to repay the debt to the extent of the value of the auctioned or accepted property.

Where the immovable property which the debtor shall surrender is possessed by the debtor or, after the attachment, by a third party, the enforcement court shall remove that possession and check and deliver it to the buyer or the acceptor. Where the possessor refuses to surrender or does others, the court may request the assistance from the police.
Where the third party does not dispute that his/her possession is unauthorized before the attachment or meets the situation as prescribed in the proviso of the second paragraph of the preceding article, the provisions in the preceding paragraph also applies.
Where the original possessor repossesses the immovable property after the check and delivery made pursuant to the preceding two paragraphs, the enforcement court may, upon petition, remove the possession again and check and deliver the property.
The enforcement proceeding in the preceding paragraph shall charge the enforcement costs.

The movable property in the building or on the land, except for those that shall be subject to the compulsory enforcement together with the immovable property, shall be removed and checked and delivered to the debtor or his/her agent, relative, or employee.
Where no persons referred to in the preceding paragraph accepts the check and delivery, the court shall temporarily place the movable property under custody and notify the debtor to withdraw it within a specified period. Where the debtor fails to withdraw it within the specified period, the court may auction it and lodge the proceeds derived therefrom or adopt other appropriate actions.
The preceding two paragraphs apply to the third party referred to in the preceding Article.

Where the debtor shall deliver the evidentiary document but refuses it, the enforcement court may take the evidentiary document, hand it over to the creditor or buyer, declare by public announcement that the undelivered evidentiary document becomes invalid, and produce another certificate document and issue it to the creditor or buyer.

In conducting the first auction of a share in a co-owned property, the enforcement court shall notify other co-owners, except when the notification is not available.
The floor price for the auction shall be determined in proportion to the value of the whole co-owned property based on the debtor's share.

The enforcement court may, upon the creditor's petition or on its own authority, order to place the attached immovable property under compulsory administration.

When ordering the compulsory administration, the enforcement court shall prohibit the debtor from interfering with the affairs of the administrator and from disposing of the revenue of the immovable property. Where the revenue is to be paid by a third party, it shall order that third party to pay it to the administrator.
The order requiring the third party to pay in the preceding paragraph becomes effective when serviced to the third party.

The administrator shall be appointed by the enforcement court, provided that the creditor may recommend a suitable person.
The enforcement court may order the administrator to furnish a security.
The remuneration of an administrator shall be determined by the court after consulting the creditor's and debtor's opinion.

A compulsory administration shall be undertaken by a single administrator, provided that the enforcement court may appoint multiple administrators when it deems necessary.
Where there are multiple administrators, they shall perform the authority jointly, except when the enforcement court has determined their duties by an order.
Where the administrators perform the authority jointly, the third party may express its intent to any one of the administrators.

The enforcement court shall direct the administrator of the necessary affairs relating to the administration and supervise the performance of his/her duties.
The administrator shall lease out the immovable property under administration in writing and upon the permission of the enforcement court.
When making the permission in the preceding paragraph, the enforcement court shall consult the creditor's and the debtor's opinion, except when the notification is not available or the creditor or the debtor does not appear at that time.

Where the administrator is incompetent or administers inappropriately, the enforcement court may discharge his/her duties or replace him/her.

For the purpose of effecting the compulsory administration and collecting the revenues, the administrator may take possession of the immovable property. When met resistance, he/she may apply for the instructions from the enforcement court or seek assistance from the police.

The administrator shall promptly deliver the balance amount to the creditors after deducting the administration costs and other necessary expenditure from the revenues of the immovable property. Where multiple creditors participate in the distribution, the enforcement court may instruct the administrator to prepare a distribution table for distribution when it deems appropriate.
Where the creditor objects to the delivered amount in the preceding paragraph, they may petition it to the enforcement court. Where the creditor raises its objection to the administrator within three days after the distribution table in the preceding paragraph has been serviced, the administrator shall immediately report to the enforcement court for distribution.
With regards to the revenues in paragraph 1, the enforcement court may, upon the petition of the debtor or his/her relatives who live with him/her, consider and retain an amount necessary for their maintenance of living and order the administrator to pay it.

The administrator shall, at the end of each month or after the termination of his/her duties, prepare a statement of revenues and disbursements, present it to the enforcement court, and deliver it to the creditor and the debtor.
Where the creditor or the debtor objects to the statement of revenues and disbursements in the preceding paragraph, he/she may, within five days after receiving the statement, petition it to the enforcement court.

Where the amount of claims involved in the compulsory enforcement and the costs to be borne by the debtor have been paid off by the revenues derived from the immovable property, the enforcement court shall immediately terminate the compulsory administration.
Where the revenues derived from the immovable property are impossible to remain after deducting the administration costs and other necessary expenditure, the enforcement court shall revoke the compulsory administration.

Unless provided otherwise in this Section, the provisions pertaining to the enforcement against movable property apply mutatis mutandis to the compulsory enforcement against immovable property.

Unless provided otherwise in this Act, the provisions pertaining to the enforcement against immovable property apply mutatis mutandis to the compulsory enforcement against the vessels as prescribed in the Maritime Act. The same applies to the vessels under construction.
The compulsory enforcement against vessels may be implemented since the time when the carrier or shipmaster has completed the preparations for commencing the voyage until the time when the voyage is consummated.
Unless provided otherwise in the proviso of the Maritime Act Article 4 paragraph 1 or with regards to the damage compensation arising out of the collision of vessels, the compulsory enforcement in the preceding paragraph does not apply to the enforcement title of the preventive proceeding.

After attaching a vessel, the enforcement court shall take over the document evidencing the nationality of the vessel, cause it to moor at a designated place, and notify the competent authority for navigation administration, provided that the enforcement court may, upon the party's or the interested party's petition, permit its navigation with the creditor's consent.
The debtor or the interested party may petition for revoking the attachment of the vessel by furnishing a security in cash or equivalent property in the amount of the claims involved and the enforcement costs or the value of the vessel.
The security in the preceding paragraph may be replaced by the guarantee letter issued by an insurer or bank operating guarantee businesses. The guarantee letter shall state that, in case the debtor fails to perform the obligation, the guarantor is responsible for repaying the debt or together compensating a certain amount of money.
Where the enforcement court revokes the attachment of the vessel pursuant to the preceding two paragraphs, it may continue enforcing the security. If the guarantor fails to perform its obligation, the enforcement court may, upon the creditor's petition, directly carry out a compulsory enforcement against the guarantor.
Where the security in paragraphs 2 and 3 is furnished for the amount of the claims involved and the enforcement costs, other creditors may not petition to participate in the distribution of that security after the security has been furnished.
The proviso of paragraph 1 shall not affect the preference of payment pursuant to Maritime Act Article 24 paragraph 1 Subparagraph 1.

The vessel permitted to navigate pursuant to the proviso of the first paragraph of the preceding article shall not be auctioned before it returns to and is moored at the designated place. However, where the vessel is moored within the jurisdiction of another court, such other court may be entrusted to conduct the auction or other enforcement acts.
The public announcement for the auction of vessels shall state, in addition to the items prescribed in Article 81 Paragraph 2 Subparagraphs 2 through 5, the name of the vessel, type of the vessel, gross tonnage, vessel nationality, port of registry, port of mooring, and other particulars, and shall be put on notice boards of the enforcement court and the competent authorities for navigation administration at the location of the vessel and the location of the port of registry.
The vessel may be sold upon the consent of the bidder, the creditor, and the debtor. The enforcement court shall issue a certificate of right transfer after the buyer pays the full price.
Where the sale price of the sale in the preceding paragraph is sufficient to repay the claim of the creditor, the consent of the creditor is unrequired.

Where foreign vessels are auctioned by the court of the Republic of China, the preference right and mortgage right pertaining to the vessel shall be subject to the laws of the country of the vessel's nationality. Where the party has disputes over the claim amount secured by the preference rights or mortgage right or the priority order, the party who asserts the existence of preference right or mortgage right shall institute the suit to the enforcement court for its decision. Before the decision becomes irrevocable, the amount to be paid shall be lodged.

Unless provided otherwise in this Act, the provisions for the enforcement against vessels shall apply mutatis mutandis to the compulsory enforcement of aircrafts as prescribed in the Law of Civil Aviation.
The attached aircraft may be delivered to the local competent authority of civil aviation for custody.
The interval between the date of the first auction of the aircraft and the date of public announcement shall be no less than one month.
The public announcement for auctioning aircrafts shall state, in addition to the items prescribed in Article 81 Paragraph 2 Subparagraphs 2 to 5, the location of the aircraft, nationality, marking, registration number, type, and other particulars.
The enforcement court shall notify the creditors as registered at the competent authority of civil aviation of the public announcement in the preceding paragraph, except when it is unable to make the notification.

When enforcing against the debtor's monetary claim against a third party, the enforcement court shall issue a seizure order to prohibit the debtor from collecting it or making other dispositions and prohibit that third party from repaying the debtor.
In the circumstance in the preceding paragraph, the enforcement court may, after consulting the creditor's opinion, allow the creditor to collect it or transfer the claim to the creditor by an order. When it deems appropriate, the enforcement court may order the third party to pay the enforcement court for transmitting to the creditor.
Where there is any condition, time limit, counter-prestation, or other causes which make it difficult to handle pursuant to the provisions prescribed in the preceding paragraph, the enforcement court may, upon petition, applies mutatis mutandis the provisions pertaining to the enforcement against movable property to auction or sell the claim.
Where the monetary claim is attached a registered security right in rem and the enforcement court carries out the compulsory enforcement pursuant to the preceding three paragraphs, it shall immediately notify the registration authority to register the cause.

The effect of compulsory enforcement against salaries or other continual payment claims, within the extent of the amount of a creditor's claim and the compulsory enforcement cost, shall apply until the creditor has received full repayment of its claim, including any increased amount incurred during the enforcement process, from the total amount collected in accordance with the court's seizure order..
The extent of a seizure order issued for the following claims shall not exceed one-third of the amount of each installment:
1. The continual remuneration claims obtained by a natural person for providing labor services.
2. The continual payment claims, which are required for the purpose of maintaining the basic lifestyle of the debtor and/or his/her relatives living with him/her.
In a case as described in the preceding paragraph, the enforcement court may not be limited by the rules relating to seizure proportions, if the court deems that there is unfairness after considering the living conditions of the debtor and the creditor and other circumstances. However, the debtor's living expenses should be set aside and not included in the seizure.
The enforcement court may order that any amount collected from the debtor pursuant to the court's seizure order in Paragraph 1 of this article be transferred to creditors. However, when the debtor loses his/her rights or a third party loses the ability to pay, the transfer order shall cease to have effect to the extent of the creditor's unrepaid claim, and the creditor may petition for continuing the enforcement without being charged the enforcement costs.

The third party may, before the enforcement court issues the order in Article 115 Paragraph 2, lodge the full amount of the debtor's monetary claim or the seized part at the lodgment office in the place of repayment.
Where the third party receives another seizure order before performing the order of the enforcement court which permits the creditor to collect or orders the payment to the enforcement court for transmitting to the creditors, and the seized amount exceeds the unseized part of the debtor's monetary claim, he/she shall pay the full amount of the claim to the enforcement court which seizes first.
Where the third party has made the lodge or payment, he/she shall clearly state the cause to the enforcement court.

Where a debtor may enforce a right against a third party to deliver or transfer movable or immovable property based on a claim or right in rem, the enforcement court may, aside from prohibiting the debtor from disposition and the third party from delivery or transfer by an order, order the third party to deliver the movable or immovable property to the enforcement court when it deems appropriate and enforce it pursuant to the provisions pertaining to the enforcement against movable or immovable property.
Where a third party shall transfer or create an immovable property right in rem to the debtor on the basis of an irrevocable judgment or a settlement or mediation reached pursuant to the Code of Civil Procedure, the enforcement court may, upon the creditor's petition, enforce it at the debtor's costs after notifying the registration authority to register the right under the debtor's title.

Where the debtor may request a third party to deliver or transfer a right against vessels or aircrafts based on a claim or right in rem, the provisions of the preceding Article apply mutatis mutandis, and the enforcement follows the provisions pertaining to the enforcement against vessels or aircrafts.

Where the enforcement is against a property right other than that prescribed in the preceding three sections and Article 115 to the preceding Article, the provisions of Article 115 to the preceding Article apply mutatis mutandis. The enforcement court may also consider the situation to order the assignment or administration and repay the creditor with the assignment price or administration revenue.

The orders referred to in Articles 115, 116, 116-1 and the preceding article shall be serviced to the debtor and the third party. After the service has been completed, the creditors shall be notified thereof.
The order in the preceding paragraph comes into effect when being serviced to the third party. Where the third party is absent, it comes into effect when being serviced to the debtor. However, where the seizure registration has been made before the service, the order comes into effect on registration.

Where the third party repudiates the existence of the debtor's claim or of other property rights, disputes the claim amount, or claims other causes that may prevent the debtor's request, he/she shall, within ten days after receiving the enforcement court's order, submit a written brief to petition for the objection.
Where the third party fails to petition for the objection within the time limit prescribed in the preceding paragraph and fails to pay the money to the creditor or pay or deliver the money, movable, or immovable property to the enforcement court in accordance with the enforcement court's order, the enforcement court may, upon the creditor's petition, carry out a compulsory enforcement directly against that third party.
The third party may institute an objection suit against the enforcement in the preceding paragraph on the grounds referred to in the first paragraph.
The provisions prescribed in Article 18 Paragraph 2 shall apply mutatis mutandis to the suit in the preceding paragraph.

Where the third party petitions for an objection pursuant to paragraph 1 of the preceding article, the enforcement court shall notify the creditor.
Where the creditor considers the objection petitioned for by the third party to be untrue, he/she may institute a suit in the court of jurisdiction within ten days after receiving the court order and shall provide the certificate of the initiation of the suit to the enforcement court and inform the debtor of the suit.
Where the creditor fails to provide the certificate of the initiation of the suit within the period prescribed in the preceding paragraph, the enforcement court may, upon the third party's petition, revoke the issued enforcement title.

Where the debtor possesses the evidentiary document for his/her claim against a third party or other property rights and refuses to deliver it in accordance with the order of the enforcement court, the court may take over that document, declare the undelivered document null and void by a public announcement, and produce and issue another certificate document to the creditor.

The social welfare allowance, social assistance, or subsidy received by the debtor in accordance with laws shall not be subject to compulsory enforcement.
Where the social insurance payment received by the debtor in accordance with laws or the debtor's claim against a third party is necessary for maintain the living of the debtor and his/her relatives living with him/her, they shall not be subject to compulsory enforcement.
The amount for the debtor's necessary living shall be calculated by 1.2 times of the minimum living expenses per person per month in the area announced by the Ministry of Health and Welfare or the municipal government in the latest year, and other property of the debtor shall be considered.
The calculation basis prescribed in the preceding paragraph applies mutatis mutandis to the necessary living of the relatives living with the debtor, and the amount shall be determined in proportion to the debtor's obligation to support in accordance with laws.
Where the enforcement court considers the living condition and other circumstances of the debtor and creditor and deems it unfair, it is unrestricted by the preceding three paragraphs, provided that it shall consider and reserve the living expense for the debtor and his/her relatives living with him/her.

With regard to the compulsory enforcement against monetary claims, where the debtor is a central or local authority or public juridical persons in accordance with laws, the provisions of this Section apply, except that the debtor is a financial institution or other public utility not concerning the living necessaries of the people.
The provisions of Articles 20 to 25 do not apply to the enforcement in the preceding paragraph.

The enforcement court shall first issue an enforcement order to the debtor referred to in the preceding Article and urge it to voluntarily perform it or pay the money to the enforcement court for transmitting to the creditor pursuant to the enforcement title within 30 days.
Where the money to be paid by the debtor is included in a budget and does not operate pursuant to the preceding paragraph, the enforcement court may apply the provisions of Article 115 Paragraphs 1 and 2 and enforce it directly against the public treasury in charge.

Where the public property owned and administered by the debtor is necessary for the implementation of public affairs or the transfer of such property is against the public interest, the creditor may not compulsorily enforce it.
In the circumstances prescribed in the preceding paragraph, the enforcement court shall consult the debtor's opinion or conduct other necessary investigation when in doubt.

The non-public property owned and administered by the debtor and the public property other than that referred to in the first paragraph of the preceding Article remain subject to the compulsory enforcement and unconstrained by the provisions pertaining to the disposal under the National Property Act, Land Act, and other laws or regulations.