Enforcement Rules of the Administrative Execution Act Article 24
After transferring the case of monetary obligation under public laws to the branch of Administrative Enforcement Agency, the referring authority can withdraw it before the termination of execution, but when it comes to the withdrawal of the monetary obligation under public laws before transferring the ownership of the auctioned lot, the transferring authority has to obtain the auction winner’s consent.
中文原文 行政執行法施行細則第24條
公法上金錢給付義務執行事件移送該管行政執行處後，移送機關得於執行終結前撤回之。
但於拍定後拍賣物所有權移轉前撤回者，應得拍定人之同意。
但於拍定後拍賣物所有權移轉前撤回者，應得拍定人之同意。