Securities Investor and Futures Trader Protection Act Article 35
In the event the protection institution institutes an action or an appeal pursuant to Article 28, it shall be temporarily exempted from court costs on any portion of the amount or value of the claim that is in excess of NT$30 million. In the event an opposing party institutes an appeal and receives a final and binding judgment in its favor, its advance payment of court costs shall be returned after the deduction of the fees for which it is responsible.With respect to the temporary exemption from court costs of the preceding paragraph, after a judgment is concluded, the court of first instance shall make an ex officio ruling to collect the court costs from the party responsible for the litigation expenses. However, any portion of the amount or value of the claim that is in excess of NT$30 million and for which the protection institution is responsible shall be exempted from this requirement.When the protection institution, having instituted an action or moved for an injunctive proceeding in accordance with Article 28, obtains the title of execution and moves for compulsory execution, it may be temporarily exempted from payment of execution fees on any portion of the amount or value of the executed claim that is in excess of NT$30 million, and the execution fees for which it received temporary exemption shall be deducted from the proceeds from the execution.