The Compulsory Enforcement Act Article 28
The costs of the compulsory enforcement, limited to the necessary extent, shall be borne by the debtor and be recovered together with the claim on which the compulsory enforcement has proceeded. The enforcement court may order the creditor to advance the costs prescribed in the preceding paragraph.
中文原文 強制執行法第28條
強制執行之費用，以必要部分為限，由債務人負擔，並應與強制執行之債權同時收取。
前項費用，執行法院得命債權人代為預納。
前項費用，執行法院得命債權人代為預納。