The Compulsory Enforcement Act Article 50-1
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 debtorIn 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.
中文原文 強制執行法第50-1條
應查封動產之賣得價金，清償強制執行費用後，無賸餘之可能者，執行法院不得查封。
查封物賣得價金，於清償優先債權及強制執行費用後，無賸餘之可能者，執行法院應撤銷查封，將查封物返還債務人。
前二項情形，應先詢問債權人之意見，如債權人聲明於查封物賣得價金不超過優先債權及強制執行費用時，願負擔其費用者，不適用之。
查封物賣得價金，於清償優先債權及強制執行費用後，無賸餘之可能者，執行法院應撤銷查封，將查封物返還債務人。
前二項情形，應先詢問債權人之意見，如債權人聲明於查封物賣得價金不超過優先債權及強制執行費用時，願負擔其費用者，不適用之。