The Compulsory Enforcement Act Article 60
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 price5. The custody is difficult or the custodian fee is excessive.Provisions of Article 71 apply mutatis mutandis to the sale in the preceding paragraph.
中文原文 強制執行法第60條
查封物應公開拍賣之。
但有左列情形之一者，執行法院得不經拍賣程序，將查封物變賣之：
一、債權人及債務人聲請或對於查封物之價格為協議者。
二、有易於腐壞之性質者。
三、有減少價值之虞者。
四、為金銀物品或有市價之物品者。
五、保管困難或需費過鉅者。
第七十一條之規定，於前項變賣準用之。
但有左列情形之一者，執行法院得不經拍賣程序，將查封物變賣之：
一、債權人及債務人聲請或對於查封物之價格為協議者。
二、有易於腐壞之性質者。
三、有減少價值之虞者。
四、為金銀物品或有市價之物品者。
五、保管困難或需費過鉅者。
第七十一條之規定，於前項變賣準用之。