1. The remedial procedures of administrative execution are mainly explained in paragraph 1 of Article 9 that obligator or stakeholder may lodge objections regarding execution order, methods, applicable procedures or other event impairing the interest before the enforcement institution, prior to completing an administrative procedure. According to paragraph 2, if the enforcement institution deems a lodged objection reasonable, the enforcement action shall be suspended immediately with the enforcement already undertaken revoked or modified. If an objection is deemed groundless, an opinion shall be provided within 10 days and submitted to the direct supervising authority within 30 days for decision.
2. If an obligator is not convinced of administrative enforcement action validity and there is essential dispute involved, the petition and other administrative litigation procedures shall be applied otherwise and the judgement based on objection procedures set forth in Article 9 of the Law shall not apply.
Referential Article: Article 9 of Administrative Execution Act
Ruling 1974 Tai-Kang-Tsu No. 376 of Supreme Court