Execution fees may be collected for the enforcement of provisional seizure and preliminary injunction under Article 23 of the Act Governing Fees of Civil Actions and set off thereafter against the execution fees to be charged for enforcement of a judgment that has become irrevocable. Our Interpretation Yuan-je Tze No. 3991 is hereby amended and modified.

　　　 The enforcement of either provisional seizure or preliminary injunction is a compulsory execution under the civil law, to which the provision of Article 23 of the Act Governing Fees of Civil Actions with respect to the collection of execution fees is applicable. Our Interpretation Yuan-je Tze No. 3991 holding that there is no need to collect execution fees for the enforcement of provisional seizure or preliminary injunction is based on the reasoning that, because execution fees will ultimately be collected for enforcement of an irrevocable final judgment on the merits of a settlement agreement concluded in the future, it is not necessary to collect execution fees at the stage of preventive proceeding. If, however, the applicant for enforcement of provisional seizure or preliminary injunction chooses eventually not to file an application for enforcement of the judgment on the merits or his appeal is dismissed, there will be no further opportunity for the collection of execution fees in compliance with the foregoing provision. It is therefore appropriate that the party be ordered to pay the execution fees incurred during the preventive proceeding and that the sum paid shall be set off against the amount of execution fees payable for enforcement of the irrevocable final judgment rendered on the merits. The part of the aforesaid interpretation inconsistent with this view must be modified accordingly.