According to the Ministry of the Interiors Letter Tai-Nei-Ying-Tze 0930085435 dated July 28, 2004, Where the land for which the building permit has been issued is auctioned by court and the proprietor and the land owner are the same person, can the successful buyer in the auction change the proprietor with the certificate for the land ownership transfer?

I. If a construction project has not commenced…. The building permit remains valid, the successful buyer in the auction may change the proprietor based on the certificate of land ownership transfer issued by the court.

II. If the construction project has commenced only in land leveling, excavation, installation of safety facilities and similar hypothetical works without substantial construction. The construction license remains valid, the successful buyer in the auction may change the proprietor based on the certificate of land ownership transfer issued by the court. For fences, project site shelters and retaining walls on the land which are not auctioned together with the land, after the successful buyer in the auction changes the proprietor, the new proprietor shall approach the owner(s) of these items to settle the issues.

III. If the construction project has been completed substantially. The construction license remains valid, the successful buyer in the auction (including the land and the uncompleted building) may change the proprietor based on the certificate of land ownership transfer issued by the court. In case of ambiguity regarding whether the uncompleted building has been auctioned in package or not, please consult with the court judge in charge of the auction for proper settlement.

IV. In the event of a dispute arising between the new proprietor and the former proprietor after land transfer has been completed, such disputes will be deemed as a dispute of private right and should be resolved through legal means.