Ans：

(I) Commencement of administrative enforcement means commencement of enforcement procedures by enforcement institution(s) according to just cause for enforcement (administrative actions or court judgment) or against parties bearing legal obligations. Administrative enforcement employs the doctrine of functional action. Execution of action or non-action shall be commenced by enforcement branches according to different functions. For obligatory payment under Public Law, the enforcement institution shall be the designated administrative enforcement branch(es). Each branch shall wait for submission by the original action agency or other institutions in charge before commencement. Such enforcement shall be considered commencement unless it does not meet legal requirements or is rejected by enforcement institutions.

(II) The objective of administrative enforcement is to force an obligatory party to carry out its obligations. If an obligatory party carries out all obligations or its obligations have been terminated, modified (in part or in whole) due to enforcement completion , deemed terminated or modified by administrative action or judgment, or carry-out of such obligations becomes impossible due to death of said party, this party is no longer an enforcement target. If the administrative objective is reached or there is no reason for enforcement, there is no reason to continue enforcement.

(Reference Law: Articles 8 & 11 of the Administrative Execution Law. )