A man from Taoyuan sold property in Hsinchu City and claimed a NT$4 million self-use housing tax exemption when filing property transaction tax. The National Taxation Bureau determined the claim did not meet legal requirements and assessed additional tax of nearly NT$1.5 million. Although the obligor applied for reconsideration, he neither paid the tax nor provided security and was suspected of transferring assets. After the court approved provisional seizure and the case was transferred for enforcement, the Hsinchu Branch seized his property and financial assets. The obligor paid the full tax amount within 10 days, after which the seizure and enforcement orders were lifted.