Eric Tsang's NT$57 Million Case: High Court Remand Rules Chiu Li-kwan Must Execute Payment
In a lawsuit where Eric Tsang sought NT$57 million from Chiu Li-kwan, the executor of the late producer Pei Hsiang-chuan's will, the High Court's remand trial ruled that Chiu Li-kwan must execute the payment. Pei Hsiang-chuan had borrowed a total of NT$57 million from Tsang, comprising film distribution profits and loans. The initial ruling favored Tsang, and the remand trial confirmed the debt based on handwriting analysis, ordering Chiu Li-kwan to settle the debt within the scope of the estate.
📋 Article Processing Timeline
- 📰 Published: April 8, 2026 at 15:17
- 🔍 Collected: April 8, 2026 at 16:00 (43 min after Published)
- 🤖 AI Analyzed: April 15, 2026 at 20:44 (172h 44m after Collected)
The case originated when producer Pei Hsiang-chuan, Chiu Li-kwan's mentor, passed away on May 23, 2015. Pei had designated Chiu Li-kwan as the executor of his will, established on January 21 of the same year. The will stated: "...after I leave, all my movable and immovable property shall be given to... remember to return it to Eric Tsang."
Eric Tsang claimed that he had previously agreed with Pei Hsiang-chuan to allocate the surplus profits from the distribution of eight films to him. After Pei received the profits, he borrowed the deserved share from Tsang to continue distributing new films. The two signed a loan agreement and promissory note on April 12, 1999, with Pei indicating he borrowed NT$40 million from Tsang.
Tsang pointed out that Pei Hsiang-chuan failed to repay as agreed and continued to owe him performance fees. On March 18, 2003, they signed another loan agreement and promissory note, indicating a total loan of NT$57 million. However, Pei never returned the funds until his death, leading Tsang to file a lawsuit.
The first instance, Taipei District Court, ruled against Eric Tsang, stating he could not prove Pei Hsiang-chuan's debt. The second instance, Taiwan High Court, found that the settlement document signed by Eric Tsang and Pei Hsiang-chuan, after handwriting analysis by the Ministry of Justice Investigation Bureau, confirmed it was written by Pei Hsiang-chuan, proving the existence of a委托 (mandate) relationship between them. The High Court then reversed the ruling, ordering Pei Hsiang-chuan's three heirs (his elder brother, younger sister, and younger brother) to jointly pay Eric Tsang NT$57 million within the scope of the inherited estate.
The case was appealed, and the Supreme Court overturned the original judgment and remanded it. During the High Court's remand trial, Eric Tsang argued that Pei Hsiang-chuan had designated Chiu Li-kwan as the executor of his will, and therefore Chiu Li-kwan should execute the payment of this NT$57 million debt within the scope of Pei Hsiang-chuan's estate.
The High Court's remand trial today determined that a mandate contract existed between Eric Tsang and Pei Hsiang-chuan. When they settled on March 18, 2003, it was confirmed that Pei Hsiang-chuan should return NT$57 million to Eric Tsang. This mandate relationship ceased upon Pei Hsiang-chuan's death. Pei Hsiang-chuan's will is genuinely valid, and this debt can be recognized as part of Pei Hsiang-chuan's estate (negative assets), to be handled by the will's executor, Chiu Li-kwan, for settlement and other matters. Therefore, the management and disposal rights for Pei Hsiang-chuan's debt to Eric Tsang should belong to the will's executor, Chiu Li-kwan.
The High Court's remand trial stated that, based on Article 541, Paragraph 1 of the Civil Code and the legal relationship of inheritance, Eric Tsang's request for Chiu Li-kwan to pay NT$57 million within the scope of Pei Hsiang-chuan's estate is justified. The entire case can be appealed. (Edited by Chang Ming-kun) 1150408
Eric Tsang claimed that he had previously agreed with Pei Hsiang-chuan to allocate the surplus profits from the distribution of eight films to him. After Pei received the profits, he borrowed the deserved share from Tsang to continue distributing new films. The two signed a loan agreement and promissory note on April 12, 1999, with Pei indicating he borrowed NT$40 million from Tsang.
Tsang pointed out that Pei Hsiang-chuan failed to repay as agreed and continued to owe him performance fees. On March 18, 2003, they signed another loan agreement and promissory note, indicating a total loan of NT$57 million. However, Pei never returned the funds until his death, leading Tsang to file a lawsuit.
The first instance, Taipei District Court, ruled against Eric Tsang, stating he could not prove Pei Hsiang-chuan's debt. The second instance, Taiwan High Court, found that the settlement document signed by Eric Tsang and Pei Hsiang-chuan, after handwriting analysis by the Ministry of Justice Investigation Bureau, confirmed it was written by Pei Hsiang-chuan, proving the existence of a委托 (mandate) relationship between them. The High Court then reversed the ruling, ordering Pei Hsiang-chuan's three heirs (his elder brother, younger sister, and younger brother) to jointly pay Eric Tsang NT$57 million within the scope of the inherited estate.
The case was appealed, and the Supreme Court overturned the original judgment and remanded it. During the High Court's remand trial, Eric Tsang argued that Pei Hsiang-chuan had designated Chiu Li-kwan as the executor of his will, and therefore Chiu Li-kwan should execute the payment of this NT$57 million debt within the scope of Pei Hsiang-chuan's estate.
The High Court's remand trial today determined that a mandate contract existed between Eric Tsang and Pei Hsiang-chuan. When they settled on March 18, 2003, it was confirmed that Pei Hsiang-chuan should return NT$57 million to Eric Tsang. This mandate relationship ceased upon Pei Hsiang-chuan's death. Pei Hsiang-chuan's will is genuinely valid, and this debt can be recognized as part of Pei Hsiang-chuan's estate (negative assets), to be handled by the will's executor, Chiu Li-kwan, for settlement and other matters. Therefore, the management and disposal rights for Pei Hsiang-chuan's debt to Eric Tsang should belong to the will's executor, Chiu Li-kwan.
The High Court's remand trial stated that, based on Article 541, Paragraph 1 of the Civil Code and the legal relationship of inheritance, Eric Tsang's request for Chiu Li-kwan to pay NT$57 million within the scope of Pei Hsiang-chuan's estate is justified. The entire case can be appealed. (Edited by Chang Ming-kun) 1150408
FAQ
What was the amount of debt Eric Tsang claimed from Chiu Li-kwan?
Eric Tsang claimed NT$57 million in debt from Chiu Li-kwan.
Who was ultimately ordered to pay the debt in this lawsuit?
Chiu Li-kwan, as the executor of the late Pei Hsiang-chuan's will, was ordered to execute the payment within the scope of the estate.