[Legal Opinion]
 It can be divided by agreement or by litigation, but there is no need to pay taxes.
 [Legal Basis]
 Article 19
 The husband and wife may agree that the property acquired during the marriage relationship and the premarital property shall belong to their own ownership, joint ownership, or part of their own ownership, part of their joint ownership. The agreement shall be in writing.
 The agreement between husband and wife on the property acquired during the period of marriage and the property before marriage shall be binding on both parties.
 If the husband and wife agree that the property acquired during the marriage relationship shall belong to each other, and the debts of the husband or wife to the outside world are known to the third party, the property owned by the husband or wife shall be used to pay off.