2003年我國民事訴訟法增訂「第三人撤銷訴訟程序」（民事訴訟法第507條之1 至第507 條之5），此一全新的制度乃我國所繼受之德國法所全無，而究竟應否於我國民事訴訟法中增訂此一第三人撤銷之訴，在立法之初即備受爭議，且此一制度的定位、構成要件之解釋更是經過討論熱烈。本文擬就近年來之實務判決，分析第三人撤銷之訴在法律解釋上與實務運作間之異同，並嘗試提出解釋論上之看法，俾供參考。

In 2003, the Taiwan Code of Civil Procedure was revised, and augmented
with section V-I Third-Party Opposition Proceeding. (Code of Civil Procedure article 507-1 to article 507-5) However, this proceeding of Third-Party Opposition has not been used in the German Civil Procedure Rules which Taiwanese Code largely derived from. Therefore, the characteristic of this proceeding, the criteria of proceeding, and also the interpretation of the articles governing this proceeding have been widely debated ever since the legislation stage. This article would focus upon analyzing judicial decisions of the court, and further make comparison between the actual manipulations of the Third-party Opposition Proceeding by the court and the logical interpretation of the regulation. Lastly, by using these analyses, this article would also bring out suggestions about how to interpret and manipulate this regulation, and try to contribute to the construction of this newly formed Civil Procedure proceeding.