The abstract calculation has been adopted while calculating the damages of statutory family support specified in the Paragraph 2 of Article 192 of the ROC Civil Code in practice, and then the exemption of family members on tax regulations will be treated as the bases for calculation of damages of losses for the claim of family support. Apparently, such calculation is against the theory of ”Compensation of Losses”. This essay will base on the judgments of the supreme court of Deutschland and would like to try to connect the civil property law and family law theories, and to re-interpret the calculation of ”exemption of family support” as the formula for the specific calculation of the damage specified in the Paragraph 2 of Article 192 for the reference of legal society.