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標題: | 論法人之制裁責任:以德國立法草案與趨勢為借鏡 A Comparative Study on Corporate Criminal Liability: Based on German Draft Legislation and Trends As Reference |
作者: | 張家維 Jia-Wei Chang |
指導教授: | 林鈺雄 Yu-Hsiung Lin |
關鍵字: | 法人刑法,組織缺陷,團體制裁法草案,法規遵循,團體罪責,監督過失, Corporate Criminal Liability,Organizational Defects,Corporate Sanctions Act,Compliance,Negligent Supervision, |
出版年 : | 2023 |
學位: | 碩士 |
摘要: | 對抗日益蓬勃的經濟犯罪一直是世界各國近年來刑事政策之一環,而公司、企業等法人組織,正是經濟活動開展的核心,人們會透過資金與技術聚集之方式結合為團體,藉由聚集而擴大營業規模,形成營利性組織;許多經濟犯罪係透過公司組織的業務活動,以故意或過失之方式所致,越是高度的垂直分工,對於個人犯罪證明的難度就越高,因此英、美等國家基於實用主義的立場率先發展出法人刑事責任;德國法則是少數至目前為止,尚未承認法人刑事責任的國家之一,除了法釋義學上的考量之外,仍有不少學者認為內國的違反秩序罰法即足以形成有效、具嚇阻性且符合比例原則的制裁手段。由於我國目前已存在為數不少的法人刑罰規定,散落於附屬刑法領域中,與行政法規產生交錯,卻欠缺一致性的法人責任要件或標準,也因此刑罰與行政罰之競合經常錯綜複雜,實務運用莫衷一是;本篇論文也將藉由分析德國目前學說以及實務上支持引入法人刑法或制裁法之正、反趨勢,從立法草案與相關學說討論中找尋我國法人刑法制度明確化的思考方向。 Combating increasingly rampant economic crime has been an integral part of criminal policies in countries worldwide in recent years. Corporate entities such as companies and enterprises are at the core of economic activities, where individuals come together as groups through the aggregation of funds and expertise to expand their business and form profit-oriented organizations. Many economic crimes are committed through the business activities of corporate entities, either intentionally or negligently. The higher the degree of vertical specialization, the more difficult it becomes to convict an individual. Therefore, countries like the United Kingdom and the United States have taken the lead in developing corporate criminal liability based on utilitarianism. Germany, on the other hand, is one of the few countries that has not yet recognized corporate “criminal liability”. Apart from considerations in legal interpretation, many scholars believe that the domestic laws such as regulatory penalties are sufficient and effective to serve as a deterrent and are in line with the principle of proportionality. Currently, in Taiwan, there are already a considerable number of provisions for corporate criminal penalties scattered throughout subsidiary criminal laws, often overlapping with administrative regulations. However, there is a lack of consistent criteria or standards for corporate liability, resulting in complex and conflicting situations between criminal and administrative penalties, leading to inconsistent explanations in practice. This thesis aims to analyze the current trends and debates on the introduction of corporate criminal law or sanction laws in Germany, and to explore the direction for clarifying the system of corporate criminal law in Taiwan through German draft legislation and relevant scholarly discussions. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88219 |
DOI: | 10.6342/NTU202301572 |
全文授權: | 同意授權(限校園內公開) |
顯示於系所單位: | 法律學系 |
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