重新檢討財產來源不明罪及不明財產沒收規範

Abstract

基於貪污之密室犯罪特性，偵查蒐證均不易，縱查獲可疑財產仍可能無法證明為貪污所得，來源不明財產遂成為實務上之難題。我國為因應此種情況於貪污治罪條例制定財產來源不明罪與擬制犯罪所得沒收規定，惟此種立法之爭議不斷，使其正當性存疑。 本文歸納學說上意見，並觀察立法以來之實務發展概況，重新檢討財產來源不明罪與沒收規範。首先探究實體法之解釋問題，聚焦於財產來源不明罪之保護法益與構成要件行為爭議；接著進行合憲性分析，討論本罪與無罪推定原則、不自證己罪原則間之衝突，並對本罪與沒收規範進行比例原則審查。就結論而言，本文認為財產來源不明罪與沒收規範應以刪除為當。 惟處理來源不明財產確實有其實務需求，只是另立犯罪並非妥適做法，若目的為剝奪利得，沒收模式應為較佳手段。而因一般的利得沒收難以解決貪污罪之偵查困境，本文遂從非定罪型沒收機制中尋求可行之替代手段，並於考察不同機制及衡量我國實務情況後，以擴大利得沒收為最佳方案。最後，本文提出修法建議，以期能在保障人權之前提下妥適處理公務員之來源不明財產。

Due to the difficulty of investigating corruption, proving corruption or that suspicious assets are the proceeds of corruption can be challenging. In response to this problem, Taiwan has enacted the offense of illicit enrichment and provision for presumed proceeds of crime under the Anti-Corruption Act. However, these legislative measures are controversial, raising doubts about their legitimacy. This thesis summarizes the opinions of scholars and judgments, reevaluating the offense of illicit enrichment and the confiscation of suspicious assets. Through the analysis of legal interpretation, the constitutional issues of violating the presumption of innocence, the privilege against self-incrimination, and proportionality, this thesis concludes that the offense and the confiscation regulation should be repealed. However, addressing suspicious assets is a practical necessity. This thesis, therefore, explores feasible alternatives within the non-conviction-based confiscation mechanism. After evaluating various mechanisms and assessing the practical situation in Taiwan, this thesis proposes that Extended Confiscation is the optimal solution. Finally, this thesis proposes legislative recommendations to appropriately deprive public officials of illicit proceeds while safeguarding human rights.