論商業判斷法則於我國刑事案件之運用

Study on the Applications of Business Judgment Rule in Criminal Procedure

周振鋒(Cheng-Fong Chou)

《法令月刊》 68卷12期 (2017/12) Pp. 84-105

https://doi.org/10.6509/TLM.2017.6812.04

摘要

商業判斷法則（Business Judgment Rule）係美國法下保護董事及其經營決定之制度，該法則假定經營決定符合以下條件：一、經營決定（business decision）；二、無利益關係與獨立性（disinterestedness and independence）； 三、正當注意（due care）； 四、善意（good faith）；五、無濫用裁量（no abuse of discretion），除非訴訟上原告能舉證推翻前揭任一個條件，否則法院將拒絕事後審查經營決定。商業判斷法則原為民事程序之被告抗辯事由，但於我國司法實務不少見解認為商業判斷法則可作為刑事案件之抗辯理由，學說上亦持有正反不同見解，爭議程度相當高。本文即擬以商業判斷法則是否適用於刑事程序此一問題為出發，整理與分析近期司法實務觀點與趨勢，並對國內學說意見加以梳理，綜合觀察後提出本文對此問題之解答，希能整合目前紛亂之實務與學說意見，於兼顧正反意見下提供一個新的思考方向，作為本文結論。

關鍵字

商業判斷法則（經營判斷原則） ； 背信罪 ； 非常規交易罪 ； 受任人義務 ； 刑事程序

並列摘要

Under the U.S. legal regime, Business Judgment Rule (BJR) is developed to protect directors and their business decisions by presuming the decisions in question are (1) business decisions and made by persons with (2) disinterestedness and independence, (3) due care, (4) good faith, and (5) no abuse of discretion. Unless the plaintiff rebuts one of such presumptions, the court would not second-guess the decisions the defendant made. While BJR is originally used in civil procedure, Taiwan courts also apply such rule in criminal procedure as defense for defendants. This article is about to analyze recent judicial opinions and academic theories and to offer some suggestions as conclusion.

並列關鍵字

Business Judgment Rule ； Offenses of Breach of Trust ； Offenses of Nonarm's Length Transaction ； Fiduciary Duty ； Criminal Procedure

參考文獻

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