違反財產申報規定的處罰規範與檢討

公職人員財產申報法，是抗制貪污的重要法律；許多國家或地區都借重財產申報法制，作為預防貪污的重要方法。所謂財產申報制度，是要求特定公職人員必須定期申報並公開自己及其配偶與未成年子女的財產，藉此提醒申報義務人潔身自愛，避免貪污情事發生，同時希望人民信賴官員的操守。在台灣，如果申報義務人違反財產申報的相關規定，依公職人員財產申報法第12 條，可能科處刑罰或行政罰。違反財產申報規定的情形，包含無正當理由未申報、故意申報不實、故意隱匿財產而申報不實，以及財產不正常增加而無法合理說明等四種情形。近年來，發生多起高層政要的貪污醜聞，已經傷害人民對政府的信賴；在一連串的貪污犯罪中，財產申報制度顯然沒有發揮其功能。台灣的公職人員財產申報法，自1993 年施行以來，雖然歷經數度修正（最近一次是2014 年1 月），仍有值得改進之處。首先，故意申報不實的法律用語，宜更加準確（關於公職人員財產申報法第12 條第1、3 項）；其次，可以考慮刪除申報財產來源不明的刑事處罰規定（關於公職人員財產申報法第12 條第2 項）；又，在制度設計上，應當重視申報資料審核機關的專業性及獨立性。質言之，本文以公職人員財產申報法第12 條，即違法申報的處罰規範為主要檢討內容，並提出建議，以期周全財產申報法制。

關鍵字

貪污；不實申報；公職人員；財產申報；財產來源不明

並列摘要

＂Act on Property-Declaration by Public Servants＂ is an important anti-corruption legal system in Taiwan. Many countries or regions have property-declaration legal system as a method to prevent corruption. The property-declaration legal system is requiring specific public servants periodically declare themselves and their spouse and minor children. This system can remind public servants to avoid corruption, and hope people trust officials. In Taiwan, if a public servant violate the property-declaration legal system, this man must endure punishment or administrative penalty based on Act on Property-Declaration by Public Servants Article §12. There are four kinds of illegal situations: public servants obliged to declare properties, no declarations; or making false declarations; or making false declarations due to intentional concealment of properties; or having increments of total properties that are above the total annual income of themselves, fail to explain without justifiable reasons or make untruthful explanations. In recent years, there are many scandals about cases of corruption by high-ranking official, undermine people's trust in government. In a series of corruption crimes, property-declaration legal system did not fulfill its function apparently. This paper argues that Act on Property-Declaration by Public Servants implemented since 1993, although there are several amendments (most recently in January 2014), still need to improve. First, law words about ＂making false declarations＂ should be exact (Act on Property-Declaration by Public Servants Article §12. 1, 3). Second, we should consider abolish the penalty about public servants cannot explain the source of declared property (Act on Property-Declaration by Public Servants Article §12. 2). Third, we should pay attention to how to make offices deal with property declaration information have more profession, and become self-rule. This paper focuses on Act on Property- Declaration by Public Servants Article §12 penalties for false declaration is necessary to review.