- 期刊
論我國海上走私犯罪法制：以《懲治走私條例》與《菸酒管理法》為中心
Taiwan's Legal Regime for Smuggling Crime at Sea with Special Reference to the Smuggling Punishment Act and the Tobacco and Wine Management Act
摘要
海上走私犯罪活動，為我國海上常見犯罪活動類型之一。若察海上走私的物品樣態內容，可知其並非單一而為繁雜，不但有常見的菸酒製品，更有民生所需的農產、動物及其製品等，甚至是可供犯罪人所用之毒品、槍枝等的違禁物。正因為如此，海上走私犯罪不僅侵蝕國家關稅主權，也對國家安全造成巨大的威脅。除了走私物品項目的多樣性外，海上犯罪走私活動自身所有的複雜特質，更讓海上走私法制的設計、解釋及適用上，因之而盤根錯節，有時難以有體系性、完整性的方法來加以應對。為此，本文擬觀察國情相近的日本之相關走私法制，採用比較法學之方法，輔以我國目前刑法之學理，解析我國有關走私犯罪之實證法，藉此以察目前法制可能不足或誤解之處，進而達到實務與學術間之對話與協力合作、衡平人權與公益。
並列摘要
Smuggling crime has been the most serious and common offence at Sea around Taiwan. These criminal activities not only erode the fiscal sovereignty but also jeopardize the security of Taiwan. With the inherent complexity of the character of smuggling crime, the responding to current legislation and enforcement measures seem to be weak and incomplete. This phenomenon could be arisen from the lack of a systemic and robust domestic legal regime. Consequently, this paper first observe and analyze the status quo of smuggling activities and adopt comparative law approach to finalize and systemize elements of related Acts of smuggling crime, especially for the Smuggling Punishment Act and Tobacco and Wine Management Act.