法人刑事責任之歸責法制－以美國模式為核心

Models of Corporate Criminal Liability- Perspectives from the United States

溫祖德(Tzu-Te Wen)

《刑事政策與犯罪研究論文集》 22集 (2019/10) Pp. 73-93

https://doi.org/10.6482/ECPCR.201910.0003

摘要

本文從美國法觀察美國對於法人犯罪之刑事歸責理論，自雇主責任原則及代位理論，分析美國聯邦最高法院對於法人犯罪之刑事歸責理論，又以該國模範刑法典，分析州體系下，可能採取之法人刑事責任之歸責模式。另外由比較法觀察，世界各國承認法人犯罪能力及刑事責任法制有大幅增加的趨勢，除美國法早在1909年即承認法人刑事責任外，英國於2010年制定反賄賂法，擴張商業組織體之刑事責任，對於疏於避免賄賂犯罪之法人，咎其刑事責任，而歐盟各國，除少數國家外，絕大多數國家均承認法人刑事責任之立法。從而，本文認為我國立法機關宜儘早檢討現行法人刑事責任之思維及歸責模式，方足以對抗現代層出不窮之經濟犯罪，況且美國對抗法人犯罪之手段已進入新的篇章，透過法人刑事責任，確保法人得以建立內部最佳化偵測及調查不法行為之程序及標準，承認法人刑事責任，將得以對法人創造誘因使法人自行強化監督責任、自我積極內部控制內部人之不法行為、使法人積極從事公司治理、法令遵循之建置，預防未來經濟犯罪之發生，並提供相關主管機關對抗法人經濟犯罪策略之省思。

關鍵字

法人刑事責任 ； 法人刑事管制 ； 法令遵循 ； 代位責任理論

並列摘要

In 1909, the United States Supreme Court adopted corporate criminal liability in order to attribute individual liability to corporate entities so as to make corporate entities liable for the acts of their agents. A trend of promulgation of corporate criminal liability can now be seen in other major countries, such as Britain and others throughout Europe. Over the past two decades however, corporate crime has been prevalent within the United States, and in Taiwan as well. In order to get a handle on this situation, the United States is doubling down in its efforts to instantiate effective corporate criminal control and has even moved towards the exercise of prosecutorial authority to impose conditions with which corporations shall legally comply to become good ＂corporate citizens＂ and to prevent future crimes. Thusly, in the face of ever-growing economic crime in Taiwan, we will consider that Taiwanese legislation shall take on the responsibility to legislate corporate criminal liability in order to enhance corporate governance and compliance of legal imperatives, and to incentivize corporate self-investigation and prevention of future crimes.

並列關鍵字

corporate criminal liability ； corporate compliance ； effective corporate criminal control ； prosecutorial discretion