刑法沒收修正評析

A Study on the Amended Regulations of Crime Gains Forfeiture of the Criminal Law

傅美惠(Mei-Hui Fu)

《真理財經法學》 17期 (2016/09) Pp. 1+3-35

摘要

邇來台灣因食安、工安與環安等公共危害事件頻傳，為了加強遏止食安犯罪，防杜沒收法制上的漏洞。104年11月刑法修正所謂的「大統條款、頂新條款」，且明定自105年7月1日起施行。修正前刑法規定，沒收為從刑之一種，依「主從不可分原則」，應附隨於主刑同時宣告之，若無主刑，從刑即無所附麗。沒收為主刑之附屬刑，故必科以主刑，方能科以從刑。修法後刑法沒收制度乃有重大變革，除新增「沒收」專章，並把「沒收」修正為獨立性之法律效果，並擴大沒收客體及主體等，導致沒收本質上的質變。我國經歷食安風暴，不管是劣質油或是混油案，最怕的就是黑心廠商脫產。像是還在訴訟中的頂新案，高檢署就全面查扣相關不法犯罪所得；立法院先後通過刑法「沒收新制」，包括刑事訴訟法「沒收特別程序」，以及「保全扣押程序」相關的配套法案，也就是說，將來司法機關，可以沒收或扣押黑心廠商的財產，防止脫產或轉移給第三人，澈底落實沒收新制「無人能因犯罪獲利」之司法正義。

關鍵字

沒收 ； 從刑 ； 保全扣押程序 ； 淨額原則 ； 總額原則

並列摘要

Recently, the public security incidents in Taiwan such as food safety, industrial safety and environmental protection, etc., in order to strengthen the prevention of food safety crime, the Criminal Law amended. Before the amendment, the criminal law stipulates that forfeiture is a kind of the primary punishment. It must be subject to the main punishment. After the amendment, the system of forfeiture of criminal law has greatly changed. In addition to the new ＂ forfeiture ＂ chapter, the ＂ forfeiture ＂ has been amended to the legal effect of independence and the forfeiture of the object and subject has been further intensified. Our experience of food safety storm, whether it is inferior oil or mixed oil case, it is afraid of the malevolent manufacturers. The procurator has seized the relevant criminal offenses in a comprehensive manner. The Legislature successively passed the criminal law ＂ forfeiture of new systems＂, including the ＂special procedures for the forfeiture of criminal procedure＂ and the ＂preservation of seizure procedures.＂ In other words, the future judicial organs may confiscate or detain the property of the malevolent vendors and prevent them from being released to third parties. They will confiscate the new judicial system of ＂no one can profit from crime＂.

並列關鍵字

Forfeiture ； Accessory Punishment ； Preservation of Seizure Procedures ； Net Principle ； Total Principle