From Judicial Yuan Interpretation NO.670 to the vast amendment of Law of Compensation for Wrongful Detentions and Executions, there have been significant and important changes in the theories and practices of compensation for wrongful detentions and executions. This thesis tried to start with the relationship between the compensation system and the criminal procedure, and then analyze the theories of Law of Compensation for Wrongful Detentions and Executions and Justices’ Opinions, hoping to establish the correct theory as the basis for the discussion and application of Law of Compensation for Wrongful Detentions and Executions. In conclusion, it may function well by the theory Liability of Dangerous Activity.