在經濟犯罪的型態出現後,撻伐的聲音不斷,證券交易法為了捍衛金融秩序及廣大投資人之利益,也陸續增訂了許多犯罪類型,本文所討論的非常規交易罪及特殊背信侵占罪即為證交法中刑事規範的一大重點。在增訂此種犯罪類型後,是否即表示該以之作為嚇阻經濟犯罪的最佳利器呢?而在近來的經濟犯罪案件中,公司經營者陸續成為被告,在訴訟進行中卻不斷援引美國法上的 「商業判斷法則」。然商業判斷法則源於美國法,適用於民事法領域,於我國實務界是否可加以採行仍屬未解,是否即可於刑事案件中加以採用?若於刑事案件中得以採用,其應發揮如何之效果?對於經濟犯罪之訴訟實務有何影響?實有必要加以了解,否則將在被告提出商業判斷法則時手足無措。 本文先介紹美國法上之商業判斷法則,接者說明本文所欲討論之非常規交易罪及特殊背信侵占罪之構成要件及保護法益等,再將商業判斷法則與經濟犯罪加以結合,並介紹我國實務上曾援用商業判斷法則之刑事判決,並作出適度之說明評析。本文肯認商業判斷法則得在經濟犯罪案件中為舉證活動聚焦,足以發揮一定之效用。但本文亦強調刑事處罰非經濟秩序的唯一解藥,商業判斷法則在經濟犯罪中的出現正係重申刑法謙抑性及司法節制之價值觀。
As the economic crime emerged, people all hope to punish this kind of behavior badly. The Securities and Exchange Act added lots penal provisions to fight for the financial order and protect the vast investors. The irregular transaction and the special breach of trustfulness in The Securities and Exchange Act are important parts of them. Does it mean we are going to take criminal punishment to fight the economic crime? In the recent economic criminal cases, the defendants usually take the “Business Judgment Rule” as their plea. The Business Judgment Rule arises from the U.S. and it is used in the civil cases. It is still pending that can we apply the plea in Taiwan’s civil cases and is that plea functional in the criminal cases. If it is, what will be effected ? First of all, this article will introduce the Business Judgment Rule in the U.S. and then explain the constitution and the legal interest of the irregular transaction and the special breach of trustfulness in The Securities and Exchange Act. Second, we try to apply the Business Judgment Rule to the irregular transaction and the special breach of trustfulness in The Securities and Exchange Act. Finally, this thesis will also introduce the cases with the Business Judgment Rule plea and analyze those cases. We think the Business Judgment Rule plea is useful in helping the prosecutors give proof in economic criminal cases and remind us the criminal punishment is not the best solution for the financial order. The Business Judgment Rule appearing in the economic crimes means the restraining of the criminal law and the Judicial Abstention Doctrine.