論過怠破產罪之除罪化

A Study on the Decriminalization of the Negligent Bankruptcy

吳恩恩(En-En Wu)

指導教授 ： 張天一

中原大學/商學院/財經法律研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100962

摘要

本文係以我國破產法中第156條之「過怠破產罪」為研究重心，其範圍包含下列各部分：
在第一章及第二章中，係對於破產制度之定義、功能及發展過程，與破產程式及其效力予以說明，以期掌握破產制度之演變，並能瞭解其基本概念及架構。其次，則對學說上探討破產犯罪之保護法益的相關理論，予以整理分析，以確認破產犯罪所欲保護之利益本質為何，進而為過怠破產罪之問題探討提供立論上之基礎。
在第三章中，本文嘗試定義過怠破產之行為內涵，參酌美國及日本法之立法例、學說見解及實務判決，予以分析比較，以瞭解過怠破產罪之本質，並呈現該罪於解釋及適用上之問題。
　　承上對於過怠行為之定義，於第四章中，則係闡明過怠破產罪除罪化的背景，包含：社會環境的變遷、減輕刑事司法機關之負擔及規範可執行性之問題。對此，本文由破產犯罪之本質為出發點，重新對我國過怠破產罪之立法目的作一檢討。藉由(1)是否有正當的利益保護需求；(2)有效的預防功能；(3)侵害最小的手段；(4)刑罰成本與保護利益是否合比例的關係的層次處理，獲得過怠破產罪第一款應予除罪化之結論。
　　最終，本文綜合前面各章所提出之論點，並配合過怠破產罪經除罪化檢驗後之結論，分析我國破產法修正草案之修正方向是否正確，並具體提出現行過怠破產罪條文中相關問題之處理建議，以闡明本論文之研究成果。

關鍵字

除罪化 ； 詐欺破產罪 ； 過怠破產罪 ； 破產制度

並列摘要

The first two chapters of this dissertation take the negligent bankruptcy offense of Article 156 of Taiwan’s bankruptcy law as the research focus. Its content includes the followings:
This dissertation first explains the definition, function and development, as well as the process and the effectiveness of the bankruptcy system, in order to grasp the evolution of the bankruptcy system, and to understand its basic concept and framework. Then, the dissertation organizes and analyzes the relative theories of the existing literature concerning the protected legal interest of the bankruptcy offense, in order to identify the nature of the interest that the bankruptcy criminals intend to protect, and further, provides the foundation for the theories in exploring the questions concerning negligent bankruptcy offense.
In the third chapter, the dissertation attempts to define the behavior content of the negligent bankruptcy by analyzing and comparing the legislative examples, theoretic insights and practical rulings in the United States and Japan, so as to understand the nature of the negligent bankruptcy offense, and highlight the legal interpretation and application problems.
In carrying forward the definition of negligence, chapter four explains the background of the decriminalization of the negligent bankruptcy offense that includes issues in: the change in social environments, reducing the burden of criminal justice agencies, and the enforceability of the regulations. Therefore, this dissertation starts with the nature of the bankruptcy offense, and re-examines the legislative intension of negligent bankruptcy in Taiwan, as well as explores the possibility of decriminalizing this offense.
The thoughts concerning the decriminalization in this dissertation are mentioned to help arrange the decriminalization standard into the following sequence for inspection: (1) if there is a legitimate need to protect the interest; (2) effective preventative function; (3) the least invasive measure; (4) if the relationship between the penalty cost and the protected interest is proportional. This sequence may help this dissertation in dealing with issues of contemplating the purpose of the criminal legislation, the spare and careful use of the law, and the concept of crime in the discussion of decriminalization.
Chapter 5 consolidates previously mentioned arguments of this dissertation. Following Taiwan’s negligent bankruptcy decriminalization assessment conclusions, in addition to analyzing whether the direction of the amendment draft of the bankruptcy law in Taiwan is appropriate, this dissertation also highlights the issues of the current ordinance arrangement and the retention of the behavior point of negligent bankruptcy, so as to illustrate the research result of this dissertation.

並列關鍵字

Bankruptcy System ； Negligent Bankruptcy ； Decriminalization ； Bankruptcy Fraud

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