一行為不二罰之探討-以關務案件為中心

行政罰「一行為」與「數行為」之問題，至今實務界及學術界尚無一致之判斷標準及共識。行為數多寡之判定，影響後續行政罰裁處結果，若經認定為一行為則採從一重處罰，數行為則併合處罰，因而導致處罰效果極大差異；此外對於各行政罰之間競合問題，及行政罰與刑事罰之間競合問題，亦須值得併同探討。隨時間演進，從早期稅捐機關函釋及行政法院實務判決之見解，對違反租稅義務之行為涉及數個處罰規定，有傾向認定應採從一重處罰主義，亦有傾向應採併罰主義，判定標準不一；學術界對此之見解亦是呈現多方爭論不同調之情形，惟此斷定標準及結果，攸關人民可能會遭受到是否被過度處罰之疑慮及影響。所幸到大法官釋字第503、604解釋文出現，始確立不得重複處罰、一行為不二罰為現代民主法治國家之基本原則。並於民國94年2月，經法務部參據德國、奧地利等國立法例、學者研究著作及我國行政法規之特性等，研擬制定公布了行政罰法，於該法中明定「一事不二罰」之原則與例外，同時採「刑事優先」原則，方於行政罰領域中樹立重要里程碑。本文主要為探討一行為不二罰在我國法制發展及現況，並輔以觀察比較德國立法例，藉由海關業務所涉之相關違章案件，作為探討研究之對象，以海關相關法規及業務之角度，試著解析行政罰法施行後，於執行上產生之相關問題，最終提出個人之看法及意見。

關鍵字

一行為；數行為；一行為不二罰

並列摘要

In the administrative penalty system in Taiwan, if several administrative violations have been committed by way of a single act and the penalties prescribed are of the same type, the most severe penalty shall be imposed; if by several acts a person has committed several violations, the sanctions annexed to each of them shall be suffered separately. Thus, the number of acts leads to different results. Nevertheless, there is no standard or consensus in the judiciary and academic circle on how to distinguish between a single act and several acts. Besides, other issues arise when a person simultaneously violates criminal and administrative law. In earlier times, tax agencies, courts, and scholars held different views on the breach of several tax obligations: some thought that imposing the most severe penalty would be sufficient while others deemed combined penalties more suitable. Later, Judicial Yuan Interpretation No. 503 and No. 604 announced the prohibition against imposing two or more penalties of the same type for a single act, which is one of the fundamental principles embraced in modern democracies. And in February 2005, the Administrative Penalty Act was promulgated, referring to the German and Austrian legislation, academic studies, and the characteristics of Taiwan's administration. The Act stipulates the aforementioned principle, permits multiple penalties, and gives priority to criminal punishment, marking an important milestone in the application of No Double Jeopardy in administrative law. In this thesis, the development and status quo of the double jeopardy prohibition applied in customs cases is the main topic that will be discussed. An observation of German legislation will be also offered. Then, I will analyze the problems of customs implementation of the Administrative Penalty Act and, in the end, present my conclusions and suggestions.