近幾年來內線交易之刑事責任逐漸提高。2000年7月19日修法改為7年;2004年4月28日又增為3年以上10年以下有期徒刑,並得併科1000萬到2億元罰金。後亦增訂第2項,以犯罪所得逾1億元者,處7年以上有期徒刑,得併科新台幣2500萬元以上5億元以下之罰金。故我國立法者以犯罪所得之多寡作為是否適用證交法第171條第2項加重規定之要素,該犯罪所得如何解釋即為不可忽視之重要問題。惟現行證交法第171條及第157條之1並未就該犯罪所得如何計算?計算時是否需扣除成本?共犯間之犯罪所得是否合併計算?等問題加以明文規定,而該等問題於實務台開案多次由最高法院發回高等法院更審理由中,屢屢出現,顯示目前我國實務、學界對於法未明文犯罪所得如何計算情形下,仍未達成共識,實有待研究。
Criminal liability of insider trading in recent years gradually improved. Amending the law changed to seven years on July 19, 2000; April 28, 2004, increased to more than 3 years to 10 years imprisonment, with a possible fine of 10 million to two hundred million yuan. After also updating two, proceeds of crime over $ 100 million, more than seven years in prison, and in a fine of NT more than 25 million yuan to 500 million yuan. Our legislators to the amount of the proceeds of crime as the applicability of section 171 of the Securities Exchange Act of two provisions of elements heavier, and the proceeds of crime, how to explain is the important issue that can not be ignored. Except 171 and 157 of the current Securities Exchange Act 1 is not in respect of the proceeds of crime calculated? To deduct the cost calculation? The accomplice between the proceeds of crime combined? And other issues to be expressly provided, the questions several times in practice opening of the case by the Supreme Court sent back to the High Court hearing the Chinese and more, that frequently appear in the display case of our practice, academia law does not expressly proceeds of crime, how to calculate, still not reach a consensus on further study.