財產申報不實與貪瀆犯罪之關係

Property Misdeclaration and its Link to Corruption

林楊斌(YANG-PIN LIN)

指導教授 ： 李茂生 ； 周愫嫻

國立臺北大學/社會科學學院/犯罪學研究所/碩士(2015年)

摘要

公職人員財產申報法施行20餘年來，藉由公職人員財產申報法發掘之貪瀆不法個案極少。本研究目的一是透過瞭解故意申報不實者，後續遭受檢察官以涉犯貪瀆犯罪立案偵查，及遭法院唯有罪判決情形進行追蹤，以瞭解公職人員財產申報與貪瀆犯罪間關係。研究目的二，則針對涉犯貪污治罪條例第6條之1財產來源不明罪者之財產狀況進行追蹤，以釐清現行公職人員財產申報法對公職人員隱匿資產時之不足與因應之道。
本研究主要發現：首先，監察院故意申報不實者之遭偵審比例比政風單位高，有罪判決率也較高，而當中又以民意代表之故意申報不實對象，於其後遭受偵審之比例最高。第二，各申報義務人故意申報不實年度，與遭受偵查期間平均間隔2至4年，顯示於各該申報義務人經認定故意申報不實後，相關單位即得著手瞭解有無涉犯貪瀆犯罪情事。且多數故意申報不實遭受偵查者，其裁罰金額多數低於15萬元，則顯示公職人員財產申報法對於涉犯貪瀆犯罪者尚有嚇阻犯罪實益，各涉犯貪瀆犯罪者，並未有故意申報不實情節較其他未涉貪瀆犯罪者嚴重情事。第三，從貪污治罪條例財產來源不明罪實務運用，因尚未出現單獨以財產來源不明罪偵查起訴案例，可顯現刑法謙抑性。多數涉犯財產來源不明罪者，多以現金或人頭帳戶隱匿資產，亦未曾因故意申報不實遭受裁罰紀錄，顯示現行公職人員財產申報查核方式，無法有效查核隱匿不明資產情事。

關鍵字

財產來源不明 ； 貪瀆犯罪 ； 財產申報

並列摘要

Corruption cases have not been successfully and significantly prevented since the law of “public officials property declaration “ was implemented. The present study is to achieve two aims, one is to understand the relation between the violation of the public officials’ property declaration and the conviction of corruption crime through examining public officials’ untruthful declaration records and their possibility to be later prosecuted and convicted for corruption. . The other is to analyze whether or not those who violated Anti-Corruption Statute (Article 6-1) have previous illcit property declaration records.
The results indicate that The study found that: First, the Control Yuan deliberately inaccurate reporting by the investigation and the trial were higher than the proportion of units of the Agency Against Corruption, the conviction rate is high, and which congressperson of deliberately inaccurate reporting objects, thereafter subjected to investigation the trial of the highest proportion. Second, each reporting obligations deliberately inaccurate reporting year, the average interval during the investigation and suffered 2-4 years, shows up in the person of each of the reporting obligations accredited deliberately inaccurate reporting, that was getting to know the relevant units have not involved the corruption committed criminal violations. And most deliberately inaccurate reporting of the investigation suffered, their penalty cut the amount of most less than 15 million yuan, will be displayed financial disclosure laws for public officials involved in the corruption offenders commit crime deterrent remains beneficial, each guilty of the corruption-related offenders has not deliberately inaccurate reporting is not involved in the plot than the other perpetrators of serious violations the corruption. Third, from an unknown sin practical use of property of Corruption Offences Ordinance, as yet appear to property from unidentified sources separate investigation to prosecute the case, it can appear Restraining Criminal Law. Most involve criminal property from unidentified sources, mostly in cash, or head to hide assets from the account, nor deliberately inaccurate reporting but had suffered cut penalty record, display the current public officials to declare the property to check the way, can not effectively check hidden assets of unknown circumstances.

並列關鍵字

corruption ； property declaration ； illicit wealth

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