摘要
本文所研究之主要方向，為刑法信賴原則適用於稅捐罰之相關問題。因此，於第二章提出本文之研究問題與爭點。在稅務上，受任人輔助委任人為行為，卻故意或過失致使委任人違反行政法上義務而引發行政罰的情形，於行政罰法公布施行之前後，實務大多主張類推適用民法第224條，肯定由委任人負責，滋生疑義。直至最高行政法院100年8月份第2次庭長法官聯席會議，針對上開問題作成決議，然而相關疑義似乎並未解決。學界有認為應該直接適用行政罰法第10條，本文則進一步提出適用刑法信賴原則。 第三章為本文之研究重心之一，介紹刑法信賴原則之源起和基本理論，從信賴原則之法理開始論述，並說明其於刑法上適用之領域，已從最初的交通事故，擴大至醫療事故及其他分工合作事故。統整學者論著及實務見解，並予以批判，提出看法。為後續適用於稅捐秩序罰之操作，奠定討論之基礎。 第四章為本文之研究重心之二，藉由探討稅捐秩序罰之構成要件，點出實務普遍忽略「因果關係」審查之現況，因此有必要將之區分為「行為罰」、「漏稅罰」與致「危險結果」之處罰，突顯「漏稅罰」與致「危險結果」之處罰須審查「因果關係」。並藉此探討刑法信賴原則在稅捐秩序罰領域之提出與適用，及針對信賴原則的界限，區分類型化模式，歸納權衡的具體標準。並於第五章依類型化模式之區分，評析實務案例。最後，在第六章綜合整理以上各章節之文獻資料，提出本文研究成果。
並列摘要
The main direction of research, the rule of reliance apply in the tax penalty related problems. Therefore, in the second chapter of this study, the point of contention. Tax, the authorized representative auxiliary appointed human behavior was intentional or the fault of the appointment of a breach of duty under administrative caused administrative penalty case, published in the Administrative Penalty Act prior to the implementation and practical mostly advocate analogy applies to section 224 of the Civil Code, certainly by the appointed person responsible for the breeding of the doubt. Until August, 100 years of the Supreme Administrative Court President Judge of 2nd joint meeting to reach a resolution on these issues, related to doubt, however, does not seem to solve. Academics have come to think that should be directly applicable to the Administrative Penalty Act 10, the paper further proposed the application of the rule of reliance. Chapter III research focus of this article introduces the rule of reliance from the source of the principles and basic theory, starting from the rule of reliance of jurisprudence discourse and the applicable criminal law field, from the initial traffic accidents, expanded to medical accident and division of labor accidents. Integrated scholar treatises and practical insights, and critical, and put forward their views. For the operation of the follow-up penalty for tax order to lay the basis for discussion. Chapter IV research focus of this article points out the status of the review of the practice generally ignored "causal relationship" by discussing the tax the orderly penalty of constituent elements, and therefore the area is divided into "behavior penalty, tax evasion penalty, dangerous results penalty" and addressed to the "dangerous results" punishment shall examine the causal relationship. To investigate the rule of reliance in the areas of the proposed taxes orderly penalty applies, and the boundaries for the rule of reliance, to distinguish the type of model, summarized the specific standards of the trade-offs. In the fifth chapter distinction according to the type of model, Review of practical cases. Finally, in Chapter VI consolidate more of the chapters of literature, presented the results of this study.