偽造文書罪在我國刑法實務的適用機會相當高,而且存在的問題也不少,但是相對的,國內在此方面的研究卻不多見,因此,有必要作比較廣泛地深入探討。本文在研究範圍方面,係以我國法的規定為主軸,在參酌搭配德國法的相關規定,而將範圍限定於於各類文書之偽造變造行為,也就是我國刑法第210條至第215條,並包括第220條。本文對於相關問題的處理,並不是單純地依照條文的編排順序與形式結構來進行分析,而是採取一種有體系的方式,亦即,首先針對偽造文書罪之保護法益與立法規範取向而介紹與整理我國與德國之相關學說與實務見解,並分別予以檢討及提出本文看法,同時對於刑法處罰偽造文書行為之前置化的立法,特別探討其正當性。其次,介紹整理我國與德國有關文書概念之一般說法與意見爭論,而且也觸及我國刑法第220條所謂準文書之問題,針對這些相關議題,本文不僅有所分析檢討,而且對於偽造文書罪之文書概念也提出本文之基本構想,同時就我現行法之規定應如何適正地區別文書與準文書,亦表達立場。接著是論析檢討各種次類型的文書種類,包括公文書與私文書、目的文書與偶然文書、處分文書與證明文書、整體文書、結合文書、特種文書、業務文書,尤其是公文書,本文著墨甚深。而後針對文書或準文書之個別認定問題,如影本、傳真、名片、交通標識等,分別予以探討。緊接著,乃是對於偽造行為與變造行為之各種具體爭議情形,一一加以析論。然後則是就我國偽造文書罪所特有的「足以生損害於公眾或他人」此一要素,予以適當的定位與詮釋。另外,又針對偽造文書罪之主觀不法要素,包括故意的範疇與特定不法意圖等方面,皆有所探討。最後則是總結本文有關偽造文書罪各種問題之看法,並提出修法建議。
Forgery cases are very popular in Taiwan. However, there are a few issues left when the courts apply the current statues to these cases. Despite this, researches on such topics are very limited in Taiwan; therefore, it is necessary for us to engage in a wider, deeper discussion on these issues. This study, on the research range, uses Taiwanese criminal statutes as the main theme, along with the related ones in Germany laws. It discuss the acts of falsely or fraudulently making or altering different kinds of documents, which are regulated by Article 210 to 215 and Article 220 in Taiwanese Criminal Code. This dissertation does not discuss the issues by following the sequence and structure of the statutes ; rather, it employs a systematic approach to deal with related issues. Firstly, on the interest to be protected under forgery law and legislators' intention, this paper introduces and reviews relative theories and the courts' opinions respectively in Taiwan and Germany, then expresses my own views. At the same time, a particular discussion is devoted to discuss the legitimacy to early execute the penalty of forging documents. Secondly, this dissertation discuss the definition of "documents in Taiwan and German, and also touch upon the idea of "quasi-documents" which is defined by Article 220 of Taiwanese Criminal Code . This study not only analyzes and discusses on these issues, but also provides a basic conception on the idea of documents in forgery crimes. It further states our stance on how to appropriately distinguish "documents" from "quasi-documents" in accordance with the current regulations. Next, we discuss and analyze all sub-categories of "documents", including official and private documents, purpose and inadvertent documents, disciplinary and proof documents, integral documents, specific documents, and business documents. This research puts great emphasis on official documents. Then we discuss how to differentiate "documents" from "quasi-document" in real cases, such as photocopies, fax, business cards, and traffic signs. Right after that is an analysis on the acts of forgery, spoliation, and other specific controversial issues. Then, discuss how to interpret the unique element of forgery - "to cause damage to the public or others". Furthermore, on the issues about mens rea of forgery, including "knowingly" and "purposely", are also noted. Lastly, the final part of this dissertation concludes with views on various forgery problems and suggestions for statues amendment.