法人刑事責任之建構與法令遵循之落實

過去數十年，各國間對於公司治理的概念，在強化法令遵循制度方面，取得相當的共識，公司治理概念既有所變遷，則從公司治理及法令遵循計畫的實行，確立起法人刑事責任的立論基礎，不但與公司治理的理念相符；更重要的是，若能依此概念作為基礎，從公司治理的角度出發做為處罰法人的媒介，更能與刑法上｢自己責任原則｣相契合。而我國目前在法人刑事責任之立法，同時採用轉嫁罰與兩罰制，造成實務上相當程度的困擾，所以立法上應將轉嫁罰體例全數回復至兩罰制，以解決立法紊亂的問題，並將法人犯罪的原理清楚界定在行為責任與監督責任，並藉由法令遵循制度的落實與導入，透過法人整合內部資源、人力，從各方面角度所制定法令遵循體系－所產生避免不法結果發生的能力，提供企業舉證免責的誘因。同時藉由法令遵循的導入，也可使兩罰制從管理瑕疵責任模式往組織體責任模式方向移動，以強化法人所負擔的刑責為自己責任原則的色彩。最後，企業採取法令遵循形成慣例之後，依照組織體責任模式，以法人本身的主、客觀要件加以規範，可為日後法人刑事責任的立法方向。

關鍵字

法令遵循；法人刑事責任；代位責任；自己責任原則；兩罰制；組織體責任

並列摘要

In the past decades, the concept of corporate governance among countries has gained considerable consensus in strengthening the compliance program. The concept of corporate governance has changed, and corporate criminal responsibility should been established from the implementation of corporate governance and compliance programs. The foundation of compliance program is not only consistent with the concept of corporate governance; more importantly, if the corporate governance can be used as a basis which is the medium of penalizing corporate crime could be more compatible with the "principle of corporate entity culpability" in criminal law. Current legislation on corporate criminal responsibility in Taiwan, while adopting derivative punishment and double punishment at the same time,has caused considerable difficulties in practice. Therefore, legislation should return the derivative punishment to the double punishment to solve the problem of legislative chaos. Thus the legal principle of corporate crimes is clearly defined in the responsibility of behavior and supervision under double punishment.And through the implementation of compliance program－the integration of internal resources by corporates－result in the avoidance of illegal results which provide corporates the incentive to carry the burden of proof for exemption. At the same time, through the implementation of compliance program , the double punishment can be also moved from the supervisory responsibility of high managerial agent to the organizational blameworthiness that strengthen the corporate entity culpability. Finally, following the adoption of compliance program as the common practice by corporates according to the organizational blameworthiness that standardize corporate criminal liability with the mens rea and objective elements will be the legislative direction in the future.