證券交易法有關掏空公司資產之研究

To Research about the appropriation of Corporation’s asset in Security Act

賴韋儒(Wei-Ru Lai)

指導教授 ： 陳介山

共同指導教授 ： 李維宗(Wei-Zong Li)

嶺東科技大學/財經學院/財經法律研究所/碩士(2014年)

摘要

所謂掏空公司資產，係指公司負責人意圖為自己或第三人不法利益而濫用其權力而為背信或侵占，致使公司遭受損害。我國證券交易法有關掏空公司資產之規範主要為證券交易法第171條第1項第2款非常規交易罪、同條第3款特別背信侵占罪及第174條第1項第8款違法貸款提供擔保、保證或為票據背書罪。然而由於經濟犯罪之特性，掏空公司資產之規範條文文字大量使用不確定法律概念，且其構成要件之設計上不嚴謹，以致於實務適用上形成許多疑義。
本文首先擬就掏空公司資產之意義、本質加以探討，並探究其與公司治理之關係。其次，就證券交易法有關掏空公司之相關規範，以釐清其構成要件解釋與適用上之爭議。最後，本文認為非常規交易罪、特別背信侵占罪及違法貸款提供擔保保證或為票據背書之規定，其立法理由皆係為防範掏空公司資產行為之發生，且掏空公司資產之行為，其本質上即為背信行為與侵占行為之結合，因此，在立法上，以特別背信、侵占罪為規範即可，而非常規交易與違法貸款提供擔保保證或為票據背書之規定等似乎無需必要特別為獨立之規定，應予刪除，以減少解釋與適用上之困難。

關鍵字

掏空公司資產 ； 經濟犯罪 ； 構成要件

並列摘要

The so-called hollowing out the company's assets, means the company responsible for himself or a third person intent illegal interests for breach of trust and abuse their authority or appropriation, resulting in losses to the company. Specification emptied of its assets related mainly to the Securities Exchange Act of the Securities Exchange Act 171, paragraph 1, paragraph 2, of the crime of unconventional transactions, particularly with paragraph 3, breach of trust embezzlement paragraph 1 and section 174, paragraph 8, illegal loan guarantee, assurance or endorsement sin. However, due to the nature of economic crime, standardize provisions text emptied of its assets extensive use of uncertain legal concepts, and the constituent elements of the design is not rigorous, resulting in the formation of practice applicable on many doubts.
This paper intends to emptied significance of its assets, in essence, to be explored, and explore its relationship with corporate governance. Secondly, the relevant norms relating to the Securities Exchange Act hollowed companies in order to clarify its constituent elements on the interpretation and application of the dispute. Finally, we believe that the transaction unconventional crime, particularly illegal breach of trust and embezzlement guarantee or loan guarantee provisions for the endorsement of the bill, the legislative department of preventive grounds are emptied corporate assets behavior occurs and behavior emptied of its assets, its Infidelity in conjunction with the occupation of behavior is the essence, therefore, the legislation to particular breach of trust, embezzlement of specification can be, instead of regular trading and illegal loan guarantee or provide security for the endorsement of bills and other regulations seem especially without the necessary provisions for independent, should be deleted in order to reduce the difficulties on the interpretation and application.

並列關鍵字

economic crime ； Elements

參考文獻

一、中文部份(按姓氏筆劃排列)

(一)專書論著：

1. 王志誠、邵慶平、洪秀芬、陳俊仁，實用證券交易法，元照出版，2013年9月。

2. 王文宇，公司與企業法制(二)，元照出版，2007年1月。

3. 甘添貴，刑法各論(下)，三民出版社，2010年2月初版一刷。