本文主要係探討兩岸司法互助中,有關臺灣對大陸地區法院裁判之認可與執行,因對境外法院裁判之認可與執行不僅關係當事人權益之確定,而爭議狀態能否獲得一次解決以免重起訟爭,亦係節省司法資源之重要課題。 首先本文論證兩岸間法律衝突屬國際法律衝突,故司法互助屬國際司法互助性質,國際間有關判決承認與執行之司法互助公約,可作為臺灣對大陸地區裁判認可與執行之理想模式。惟現階段中國大陸不承認我方政府組織之合法有效存在,並認臺灣屬中國大陸領域範圍,臺灣難以加入上開國際公約而適用相關規定。因此,大陸地區與香港、澳門間有關裁判認可與執行之區際司法互助模式,即值得我國在實務運作上參考或修正。 本文研究發現指出,在刑事判決之承認與執行部分,由於兩岸在政治、社會及經濟制度方面皆有不同,法律規範亦有差異,相關制度及人權議題未達對等水平之前,不宜貿然採取開放承認之態度。至於民事裁判之承認與執行部分,雖兩岸人民關係條例第74條已提供法源依據,惟內容過於簡陋,實務運作屢生爭議。因此,本文建議,在兩岸無法展開司法互助談判之現況下,可參照海牙國際私法互助公約,以及中國大陸與香港、澳門間簽訂之區際司法互助協議內容,透過修正兩岸人民關係條例第74條方式,解決我國實務運作之問題,本文並於第六章提供具體修正草案內容及說明。
The subject of the thesis is to research mutual legal assistance between Taiwan and Mainland China, and the major issue focuses on the recognition and enforcement of judgments rendered by courts of Mainland China, because recognition and enforcement of foreign judgments is not only important for settling disputes between parties to suits, but also significant for saving judicial resources. The thesis demonstrates that because the area of conflicts of law between cross-Strait belongs to international conflicts of law, the mutual legal assistance between them is international mutual legal assistance; therefore the conventions on the recognition and enforcement of foreign judgments is suitable for use. However, since China still denies the legitimacy of the Taiwanese Government and claims that Taiwan is one part of their territory nowadays, it is difficult in reality for Taiwan to sign those conventions as an independent country. Consequently, the thesis discusses international conventions and internal agreements between Mainland China, Hong Kong and Macau simultaneously, and analyses the possibility of using those conventions and agreements as reference to resolve Taiwan’s problem. According to the research, Taiwan shouldn’t recognize and enforce criminal judgments rendered by courts of Mainland China because there are huge gaps between cross-Strait on political, social, economic even legal systems. As to recognition and enforcement of judgments in civil and commercial matters, although the Act Governing Relations Between Peoples of Taiwan Area and Mainland Area §74 has already given the legal basis, the section is too simple to handle various kinds of disputes. The thesis suggests using international conventions and internal agreements of the above as reference to amend §74, and Taiwan could resolve current controversies unilaterally even without any negotiation and agreement with Mainland China. Furthermore, the thesis offers concrete amendment and legal reasons in Chapter 6.