現行金融七法有關刑事責任之規定,對於「犯罪所得」達新臺幣一億元以上者,有加重其刑度之規定,證券交易法第171條第2項即是一例。因此「犯罪所得」之計算方式涉及法定刑度加重之要素,影響人民身體及財產上之權利至鉅。惟現行法對於「犯罪所得」之計算方式,並無明文規定,以證券交易法第171條第2項之立法理由為例,僅係立法理由,未見諸法條文字,且計算之時點不同,方法相異,均可能產生不同的「犯罪所得」金額,立法說明均未提供明確標準。本文以刑法及相關規定之解釋,並參酌法院對台開案的判決,對於研議「犯罪所得」之計算,提出具體的修法建議,以符合罪刑法定原則。
The criminal responsibility of financial seven laws has regulated those offenders of crime which the amount of "proceeds from crime" exceeds NTD $100 million would be imposed aggravated penalties, Section 1, Article 171 of Securities and Exchange Law is a illustration of which. Hence, the calculation of "proceeds from crime" goes to the heart of the elements of aggravating the mandatory sentencing. However, the existing law does not expressly stipulate the calculation of "proceeds from crime", take the legislative reason for Section 2, Article 171 of Securities and Exchange Law for instance, it was not written into the statutory, moreover, with different calculating timing and measures, it could produce different amount of "proceeds from crime", though the legislation reason does not provide a explicit standard of that. This article attempts to provide revisions by going through the Criminal Law and explanations of other relevant regulations and adopting the finding of Taiwan Development Corp scandal to be in conformity with the Principle of Crimes and Punishment Stipulated Law (or Principle of Crime and Punishment by Law).
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