論犯罪所得沒收

On Confiscation of Illegal Proceeds

黃彥翔(Yen-Hsiang Huang)

指導教授 ： 林鈺雄

國立臺灣大學/法律學院/法律學研究所/碩士(2017年)

https://doi.org/10.6342/NTU201701509

摘要

不法利得係顯著之犯罪誘因，剝奪不法利得因而扮演預防犯罪與回復正當財產秩序的關鍵角色。然而，利得剝奪機制過去在我國未獲重視，遂致犯罪者得以坐享利得。為解決此一問題，我國刑法於2015年大幅修正，以犯罪所得沒收作為剝奪不法利得的關鍵機制。本次修正係犯罪所得沒收法制百年以來的最大變革：廢除了沒收之從刑定位，改將其定位為自成一格之刑法措施，大幅擴張沒收之主觀與客觀範圍，並引入了必要配套規定。
鑑於本次修正係以德國刑法之利得沒收制度與國際公約之沒收規定為參考藍本，本文遂深入研究上述法制，以為我國新法之解釋與運用建立基礎。總的來說，本文認為適用於各種犯罪類型、不以罪責為前提之沒收新法已成功彌補刑法中存在已久的剝奪漏洞，並為我國與其他國家間之有效司法互助提供了亟需的法律基礎，整體而言可受支持。同時，本文亦對新法提供些許修正建議，以強化我國沒收法制。

關鍵字

犯罪所得沒收 ； 利得沒收 ； 犯罪利得之沒收 ； 不法利得剝奪 ； 被害人優先原則 ； 司法互助 ； 擴大沒收

並列摘要

Illegal proceeds are remarkable incentive of crimes; hence the deprivation of illegal proceeds assumes the pivotal role of preventing crimes and restoring the legitimate order of property. Nevertheless, as the legal scheme of depriving illegal proceeds did not receive adequate attention in Taiwan, criminals were able to keep and enjoy their illegitimate profits. To solve this problem, the amendment of the Criminal Code of Taiwan in 2015 established the “confiscation of the proceeds of crime” as the critical scheme for depriving illegal proceeds. This amendment is the most significant change of the confiscation law in the past century, which recognized the confiscation of illegal proceeds as a criminal law measure sui generis rather than an accessory punishment, greatly extended the subjective and objective scopes of confiscation, and introduced crucial supplementary clauses.
This thesis comprehensively studied the Verfall of German Strafgesetzbuch and the confiscatory clauses in international conventions, for these legal schemes are the blueprints of the amendment, in order to lay a foundation for the interpretation and application of the new law. In sum, this thesis finds the new confiscation law, which applies to all kinds of criminal acts and is not Schuld-based, has successfully closed the long-lasting loopholes in deprivation scheme of criminal law, and has provided the much-needed legal basis for an effective mutual legal assistance between Taiwan and other States; therefore, it is worthy of support in general. Meanwhile, this thesis also proposes a few amendments to the new confiscation law, with a view to enhance the confiscatory scheme in Taiwan.

並列關鍵字

confiscation of the proceeds of crime ； Verfall ； Einziehung von Taterträgen ； deprivation of illegal proceeds ； preference of the claim of compensation ； mutual legal assistance ； extended confiscation

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