虛設行號案件調查蒐證之研究

A study on the investigation of the fictitious company

賴志鏹(Chic-Chiang Lai)

指導教授 ： 管高岳

中原大學/商學院/財經法律研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500571

摘要

摘要
在我國租稅犯罪中，以虛設行號虛開發票協助逃漏稅案件最為嚴重，依本文之觀察，依照我國現行之租稅調查方式或刑事偵查方法，對於虛設行號案件並無法有效地予以偵辦遏阻，因此引起撰寫本文之動機。本文撰寫之目的，即在於檢討現有之稅務調查作業，以瞭解其有無缺失不足之處；以及在現行刑事訴訟法規定下，若採用特殊偵查方法，是否可行，及其證據力如何，最後做出本文之建議，以提供日後政府修法採行之參考。
本文共分為七章，茲分述如下：
第一章 緒論
本章對於本論文之研究動機、研究範圍及研究方法提出說明。
第二章 虛設行號
本章對於虛設行號之定義、類型、成因、影響、虛設行號開立發票之手法做介紹，並檢討商業設立登記之規定。
第三章 虛設行號與租稅犯罪
本章首先介紹何謂租稅犯罪，並探討我國租稅犯罪之種類及其構成要件，其次，與外國租稅犯罪進行比較，檢討我國租稅犯罪處罰之規定，並分析其法律規定不妥之處，以瞭解虛設行號案件適用我國租稅處罰之情形。
第四章 虛設行號之稅務調查
本章首先介紹我國稅務調查之理論，其次介紹現行稅務調查之方式與種類，並與日本之稅務調查進行比較，以分析探討以我國現行之稅務調查方式，執行虛設行號案件之調查時，其不足之處。
第五章 虛設行號之刑事偵查
本章首先探討一般偵查中任意偵查與強制偵查之界限，其次探討特殊偵查方法中之臥底偵查與誘捕偵查，並以該特殊偵查方法進行虛設行號案件偵查之可行性加以評估。
第六章 以特殊偵查方法偵辦虛設行號案件之證據能力
由前章之探討得知，特殊偵查方法在我國現行法並無明文規定，因此偵查機關若採用時，其因此蒐獲之證據有無證據力，以及我國證據法則如何適用，本章加以分析檢討。
第七章 結論與建議
本章將前述章節做一結論，並提出本文之建議，冀能提供政府機關日後針對虛設行號案件進行稅務調查或刑事偵查採行之參考。

關鍵字

租稅犯罪 ； 虛設行號

並列摘要

Digest

Among tax crimes in Taiwan, the majority cases are committed by issuing false invoices by fictitious companies. Per survey, it is difficult to efficiently decrease fictitious companies by current investigation measures, tax or criminal. That initiates the motive to write this Paper. The purpose of this Paper is to examine current operation of tax investigations, to find out the defect or insufficiency thereof, if any, and to research the availability of any special investigation measures and the admissibility of evidence thereof under current Criminal Procedure Law, and to offer suggestions to the authorities to be adopted for the amendment of relevant laws in the future.

This Paper is divided into seven chapters. The contents of each chapter are separately briefed below:

Chapter One: INTRODUCTION
In Chapter One, the motive, scope, and measures of the research are explained.

Chapter Two: FICTITIOUS COMPANY
In Chapter Two, the definition, types, origination and the influence of fictitious companies and methods of issuing false invoices are introduced, and the provisions relating to the establishment registration of business entities are examined.

Chapter Three: FICTITIOUS COMPANY AND TAX CRIME
First, the meanings of tax crime and discussion of the types and the essential conditions of tax crimes in Taiwan are introduced. Secondly, comparing with foreign tax crime, domestic provisions of Taiwan for punishment of tax crime are reviewed and the improvability thereof is analyzed, so as to understand the application of such provisions on fictitious company cases.

Chapter Four: TAX INVESTIGATION ON FICTITIOUS COMPANY
First, the theory of tax investigation of our country is introduced. Then, the current measures and types of tax investigation adopted in Taiwan is discussed, with a comparison with Japanese tax investigation, in order to analyze and discuss the insufficient of the current tax investigation measures in Taiwan.

Chapter Five: CRIMINAL INVESTIGATION ON FICTITIOUS COMPANY
The difference between noncompulsory investigation and compulsory investigation of the general investigation is discussed first. Then, by discussing undercover and entrapment of the special investigations, it is to evaluate the possibility of such special investigations applying on the investigation of fictitious companies.

Chapter Six: THE ADMISSIBILITY OF EVIDENCE OF SPECIAL INVESTIGATION ON FICTITIOUS COMPANY
Concluded from the previous chapter, there is not any relevant provision regarding special investigation in current enforcing laws in Taiwan. In Chapter Six, the admissibility of evidence collected by special investigation and the application of current rules of evidence are discussed.

Chapter Seven: CONCLUSIONS AND SUGGESTIONS
In Chapter Seven, a conclusion is made, based on the discussions in the previous chapters, and suggestions are submitted for the relevant authorities to be adopted in the practice of the investigation of tax investigation and/or criminal investigation on the fictitious com

並列關鍵字

fictitious company ； tax crime

參考文獻

林鈺雄，違法搜索與證據禁止，台大法學論叢第28卷第2期，88年1月。

林山田，論刑事程序原則，台大法學論叢第28卷第2期，88年1月。

城仲模，行政法上國家責任之理論與立法之研究，行政法之基礎理論，增訂新版，三民書局，民國80年10月。

林鈺雄，德國證據禁止論之發展與特色，律師雜誌第232期，88年1月。

參考書目