抗制商業賄賂之立法建議－以英國「賄賂罪法」為借鑒

私部門間的賄賂行為，除了可能造成企業的不公平競爭外，甚而影響企業體質。為此，在2003年聯合國通過了反貪腐公約；其指導並提供各國政府反貪腐政策以正視貪腐行為為社會穩定與安全所造成的嚴重問題，且該公約規範對象除了公部門外，針對私部門亦即企業間的商業賄賂行為亦定有明文。又現代各國紛紛針對商業賄賂予以刑事制裁，而英國也為了展現打擊貪腐的決心，於2010年通過了一部專門規範貪腐的法規－《賄賂罪法》(the Bribery Act 2010)。　　英國2010年的《賄賂罪法》被喻為世界上最嚴厲的一部賄賂法規。除了明定行賄外國公務員罪外，還另外規定了三種屬於犯罪的賄賂行為：(1)賄賂他人、(2)收受賄賂、以及(3)商業組織懈怠防止賄賂罪。該法的生效無疑為在英國從事業務的跨國企業提供了比美國《海外反貪腐法》更嚴厲的規範標準。　　有鑑於我國近年來各大企業內部員工收受回扣、採購弊案頻傳，雖然我國於特別刑法中訂有相關規定，但適用產業別和規範對象相對狹窄，對一般商業賄賂者，實務常回歸刑法以背信罪處理，卻也面臨主觀犯意證明困難與構成要件適用上的問題。再者，反貪腐的成功有賴政府與企業的共同努力，未來是否可以仿效英國賄賂罪法中的－商業組織懈怠防止賄賂罪加強企業責任與刑事制裁等問題，本文以為值得深思與探討。

關鍵字

商業賄賂；英國賄賂罪法；商業組織懈怠防止賄賂罪；法人刑事責任

並列摘要

Cases of Bribery have emerged among private companies may lead to unfairness in corporate competition and undermine corporate culture. To address the problem of bribery, the United Nations passed the Convention against Corruption in 2003. The Convention supports national policymaking against corruption and calls for governments’ attention to the severe potential consequences of corruption for social stability and security. The Convention covers bribery-related concerns in both public and private sectors. In many countries, commercial bribery is punished with criminal sanctions. To confront corruption, the United Kingdom passed the Bribery Act 2010, which comprises legal measures regulating offences relating to bribery. 　　The Bribery Act 2010 is considered the world’s strictest set of laws against bribery. The Act not only includes legislation prohibiting bribery of foreign public officials, but also defines three situations of bribery as criminal offences: (a) bribing other people, (b) accepting bribes, and (c) the failure of commercial organizations to prevent bribery on their behalf. The Bribery Act 2010 is more stringent toward foreign businesses operating in the United Kingdom than the United States’ Foreign Corrupt Practices Act is against foreign businesses in the United States. 　　Employees of some private business organizations in Taiwan have recently been discovered to have been involved in kickback and procurement scandals. Although the Special Criminal Law deals with corruption, it applies to a narrow range of industries and individuals and punishes typical commercial bribery as the criminal offence of breach of trust. Additionally, the Special Criminal Law is difficult to apply in proving subjective criminal intent concerning bribery and determining the relevance of the elements of bribery. Resolving corruption requires joint effort between the public and private sectors. This article discusses the potential for the Taiwanese legal system to emulate the Bribery Act 2010, that is, to punish business organizations for failure to prevent bribery on their behalf, enhance corporate responsibility for preventing bribery, and bolster criminal sanctions against commercial bribery.