經營判斷法則對刑事背信罪認定影響之研究

A Study on the Determination of Criminal Breach of Trust Influenced by the Business Judgment Rule

黃孟珊(Meng-Shan Huang)

指導教授 ： 王志誠

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2013年)

摘要

我國於2001年11月在公司法修正時增列第23條第1項，將董事受託義務(fiduciary duty)之概念明文規定，並於立法理由中說明「本次修法係參考英美法之規定，增訂公司負責人之『忠實義務』及『注意義務』……」。然而，是否同時引進美國法上之經營判斷法則(the Business Judgment Rule)概念，則付之闕如。
美國法院不願事後審究公司董事之經營策略是否有瑕疪，遂發展出「經營判斷法則」之概念。此法則認為董事在無利害關係、盡到注意義務、本於善意、無濫用裁量權、無詐欺等不合法越權行為及無浪費公司資產情事下所為之經營決定，嗣後雖造成公司損失，仍推定董事免責。法院於公司董事被訴違反背信罪之刑事案件中，能否援引「經營判斷法則」作為判斷之依據？美國立法例有無規範可供參考？諸如此問題，不論在實務及學理上俱有爭論，實有檢討之必要。故本文將對此問題詳加以說明、分析，並提出心得與建議，期望能供日後與此相關研究之學者作為參考。
本文架構上先於第二章介紹美國法上經營判斷法則之基本概念；其次，於第三章說明經營判斷法則之適用；再來，於第四章說明刑事背信罪構成要件之分析；最後，於第五章說明經營判斷法則在刑事背信罪之運用。
本文認為經營判斷法則之要素可以透過概念上之異化，套用到背信罪之主、客觀構成要件中，由法院判斷被告有無違反背信罪。如果我國法院能將經營判斷法則正確適用，應可解決目前實務之亂象，避免司法體系過度干預公司之經營決策。

關鍵字

經營判斷法則 ； 受託義務 ； 注意義務 ； 忠實義務 ； 加強司法審查 ； 整體公平 ； 背信罪 ； 特別背信罪 ； 違背任務 ； 濫用權限

並列摘要

The amendment of corporation law in November, 2001 added section 1 of Article 23, introducing the concept of fiduciary duty. The rationale interprets that “ By referring to common law, this amendment added the concepts of duty of loyalty and duty of care …”. However, it is unclear if the Business Judgment Rule was introduced to our corporation law along with the concepts of fiduciary duty contemporaneously.
U.S. courts are reluctant to second guess if directors’ business judgment and strategy are successful or not, instead they develop the “ the Business Judgment Rule”. The rule shields corporate directors and officers from liability for disinterestedness or harmful corporate transactions if they were made in good faith, with due care, within the directors’ or officers’ authority and wasting no corporate asset. The rule is a presumption that can protect directors from charge of misconduct as long as the conduct attributes to any rational business practice. Can the court apply the Business Judgment Rule when dealing with suits involving violation of criminal breach of trust by directors? Are there relevant precedents in common law? The issues like these are all disputable both in practice and in theory, thus are worthy of further discussion. This article would like to provide instruction, analysis and bring up recommendations on these topics for future research.
Firstly, in chapter II, I would like to introduce the basic concepts of the Business Judgment Rule. Secondly, in chapter III, the application of the Business Judgment Rule will also be introduced. Thirdly, chapter IV analyzes Article 342 of Taiwan’s Criminal Code. Finally, chapter V introduces the application of the Business Judgment Rule in criminal breach of trust.
This article also draws a conclusion that although the judge could not properly apply the Business Judgment Rule in criminal cases, they probably could still extract the elements of the Business Judgment Rule and transform them in the objective and subjective perspectives of criminal breach of trust. As a matter of fact, the Business Judgment Rule can reform the controversy if it is correctly applied by judges.

並列關鍵字

Business Judgment Rule ； fiduciary duty ； duty of care ； duty of loyalty ； enhanced scrutiny ； fairness ； criminal breach of trust ； special criminal breach of trust ； violated obligations ； misappropriated the delegated power

參考文獻

10.黃任顯，從信任關係的變遷論企業集團負責人的背信行為─以紅火案為例，交通大學科技法律研究所碩士論文，2011年9月。

3.吳志強，經濟刑法之背信罪與特別背信罪的再建構，台灣大學法律學研究所碩士論文，2010年6月。

15.陳麗娟，從美國公司法制之商業判斷原則論德國股份公司機關的責任，東吳法律學報第20卷3期，2009年1月，頁81-105。

14.黎秋玫，商業判斷法則之研究，交通大學管理學院碩士在職專班科技法律組碩士論文，2008年6月。

18.黃百立，日本董事注意義務之研究，中原財經法學第19期，2007年12月，頁239-320。