面對層出不窮的掏空公司案件,我國現行法主要是透過刑法與證券交易法之刑事責任規範對行為人進行事後之司法訴追,主要條文包括刑法第 342 條背信罪、第 335、336侵占罪、以及證券交易法第 171 條第 1 項第 2 款不合常規交易罪,與證券交易法第 171 條第 1 項第 3 款的特別背信罪。銀行法則有第 125 條之 2的特別背信罪與第 127 條之 1 非法授信的處罰。本文之主軸將圍繞我國司法實務審理掏空案件時,對於掏空態樣之認定與評價,以及上開條文之操作。之後,本文將就前開實務案例為標的,檢討與分析我國法制不足之處,同時,本文也將介紹掏空公司之民事賠償責任於我國之現況與發展,最後,研擬適合我國文化背景及社會脈絡之解決之道。
Several regulations have been enacted to deal with the unremitting cases regarding the embezzlement of corporateassets, including Article 342,335,or 336 of Criminal Code,or Paragraph 1, Subparagraph 2 or 3 of Article 171 of the Securities and Exchange Act, and Article 125-2 or 127-1 of the Banking Act concerning criminal liabilities about the Crime of Special Breach of Trust or unsecured credit. This study aims at the types of embezzlement of corporate assets and the explanations of these regulation from our courts.In the meantime, there are also introductions of the current civil liability of embezzlement of corporate assets and its development. The study ends up with possible solution in Taiwan.