抗制商業賄賂行為之立法建議—以德國法之經驗為借鏡

俗語說：「禮多人不怪。」送禮文化，是不分語言、種族之國際共有文化。這種文化也廣泛地存在於各個商業經營活動中，其歷史可以說十分之悠久。在過去商業賄賂行為僅是商業經營活動上之手法，是否應將企業員工收受賄賂視為一種犯罪行為？經本研究探討後發現，若此種透過賄賂而取得商業上之便利之行為無從加以規制，此不公平競爭之行為將對經濟與社會產生巨大影響，導致消費者需要替公司承擔成本。我國目前並非對所有商業賄賂行為均無法處罰，本研究將藉由貪污治罪條例、與商業賄賂行為相關之金融特別法、刑法普通背信罪與證券交易法特別背信罪之探討，發現目前主要係針對不同行為主體、類型等進行規範，但這些規範並不能有效打擊商業賄賂犯罪，且在台灣立法模式下，商業賄賂與公務員賄賂之界線趨於模糊。我國現行私部門反貪腐賄賂系統之推動，主要依據聯合國反貪腐公約，雖公約第21條訂有私部門賄賂之規定，但其僅作為指導原則。有鑑於此，2015年德國針對刑法典第299條商業賄賂罪之修法，新法覆蓋商業賄賂更多之行為，擴大打擊貪腐行為之力度，且德國修法的一個重要動力係源自國際公約落實的壓力，因此本研究希望可藉由德國法之經驗，做為我國商業賄賂行為立法之借鏡與啟示。

關鍵字

商業賄賂；德國商業賄賂罪；反貪腐；聯合國反貪腐公約

並列摘要

There is an old saying that goes, "Courtesy costs nothing." The code of gift-giving is universal and widely practiced in business activities. In the past, commercial bribery was a tacit activity among and within companies. The question to be raised is that whether employees who are involved in practicing corruption or giving or receiving bribes should be considered a crime. Based on the study’s findings, it is asserted that the code of gift-giving, if not regulated by a legal framework, will induce unfair competition and hamper economic and social justice. Ultimately, the cost of business bribery will be borne by the consumer. Currently, Taiwan’s courts cannot sentence the acts of commercial bribery because of the lack of correspondent statutes. This study introduces and discusses Anti-Corruption Code, the Financial Special Laws regarding private commercial bribery, the crime of breach of trust and special breach of trust of Securities and Exchange Act. The main purpose of these regulations is to define and regulate different subjects and types of commercial bribery. However, these statues are not effective enough to combat commercial bribery. Furthermore, under Taiwan’ s legislative framework, the line between commercial bribery and government official bribery is gradually blurred. Article 21 of United Nations Convention Against Corruption is the legal source for Taiwan’s effort to enforce anti-corruption and anti-bribery in the private sector. Unfortunately, this article is a guiding principle and therefore lacks mandatory power. In 2015, Germany introduced a new law on combatting commercial corruption and the law amends the provision on commercial bribery in the German Criminal Code. In order to accommodate the mandatory requirements imposed by the International Convention, the new German law on commercial bribery expanded the coverage of a wider array of commercial bribery. In short, this study aims to learn from the legislative experience of Germany, strives to provide new ideas, and motivate legislators to strengthen the legislation of commercial bribery in Taiwan.