訴訟標的價額核定之研究

A Study on Determination concerning the Value of a Claim

陳亭禎(Ting-Chen Chen)

指導教授 ： 吳從周

國立臺北大學/法律學院/法律學系/碩士(2013年)

摘要

我國民事訴訟程序係採有償主義，由當事人負擔訴訟費用，具有防止人民濫訴、減省國庫開支等功能。而裁判費之徵收數額，係以訴訟標的價額為計算依據，訴訟標的價額同時影響著當事人提起民事訴訟應適用之程序、得否上訴第三審，及法院得否依職權宣告假執行等程序上認定，其核定對當事人權益維護甚屬重要。本文試圖彙整我國學說與實務對於訴訟標的價額核定個別議題之見解，並予分析歸納，以繪出整體制度之雛形，再就其理論背景輔以德國、日本立法例之補充。就研究範圍則限於民事訴訟法之規定，家事事件雖多有準用，惟礙於篇幅，本文不作探討。
至內容言，本文以無償主義與有償主義之發展緣由為開展，續就我國訴訟費用規定之沿革，及民事訴訟費用之意義及範圍為說明。而裁判費之徵收數額牽涉訴訟性質屬財產權訴訟或非財產權訴訟，故有必要先就德國、日本立法例與我國學說、實務見解就財產權與非財產權之區分標準為介紹，並提出本文之看法。為使訴訟標的價額核定有一較完整的概念建構，故自基本概念切入，就其理論依據、核定實益、核定機關、核定之基準時、地、核定原則等依序說明。至於訴訟標的價額之核定標準，本文則以專章介紹之，按民事訴訟法訂定之價額核定規定，先就補充性原則規定（訴訟標的交易價額、原告就訴訟標的所有之利益）及基本規定（不能核定）為介紹，後逐一條列第七十七條之四至第七十七條之十一之規定，分別就其適用範疇與相關爭點加以探討。再於訴之合併情形，將訴訟標的與費用法上之標的概念相結合，說明於各種合併態樣該價額應如何核定之問題，其中尤以數項標的「互相競合」或「應為選擇」，以及「附帶請求」之概念作為重點說明。又裁判費之計算係以訴訟標的價額為基準，裁判費應如何計算與徵收，應併予介紹。最後，由於實務上在判斷「原告就訴訟標的所有利益」常因切入角度不同，致價額核定標準各異而引發爭議，本文即提出三個在我國實務上，就訴訟性質並其訴訟標的價額應如何核定引發爭議之案例類型，按撤銷股東會決議之訴、登報道歉、撤銷仲裁判斷之訴之順序，依實務見解之發展為分析與探討。
訴訟標的價額之核定，就我國民事訴訟費用法於實務上之發展現況言，由於長期忽視此一領域理論之建構，在實際核算訴訟標的價額時，常陷於無從依體系脈絡為考量，而僅能依個案判斷之困境。本文期能藉由對訴訟費用體系的初步建構，及相關資料之彙整，在實際核定訴訟標的價額時提供一些思考方向。

關鍵字

訴訟標的價額 ； 核定 ； 有償主義 ； 訴訟費用 ； 裁判費 ； 財產權 ； 非財產權 ； 交易價額 ； 原告就訴訟標的所有之利益 ； 不能核定 ； 數項標的互相競合 ； 數項標的應為選擇 ； 附帶請求

並列摘要

The procedure of civil litigation adopts non-gratuitous principle, and the litigation expenses are borne by the parties with purposes to prevent abuse of litigation by people and conserve expenses from the National Treasury, etc. Taxation amount of a court cost is accounted based on the value of a claim, which similarly affects the applicable proceeding on civil litigation in the initiative action, the right of appeal to the court of third instance, and the court’s declaration of a provisional execution on its own initiative, etc. Its determination plays an important role in protecting rights and interests of the parties. This article attempts to compile doctrines on the individual issues regarding the determination of the value of claim, in both existing theories and practices, coming with analysis and induction in order to sketch the general concept of the system. Lastly, supporting legislations from Germany and Japan based on the theory. The coverage of research is subject to regulations of Code of Civil Procedure, although many of the regulations apply mutatis mutandis to family cases, family cases will not be mentioned for the length of this article.
About the content, this article starts from the origin of gratuitous and non-gratuitous principles, continues with historical development of litigation expenses regulations, and illustrates definition and scope of civil litigation expenses. Taxation amount of court cost involves its attribute in matters arising from proprietary or non-proprietary rights, as a result, an early introduction of distinguishing criteria for legislations in Germany and Japan, theories and practices of our nation in matters arising from proprietary and non-proprietary rights is needed, then perspectives included in this article. For a more complete concept structure on determination of the value of claim, this article cuts from basic concepts, and comes with explanations in order of theory reference, benefits of determination, determination organs, standards of determination such as time, place and principle. As for determination criteria of the value of claim, this article introduces it as special topic. In accordance with regulations on the claims’ values determination subject to Code of Civil Procedure, this article begins with introduction of supplementary principles (the transaction value of a claim, the interests in the claim as owned by the plaintiff) and general rules (unable to determine), coming with Articles 77-4 to 77-11, also respective review on their applicable scopes and related issues. Also, in case of action with multiple claims, the article correspondently combines concept of claim with the claim in court costs law to explain the determination in some combinations, particularly in the subject of a number of “same economic purpose” or “are asserted alternatively” and “incidental claims” as a key explanation of the concept. Moreover, the accounting of court cost is on basis of the value of claim, its taxation and accounting shall be altogether introduced. Lastly, controversies occur at the difference in determination standards caused by different perspectives on the judgment of “the interests in the claim as owned by the plaintiff”, to prevent such situation, this article raises three cases happening in our nation concerning controversies on the claim’s value determination and action traits, and discuss in order of annulment of resolutions adopted in a shareholders’ meeting, official apology post on the newspaper, and revocation of the arbitral award, with developments and evolving opinion in practices.
Determination of the claim’s value, regarding development of civil litigation expenses law in our nation, due to negligence on construction of this territory over a long period of time, usually lack references when coming to actual determination of the value of a claim, thus resorting to judgment as individual case. We expect this article to provide a direction in actual claim’s value determination by constructing a rough structure of litigation expenses system and organization of related information.

並列關鍵字

the value of claim ； determination ； non-gratuitous principle ； litigation expenses ； court costs ； proprietary rights ； non-proprietary rights ； transaction value ； the interests in the claim as owned by the plaintiff ； unable to determine ； multiple claims are of the same economic purpose ； multiple claims are asserted alternatively ； incidental claims

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