本文討論貪污治罪條例第6條第4款公務員主管職務圖利罪(基本要件同於刑法第131條,以下簡稱圖利罪)的解釋問題,包括其法益內涵、侵害方式、構成要件的定性,以及獲得利益結果的各項解釋,討論中將尤其著重在最高法院對本罪提出的三項見解「圖利罪屬各類貪污罪名概括規定」、「獲得淨利為本罪結果」、「圖利罪屬對向犯」,筆者將透過法益概念與犯罪結構的實質解釋,主張:一、圖利罪非各類貪污罪名的概括規定,而屬刑法瀆職型犯罪的一種,其成罪結構不同於賄賂罪,並應在其客觀要件納入「致生財產損害」的實質要素。二、圖利罪的得利結果不必獲得淨利,只要有利得即足。三、圖利罪非對向犯,獲利一方亦可成立共同犯罪。
This article aims to research on the explanation of Profit by public official in Anti-Corruption Statute (Article 6-4), including the explanation its legal interest, the way to invasion, the constitutive requirements, and profit gaining. The research will focus on three opinion raised by Supreme Court: "profit by public official is a general provision of corruption crimes", "the outcome of the crime is net profit", and "profit by the public official is a kind of correspondence offense". This article claims that: 1. Profit by public officer is not a general provision of corruption crimes but a crime belongs to malfeasance. 2. Not only profit-gaining but also property-damaging constitute the punishment grounds of this crime. 3. Profit by public official is not a correspondence offense. The man who gains earnings constitutes complicity.