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政大機構典藏 > 法學院 > 法律學系 > 期刊論文 > Item 140.119/113497

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/113497

Title:	從貪污的刑事制裁架構反思財產來源不明罪 Reconsidering the Criminalization of ";Illicit Wealth";in Light of Taiwan`s Punitive Infrastructure Against Corruption
Authors:	許恒達 Hsu, Heng-Da
Contributors:	法律系
Keywords:	財產來源不明罪;無罪推定;貪污罪;截堵構成要件;賄賂罪;回扣型圖利罪 illicit wealth;presumption of innocence;corruption;Auffangtatbestand;bribery;kickback
Date:	2012-06
Issue Date:	2017-10-11 11:56:41 (UTC+8)
Abstract:	本文討論近年新增的貪污治罪條例第 6 條之 1，亦即「財產來源不明罪」刑事責任的解釋問題。我國法院尚未適用過本罪處罰貪污被告，本文主要聚焦於學說見解討論上。依主流見解看法，其傾向理解本罪為事後不履行說明義務的犯罪行為。有別於主流見解，筆者主張該罪並非獨立的事後犯罪，而是原貪污罪的截堵構成要件，其行為時點與貪污罪相同，其功能則是用以補充處罰無法證明「賄賂罪對價關係」，以及「圖利罪回扣約定」時，降低證明程度與刑度的補充型處罰規範。 This article aims to explore the criminal liability of illicit wealth which is recently amended in Anti-Corruption Statute (Article 6-1). Because Taiwan`s criminal justice has not yet punished any defendant pursuant to Article 6-1, the analysis in this article is mainly focused on theoretical discussions which understand it as an independent crime. Rather than adopting the general thesis, the author argues that ”illicit wealth” is nothing but a subsidiary provision (in German: Auffangtatbestand) of corruption crimes. The function of ”illicit wealth” is aimed to punish the corruption defendants in case the consideration of bribery or the agreement on ”transferring financial interests by paying kickback” cannot be proved to the extent of beyond a reasonable doubt.
Relation:	台北大學法學論叢, No.83, pp.141-204
Data Type:	article
Appears in Collections:	[法律學系] 期刊論文

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