證券交易法不合常規交易犯罪之研究

ASIA unversity > 管理學院 > 財經法律學系 > 博碩士論文 > Item 310904400/113611

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题名:	證券交易法不合常規交易犯罪之研究 A Study of Non-arm’s Length Transactions Offences
作者:	陳佞如 CHEN, NING-JU
贡献者:	財經法律學系
关键词:	掏空公司資產;不合常規交易;違背職務行為;假交易;利益輸送;商業判斷原則;企業貪瀆;證券交易法 Fake transactions;Benefits transfer;Non arm’s-length transaction;Embezzling company assets;Business Judgment Rule;Acts contrary to his/her duties;Enterprise corruption;Taiwan Securities and Exchange Act
日期:	2022-07-28
上传时间:	2022-10-31 02:10:29 (UTC+0)
出版者:	亞洲大學
摘要:	企業貪瀆犯罪型態及手法，隨時空環境變遷，犯罪態樣越趨複雜，越具國際性、組織性之大型企業發生危機，其損失越大，影響層面也越大。證券交易法不合常規交易犯罪為企業貪瀆之重要型態之一，然以抽象構成要件如「不利益交易」、「不合營業常規」、「重大損害」等不確定法律概念為條文內容，以致於造成適用上困難，向來遭以違反罪刑明確性原則詬病之。本文擬分析不合常規交易構成要件中各要素，並介紹、評析實務相關案例，以釐清該罪內容，期待對具體案件適用有所助益。不合常規交易所規範之行為主體，面對法律規定應受忠實義務、善良管理人注意義務之檢驗。然實務上衍生避免事後結果論斷董事責任而發展之商業判斷原則，亦與是否足以阻?違法，扮演舉足輕重之角色，我國實務上就該原則形成及引用之演進，本文亦為相當探討。本文結構上先於第二章就企業貪瀆意涵及規範為討論；第三章不合常規交易之本質--普通刑法相關財產犯罪之探討；第四章就不合常規交易立法目的、保護法益、構成要件為探討；第五章就特別背信、侵占罪為相關探討；第六章再就不合常規交易適用上相關爭議問題為探討；第七章就不合常規交易不同類型諸如掏空公司資產、利益輸送、假交易等實務案例判決書內容為研究及評析；第八章說明不合常規交易罪規範主體受任人義務及衍生之商業判斷原則；最後以第九章結論與建議。 The patterns and means of enterprise corruption offenses vary with time and situations. Both of them have become more and more complex. The loss caused and the impacts made by such offenses correspond with the internationalization and the size of the institution of enterprises at issue. The authorities have tried hard to deal with those offenses. Among them, the non-arm's-length transaction offense stipulated in Article 171 Section 1 paragraph 2 of the Securities and Exchange Act in Taiwan is noteworthy. Too many overly abstract constituent elements, such as “disadvantageous transactions,” “ not in the normal course of operation,” and “substantial damages,” are employed in the law. These elements nevertheless result in difficulties for law enforcement and therefore have always been criticized for violating the principle of the need for constituent clarity in criminal law. This thesis intends to analyze those ambiguous elements provided in the non-arm's-length offenses through surveying practical cases and court decisions to delineate the definition of those elements and the reach of this offense aiming to resolve difficulties in the application of the law at issue in the future. Meanwhile, this thesis also examines the business judgment rule widely adopted in the U.S. decisions to suggest a reasonable scope of qualified offenders.
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