論「輕率」或「重大過失」在經濟刑法中之運用──以德國刑法典第261條第5項「輕率洗錢罪」為例

Discussion on the Application of ''Recklessness'' or ''Gross Negligence'' in White Collar Crime: In Consideration of Article 261 Paragraph 5 of the German Criminal Code ''Reckless Money Laundering''

輕率或重大過失在我國法中雖無明確之立法定義，但是在我國的判決與學說中，一直是一個被承認的概念。不過不管在判決或者文獻裡，輕率或重大過失的概念一直都欠缺一個清楚的輪廓，以致於在概念的操作上，始終缺乏一個有效的判斷標準。不同於我國的發展，德國立法者對於輕率或重大過失的概念雖然也沒有在刑法總則裡做出明確的定義，但是在分則的許多罪名中，都有處罰輕率或重大過失的規定。回顧輕率或重大過失在德國法上的發展，我們可以發現，輕率或重大過失的概念不僅歷史悠久，文獻上對於輕率或重大過失的討論，也十分活潑而多元。近期來講，特別是在經濟刑法的領域中，構成要件中更是經常可見輕率或重大過失的身影。以德國刑法典第261條洗錢罪為例，該條的第5項也有處罰輕率或重大過失的洗錢行為。如果我國立法者未來也有考慮引進輕率或重大過失洗錢罪的話，充實保護法益的內容將會是首先必須面對的挑戰。

Although recklessness or gross negligence is not defined by criminal law, this term has long been recognized in decision and literature in Taiwan. However, neither in the case nor in the literature is there a concrete figure of recklessness or gross negligence, so that when we handling this term, it always lacks a clear criterion. On the other hand, there is no legal definition of recklessness or gross negligence in the general part of the German Criminal Code, but for many offenses recklessness or gross negligence is a punish condition of criminal liability. If one looks back the development of recklessness or gross negligence in the German law, it is clear that this term already exists before Empire of Germany was built. The discussion of recklessness or gross negligence in German literature is very extensive and diverse. Recently, especially in the field of white collar crime, the recklessness or gross negligence appears more often in elements of a crime. One of the examples is Article 261 (5) of the German Criminal Code. However, this rule is not implemented by EU guideline or international law. The German legislature spontaneously introduced the criminal liability for reckless money laundering. If the Taiwanese legislature wants to punish reckless money laundering in the future, they must firstly clarify, what kind of legal interest would be protected by the Prohibit from money laundering.