刑法沒收制度修正後對刑事執行及行政執行程序之影響

The impacts on the criminal execution and administrative execution proceedings after the amendment on the criminal confiscation system

沒收新制是刑法的百年變革，配套而來的沒收程序修法，其立法難度亦是百年挑戰；我國刑事訴訟制度的既有框架，從搜索、扣押到刑事執行，本來就先天不足，長期以來「立法超載」的現象嚴重。又刑事執行程序，除針對監獄行刑外，原先即欠缺專法規範，刑事訴訟法僅有簡略規定，立法密度不足、超載嚴重，使得沒收執行的落實，困難重重。尤其面對新型態犯罪，如租稅、環境、金融及食安犯罪等以複雜、專業的方式掩藏犯罪所得，沒收新制仍有諸多缺陷。本文擬先就本次新修正之刑法及刑事訴訟法部分重點說明，再者討論此次新法對刑事執行及行政執行程序之影響並提供建議，期能使修法後之刑事執行及行政執行規範趨於完善。 The new system of confiscation is the result of the amendment of the confiscation proceedings supported by the amendments of the Criminal Law over the century. The difficulties of legislation are also an unprecedented challenge. The existing search、seizure and criminal execution procedures in the criminal proceedings were inherently insufficient. Over the times, it has been a serious legislative overloading phenomenon. Further, in the criminal execution proceedings, except for the execution in the correctional facilities, there is no specific laws governing such and only several simple articles were stipulated in the Criminal Proceedings. As such, it is almost impossible to facilitate the execution of confiscation. Especially as the new types of crimes such as tax evasion、environment、financial and food safety related crimes emerge, the proceeds of crime have been covered up by complicated and professional means which jeopardizes the facilitation and execution of current confiscation system. This paper will first introduce the new amendments on the Criminal Law and the Criminal Proceedings Laws as well. And further, this paper will discuss the impacts of this new amendments on the criminal execution and administrative execution proceedings and provide certain suggestions in order to make such more comprehensive.