不實申報勞保薪資之刑事責任：德國刑法典第266a條之比較初探及立法芻議

Criminal Liability for False Declaration of Labor Insurance Salary: A Preliminary Study on the Comparison with Article 266a of the German Criminal Code and the Discussion on Legislation

對於勞保薪資的「以多報少」、「以少報多」甚至「根本不報」的現象，在當今的勞保申報制度之下，用「層出不窮」來形容或許並不為過。法院實務上目前對於這一類的行為，一般多是以偽造文書罪或詐欺罪來加以處理。不過這兩個罪名在處理相關的問題上，都有其力有未逮之處，甚至可能出現令人難以接受的處罰漏洞。如果我們將眼光放到我國刑法的繼受母國──德國刑法典──中，我們會發現德國刑法典第266a條對於類似的問題早就已經在詐欺與偽造文書之外，獨立訂立了處罰的規定。不過在堅持檢驗結果要素的情況下，德國刑法典第266a條其實算不上是一個成功的條文，德國社會法中，對於負擔社會保險費用的規定也與我國不盡相同，全面性的移植該條到我國來，有其結構上的困難。在此情況之下，部分地參考德國刑法典第266a條的規定，考量到我國特有的「以少報多」類型，為此類不實或不為勞保薪資申報的行為在勞工保險條例或刑法典中設置獨立專門的處罰規定，以彌補制裁的漏洞，理論上應有其必要性。鑑於結果犯在本罪適用上的侷限性，制裁的重點似應以行為不法的面向為主。於此同時，藉由「適格犯」概念引入，對於處罰界線的問題也可以作出一定程度的限制。成罪與否不再受制於因果關係的有無，法益能夠受到更為周全及有效的保護。

The great numbers of false declaration, including over-reported and underreported, and even non-declaration of labor insurance salary have been a serious issue under the current labor insurance declaration system. In the practice of the courts, these cases are often dealt with as either forgery or fraud. However, there are many shortcomings when dealing with related problems in both of these crimes, even including unacceptable loopholes in punishment. When we focus on the German Criminal Code, which is adopted by Taiwan's Criminal Law, it can be found that in Article 266a, such problems are already ruled out of fraud and forgery and related regulations of punishment have been independently stipulated. Nevertheless, if we insist on checking the result as an element of this offense, Article 266a of the German Criminal Code is not really a successful clause. Moreover, the regulations on social insurance charges in German social law are not the same as of those in Taiwanese law, so there will be structural difficulties if the whole clause is adopted completely in Taiwan. Under this circumstance, when considering the exclusive problem of ''under-reported false declaration'' in Taiwan, it would be theoretically necessary for us to refer partly to Article 266a of the German Criminal Code and set up independent and special regulations of punishment for these false declarations and non-declarations of labor insurance salary in the Labor Insurance Act or the Penal Code in order tocompensate the loopholes in punishment. Since the application of the objective crime is limited in this case, the focus of criminal liability should lie in the act. At the same time, the punishability threshold is more reasonable, if the term ''the specific hazards offenses'' is applied. As a result, the verification of causality is no longer necessary. The legal property can be better and efficient protected.