刑事獨立沒收與追徵立法之必要－－以德、美立法為觀察

The Necessity of Independent Confiscation and Forced Collection in the Criminal Code: from the Viewpoints of German and United States Legislations

我國刑法將沒收與追徵等列為從刑，對於被告因訴訟障礙事由或事實原因以致無法無實體判決時，即無法對於犯罪所得進行沒收或追徵，讓犯罪者坐享犯罪成果，變相鼓勵犯罪，極為不妥。相對於此，屬不同法系之德國與美國，針對此問題均有周詳之沒收或追徵規定。本文以介紹、評價此二國法制與實務為中心，並對我國未來立法提出建議。

Since the Criminal Code of the Republic of China categorizes confiscation and forced collection as accessory punishments, the proceeds of crime will not be confiscated or forcibly collected if the defendant cannot beconvicted. By enabling the defendant to keep the proceeds of crime, we are sending the message that criminal endeavor is actually profitable. Meanwhile, the Germany and the United States have established sophisticated legal systems regarding the mechanism of confiscation and forced collection. This article aims at analyzing the legal structures and practices of these two countries and seeks to provide policy suggestions for future legislation.