行政法上「不作為犯」裁處權時效起算時之研究

A study on the Commencement of Penalty Prescription for 'omission' under the Administrative Procedure Act

現行法明定行政罰之裁處權時效為三年，並以「違反行政法上義務之行為終了時」作為起算時。其中，關於行政法上不作為犯之時效起算時，多數認為應以「行為人是否已經履行法所要求之作為以終止系爭違法狀態，或該作為義務是否已經免除」作為判斷行政罰裁處權時效之起算時。其結果將造成行為人一日不履行該法律規定之作為義務，時效將永無起算之日。對此，部分學說雖有修正主張，但仍無法充分說明其理論之合理性。因此，本文除說明現行理論之侷限外，並嘗試提出以「作為義務之可罰性發生時」，作為其時效起算時，以解決現行理論與實務之迫切問題。

The penalty prescription under incumbent Administrative Procedure Act is three years, and it commences as the actor’s illegal behavior ends. Regarding the commencement time for omission under the Administrative Procedure Act, most scholars agrees that it should commence as ‘the actor has already carried out the required action and thus ends the illegal status’ or as ‘the obligation of action ends’. However, the prescription will never commence if the actor refuses to conduct the obligation of action. Some theories then have been developed to modify this problem but fail to be justified themselves. As a result, to solve this pressing issue, this article not only addresses the constraints of incumbent theories, but also suggests that the prescription should commence when the obligation of action is available for penalty.