沒收之估算

The Estimation of Confiscation

新增刑法第三八條之二的沒收估算規定，乃是具有訴訟法屬性的條文，其意義在於從訴訟經濟的角度，排除嚴格證明的適用，並放鬆法院的調查義務。在適用上只要具備估算的前提（犯罪所得及追徵之範圍與價額，認定顯有困難時），法院不只有權限，也有義務進行估算，以符合立法者所採取的不法所得應予沒收的立場。估算雖是採取合義務裁量的判斷方式，卻不意味著法院得以恣意判斷，仍必須查明估算的基礎事實與選擇合適的估算方法。

The newly-amended Article 38-2 of the R.O.C. Criminal Code, with regard to the estimation of confiscation, is a regulation with the feature of procedural law. It aims to exclude the application of strict proof and to loosen the court’s duty of investigation from the viewpoint of economic litigation. To meet the legislators’ requirements that criminal proceeds shall be confiscated, where there exists the prerequisite of estimation, the court is not only authorized, but also obliged to carry out the estimation. However, although estimation is judged with discretion that complies with the purposes of the authority conferred by law or regulations, it doesn’t mean that the court can exercise its judgment at will. In other words, the court still needs to ascertain the basis of estimation and choose a proper estimation method.