論「清算不免責」的再突破──兼論「奢侈行為」在我國消費者債務清理條例清算程序的應有地位

On the Breakthrough of the Nondischarge of Liquidation —A Discussion about the Role of Extravagance in the Consumer Debts Clearance Statute in Taiwan

我國消費者債務清理條例自二○○八年施行至二○一五年已經屆滿七年，使我國債務清理法制的現代化進程邁向一個新的里程碑，對我國社會各階層以及消費大眾的生活都產生巨大的影響。其中，關於奢侈浪費行為所導致實務上「清算不免責」現象的不斷出現，更是引起社會上廣泛的注意，也是二○一二年消費者債務清理條例清算程序新修正實施至今的焦點所在。
因此，本文將以新法規範中的奢侈行為為主要對象，以二○一二年新修正的消費者債務清理條例為劃分，就我國司法實務上對新法修正前和修正後的清算不免責裁定及動向展開討論，期待能將禁止奢侈浪費此現代破產法學上的焦點議題有清楚的邏輯和認識。
最後，本文將以美國聯邦破產法典為對照，以我國國情為依歸，提出對我國消費者債務清理條例清算程序中奢侈行為規範的再建構，以期許我國債務清理機制清算免責制度能有具臺灣特色的再一次飛躍突破。

It has been seven years since the Consumer Debts Clearance Statute was put into effect in 2008. It was a milestone in the modernization of our bankruptcy system, which has a great impact on our people and society.
The phenomenon of the nondischarge of liquidation as a result of the extravagance causes our attention. This was also the focus of the 2012 amendment to the Consumer Debts Clearance Statute.
This article intends to target on the extravagance and discusses the situation before and after the 2012 amendment. Further tries to help understand the logic in the modern bankruptcy law as to why and how the extravagance should be forbidden.
The Bankruptcy Code of the U.S. will be compared as a reference. Suggestions will be made in the reconstruction of the confinement of the extravagant behavior in our system. Hopefully, the suggested mechanism of the liquidation discharge will become one that is suitable to our society in Taiwan.