The purpose of this article is to establish the absolute theory of criminal law on the premise of German idealism. According to the absolute theory, the meaning of punishment is to negate an offender’s negation of the criminal law. The function of punishment is to apply the offender’s rule, which asserts that the right of others could be deprived, to himself/herself. By punishment, the offender can be aware of his wrongdoing and therefore correct his/her behavior by virtue of reason. In addition, other people can recognize the validity of the principle of right conduct. As a result, the validity of criminal law can be restituted.