證交法第171條第1項第3款特別背信罪──關於「已依本法發行有價證券公司」是否包括從屬公司之疑義

Securities and Exchange Act Article 171Ⅰ(三) Special Breach of Trust Crime―Ｗhether the Public Offering Stock Company Includes the Subordinate Company

基於法人人格獨立性原則，從屬公司不是控制公司之內部單位，刑罰無法人格否認論之適用。非為「依證券交易法發行有價證券公司」處理事務，則非證交法特別背信罪適用之對象。證交法特別背信罪所稱「已依本法發行有價證券公司」不包括非公開發行股票之從屬公司在內，即使同一自然人分別擔任關係企業內控制公司及從屬公司之負責人，仍須視該自然人究竟是違背哪個公司所委託之職（任）務，而分別適用法律，亦因視其究竟是違背哪一家公司之職（任）務，致哪一家公司受損害，而分別認定其犯罪所得。

Based on the principle of independence of legal person personality, the subsidiary company is not the internal unit of controlling company, and don’t apply the legal personality denies theory. Who that not appointed by the public offering stock company can’t apply the Securities and Exchange Act special breach of trust crime .The said special breach of trust crime is not applicable for subordinate company of non public offering stock company. Even if the same person in charge of controlling company and subordinate company. It still depends on whether the person in charge is against the law which company is entrusted with any of the duties, and respectively apply the law, but also it deponds upon which company suffered damage, and respectively, to confirm their criminal proceeds.