從保險業裁罰案探討利害關係人交易之四大程序作業

Analyzing Four Procedures of Interested-Party Transactions from Insurance Sanctions

主管機關藉由金融檢查及裁罰之手段，對保險業進行金融監理，進一步透過公開裁罰案之方式，期待業者研析缺失樣態，掌握監理重點，後續主動檢討且強化內控機制，以達自律導正之效果。由於利害關係人交易向來是金融檢查重點，本文嘗試在「保險業與利害關係人從事放款以外之其他交易管理辦法」之架構下，整理並分析「建檔」、「查詢」、「檢核」及「董事會」等四大面向之保險業裁罰案例及保險業最近五年度主要檢查缺失，觀察主管機關適用法律之標準，並藉由歸納個案裁罰事實及理由，推論監理意旨，期能讓讀者了解裁罰之樣態類型，避免大眾產生裁罰基準不明確之誤解，亦期待業者能從裁罰案中獲取教訓，積極防杜不當之利害關係人交易，藉此強化公司治理並積極落實誠信經營原則，達成永續經營之目標。

The competent authority conducts financial supervision toward the insurance industry by means of inspections and imposing sanctions. The competent authority further publicizes sanction cases online, hoping that the insurers can grasp the fundamentals of supervision by analyzing key points of sanctions, and then conduct self-inspection and improve internal controls. As interested-party transactions have always been the focus, this article attempts to observe the competent authority’s interpretation of regulations, together with major inspection deficiencies of the insurance industry in the past five years. Specifically, this article aims at the following issues:“data filing”,“database query”,“evidencing document”and“supermajority board resolution”under“Regulations Governing Transactions other than Loans between Insurers and Interested Parties”. By analyzing the facts and sanction reasons of individual cases, how the competent authority applies regulations will be clarified. In this way, the misunderstanding of lacking a clear punishment standard will be avoided. Taking supervision forward, it is optimal for the industry to learn from others’errors and actively prevent inappropriate interested-party transactions. Therefore, overall corporate governance and integrity management will be better implemented, and eventually, the goal of sustainable operations will be achieved.