背信罪立法體例之初探與比較分析──以收受回扣為例評測法國系統、英美系統與德國系統的立法模式

Comparison of the Criminal Sanction System of Breach of Fiduciary Duty: Evaluation of French, Anglo-American and German Systems with an Example of Kickback

許多國家其實都有制裁背信行為的刑事規定。在這些以刑罰制裁背信罪的國家中，隨著不同的制裁方式，大致可以區分為法國系統、英美系統以及德國系統三大類型。傳統上，法國僅在少數的商業領域中處罰背信行為。英美早期則是將背信放在竊盜的大概念之下處理。近期來講，英國通過了新的詐欺法案用來處罰背信行為；美國則是以聯邦層級的郵電詐欺法來制裁背信行為。至於德國則有一般性處罰背信行為的規定。對於繼受德國法的臺灣來講，在對背信罪做更進一步的研究之前，對於德國系統的優劣之處，自然有必要詳加檢視。透過與法國及英美系統的比較，我們發現了德國系統的制裁穩定性的確較高，但是在判斷財產損害時，卻也有著較為模糊的缺陷。這些承襲自德國法的弱點，將會是未來我國深化背信罪研究時的首要課題。

Most countries deem breach of Trust as a criminal offense. Such countries where breach of Trust is criminalized can be broadly divided into three different systems, namely, French, Anglo-American, and German systems. In France, breach of Trust is traditionally only punishable in a few commercial fields. Earlier in England and America, breach of Trust was considered a subset of theft. Now the new Fraud Act 2006 comes into force in England. In America, breach of Trust is sanctioned under the Mail and Wire Fraud Statute as federal fraud laws. A general sanction rule of breach of Trust is prescribed in German criminal law. Since Taiwan has adopted German law, it is necessary to examine the advantages and disadvantages of the German system in more detail. Compared to French and Anglo-American systems, the German system is more stable. However, in determining the property damage, vagueness appears as a weak point of the German system. In Taiwan, the weak points originating from German law are regarded as the main tasks in future research.