| 英文摘要 |
The newly-amended Article 38-2 of the R.O.C. Criminal Code, with regard to the estimation of confiscation, is a regulation with the feature of procedural law. It aims to exclude the application of strict proof and to loosen the court’s duty of investigation from the viewpoint of economic litigation. To meet the legislators’ requirements that criminal proceeds shall be confiscated, where there exists the prerequisite of estimation, the court is not only authorized, but also obliged to carry out the estimation. However, although estimation is judged with discretion that complies with the purposes of the authority conferred by law or regulations, it doesn’t mean that the court can exercise its judgment at will. In other words, the court still needs to ascertain the basis of estimation and choose a proper estimation method.
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