違約金相關實務問題之探討－－以法院酌減權為中心

A Study on the Practical Issues of Penalty-Focusing on the Reduction Right of Court

爲確保契約之履行，民法設有違約金制度，並基於契約自由、私法自治原則，准許當事人就違約金之金額自行約定。在雙方資訊、經濟地位平等時，由渠等自行約定違約金金額固無問題，惟實際上，經濟或資訊上居於優勢地位之當事人往往迫使弱勢者簽訂高額違約金條款。雖民法對違約金酌減已有相關規定，但實務上多僅在形式上引用「一般客觀事實、社會經濟狀況及債權人所受之損害」爲說理依據，即爲准否違約金酌減之決定，且實務對於酌減違約金之判斷標準，即「社會經濟狀況及一般客觀事實」亦不明確，爲使違約金認定標準趨於一致，似可以財政部頒訂之「同業利潤標準」、「擴大書審純益率標準」及「所得額標準」爲原則，判斷契約雙方當事人所受損害及所失利益，再輔以其他客觀情狀爲違約金酌減之標準，例如（1）債務人債務不履行行爲的非難程度；（2）債務人不法行爲之獲利可能性；（3）債務人之財務狀況；（4）債權人受害之性質與程度；（5）債權人遭受其他處罰之可能性等等，如此一來除可使法院在酌減違約金時更具妥當性，更可使契約雙方當事人在約定違約金時，預見法院介入契約自由之可能及標準，不至於過度限制契約自由原則，避免司法資源之浪費。另介紹「同業利潤標準」中純益率、銷貨毛利率、資產投資報酬率之適用，並援引相關實務判決爲佐。

In order to assure of execution the contract, the Civil Law conclude the system of liquidated damages. Parties to a contract agree upon how much compensation will have to be paid should one of them breach the contract, and make deal about the amount of the liquidated damages. But the offer has more information and economic power always enforce the other people to accept the penalty provisions. Though the reduction of the liquidated damages has been made in Civil Law, the court always accorded to the reasonable social environment、economical environment and the damage of the creditor, then make the decision to reduce the amount of penalty. But the standard of the reasonable social environment isn't clear. To identity the standard of liquidated damages should according to 'Profit Standard of the Same Trade Concerned', 'Audit by Reviewing Declaration on Tax Returns Expanding to the Cases Qualified for the Standards Issued by the MOF', 'Standards of Income' to estimate the amount of the penalty. Moreover, take something into consideration, the intention, the earn profit and the financial resources of debtor, and the extent of damage of the creditor etc. Finally, introduce the profit margin、sales gross profit ratio、return on investment of the Profit Standard of the Same Trade Concerned, and quote some supreme court judgment.