特別背信罪的共同正犯成否問題──以關於對向交易之我國學說與最高法院實務為素材

On Co-Principal Liability in Offense of Breach of Trust

本文以金融領域之特別背信罪的共同正犯成否問題為主題，以我國主要之學說及實務為素材進行檢討。本為先對我國主要學說對於我國實務的理解，以及在這樣的解上所提出的理論進行掌握，並檢討這樣的學說現況所呈現的疑問，其後再進一步以我國最高法院刑事案件加以觀察，歸納我國實務的特徵。最後再基於這樣的理解，對我國學說進一步檢討，並提出本文的主張。

This article focuses on problems concerning the principal liability in the offense of breach of trust. In the first part, this article scrutinizes the theories concerning the history and development of Taiwanese judicial practice and the interpretation of the offense of breach of trust, and points out the problems worth further study. In the second part, this article scrutinizes the legal practice in the supreme court of Taiwan and tries to characterize the legal theory. Based on the first two parts, this article exams the interpretation theories and tries clarifies the argument of this article.