論法人之刑事制裁──以德國近期立法趨勢和學說觀點為中心

Criminal Sanctions for Legal Persons: Focusing on Recent Legislative Trends and octrines in Germany

法人是否具備刑法上之犯罪能力，以及其是否有受刑罰處罰之可能，一直是刑法學界和立法上的未解問題，我國法上，對於法人刑事責任的規定，是以附屬刑法的方式個別地予以規定，然而此一規範方式，無法直接告訴我們對於法人處罰的基礎為何。近年來，由於大量的公司犯罪型態出現，因此在學說上多有全面引進法人刑事制裁的呼聲。本文旨在介紹和我國法相同之大陸法系──德國──近年來立法和學說上有關法人刑事制裁的發展，以及肯定意見和質疑聲音的立足點。藉此希望對未來立法者若擬引入法人刑事制裁時，能更清楚地意識到可能面臨之問題。

Whether a legal person has the criminal ability in criminal law and whether he has the possibility of being punished by punishment can always be an unsolved problem in the criminal law academic circles and legislation. In Taiwan law, the criminal liability of legal persons is determined by administrative criminal law. It is stipulated. However, this standard method cannot directly tell us the basis of the punishment for legal persons. In recent years, due to the emergence of a large number of corporate crime patterns, there has been a lot of calls for the introduction of corporate criminal sanctions in the doctrine. The purpose of this paper is to introduce the development of German criminal sanctions in legislation and doctrine in recent years, as well as the standpoint of affirmative opinions and objections. This article hopes that future legislators will be more aware of the problems they may face if they intend to introduce criminal sanctions for legal persons.