論人壽保險保單價值準備金之強制執行──比較與實證之觀點

A Study on Execution of Cash Surrender Value of Life Insurance Policy: A Comparative and Empirical Perspective

人壽保險契約可否強制執行，為目前我國學理與實務之重大問題，並涉及債權人、債務人與受益人之利益衡量與價值判斷。本文以比較法、實證研究以及保險學理三大面向，對此問題進行分析。本文先分析美國法之主要判斷標準，再對我國實務見解進行實證分析後，發現我國見解整體偏向不得執行說。又自保險學理而言，保險契約具有射倖性與保障之目的，與一般財產不同。因此，本文認為我國應採原則豁免例外方可執行之架構，即人壽保險契約原則上可豁免執行，例外則否。由於人壽保險商品之複雜性，初期可以美國法較有共識者為主，例如將豁免之上限、時間與受益人之密接性、贍養費、要保人自為受益人、生死合險等特定類型、以及有濫用或詐欺等情形列入清單，其他類型再逐步補充。此方式應較為符合我國背景，亦能明確原則與例外，應能對此一爭議的解決有所助益。

The issue of execution of the cash surrender value of a life insurance policy is highly controversial in Taiwan, not only in theory but also in practice, involving the balancing of interests and judgments of value between the creditor, debtor, as well as beneficiary. This paper examines this issue with comparative law, empirical, and insurance approaches. We first analyze the rules in the U.S. and then conduct empirical research on Taiwanese cases. It is shown that Taiwan is closer to the non-execution rule. Also, from the perspective of insurance, an insurance contract is different from a general property because of its nature of aleatoric and purpose of compensation. Considering the mentioned factors, this paper argues that Taiwan should consider the rule using exemption as a principle and execution as an exception. Due to the complexity of life insurance products, it is suggested to begin with exceptions on which the U.S. law has consensus, to enumerate exceptions such as the cap of exemption, adhesion of time as well as the beneficiary, alimony, proposer who names himself as beneficiary, endowment insurance, and similar cases, abusing and fraud, and then to complete the list in the future. This approach is believed to fit Taiwan’s background better to clarify the line between principles and exceptions and finally contribute to solving this issue in Taiwan.