法人刑事責任――以奧地利法為比較

Research on Corporate Criminal Liability: A Comparative Legal Study between Austria and Taiwan

所謂刑罰，素來被認為帶有社會倫理之非難，故以處罰自然人為誡命，惟近年來因法人社會與經濟活動發展蓬勃，致使相應的法人犯罪與日俱增，影響規模及損害甚鉅，各國體認到解決法人犯罪之重要性，致力於思忖如何預防且有效治理法人犯罪，此時法人刑事制裁遂成趨勢。縱使奉法人無犯罪能力為圭臬，然我國於附屬刑法中既設有處罰法人規定，便無法規避建構法人歸責的課題。
如何建立法人處罰之立論基礎，得以歐盟和奧地利比較法作為榜樣。奧地利為謹遵歐盟會員國的轉化義務，對於侵害歐盟法益之案件須設立有效、符合比例及發揮嚇阻作用之制裁，故於限期內制定《刑事犯罪團體責任法》，以刑事制裁團體。《刑事犯罪團體責任法》使法人意識到法令遵循之重要性，於預防犯罪方面成果卓越，且於奧地利憲法法院宣告合憲後，儼然成為各國法人制裁之典範。是以，我國得以之作為借鏡，重新思量並改進現行法人處罰規定，以因應現代之法人犯罪。

The so-called sentence/penalty/punishment is to punish a natural person as a compulsory warning to the person about the mistakes with social ethics. However, in recent years, due to the prosperous development of corporate social and economic activities, the corresponding corporate crime has continued to increase. So far, countries have realized the importance of solving corporate crime, so how to prevent and effectively manage corporate crime has been an important issue. Today, criminal sanctions of corporations have become a trend.
How to establish the basis for the establishment of the punishment of the corporation can be based on the comparative law of the European Union and Austria. In order to strictly comply with the transformation obligations of EU member states, Austria must establish effective, proportionate and deterrent sanctions for cases of infringement of EU legal interests. Therefore, within a time limit,“Federal law on the responsibility of corporation for criminal offenses (Bundesgesetzüber die Verantwortlichkeit von Verbänden für Straftaten)”was formulated to sanction groups with criminal responsibility.“Federal law on the responsibility of corporation for criminal offenses”made the corporation aware of the importance of compliance with laws and regulations, and achieved outstanding results in crime prevention. Therefore, Taiwan can use this as a reference to reconsider and improve the current punishment regulations for corporations in order to respond to modern corporate crimes.