從商業判斷原則觀察銀行授信審查

Observation of Bank Credit Review from the Perspective of Business Judgment Rule

我國目前法規範中並無商業判斷原則的明文規定，學界間對於我國法體制是否採納商業判斷原則，運用之界線範圍為何，尚有不同看法。司法實務判決中，商業判斷原則雖在民事與刑事訴訟中常見被告頻繁引用，但我國實務對於是否採納則尚未形成定見，尤其是該原則是否可被適用於銀行授信業務上，則更是鮮見有學者或實務對此議題提出明確深入研究。本文以2017年至2020年間發生之潤寅案、慶富案、合庫案等銀行詐貸案例為核心，探討銀行經營者為追求銀行放款業務之高利潤與外部成長，進而容許高風險的徵授信放貸行為，並藉由此三案來探討商業判斷原則之內涵、運作及限制。
本文認為，商業判斷原則是否可適用於銀行授信業務之討論上，未來立法者應重新審視企業經營者注意義務之架構設計。在我國既有民事體系之委任關係及刑事法體系就詐欺、背信、偽造文書、違反銀行法、公司法、洗錢防制法及營業秘密法等犯罪行為防治的注意義務體系下，提出銀行於授信審核作業時，所應擔負善良管理人之注意義務的動態衡量標準，以及不同於傳統商業判斷原則，認定企業經營者責任全有或全無的思考，更為細緻化地去衡量銀行授信業務運作時之商業判斷，注意義務在重新架構下也能更順利的適用於未來授信放貸案件上。

It brings huge risks to the daily operations of banks. In particular, the review of the lending and credit business of traditional banks has brought considerable impact and challenges. Business Judgment Rule has not recognized in the current legal regulations in Taiwan, but it has been adapted in many judicial cases, both in civil and criminal cases. There are still different opinions among the academic circles on whether Business Judgment Rule is applied in the existing legal system, and what ate the scope of the application in Taiwan. In particular, whether this principle can be applied to bank credit business, the in-depth researches and studies are still rare on this topic.
This article focuses on the case of fraudulent loans in Taiwan from 2017 to 2020- The fraudulent loans cases of New Site Industries, Ching Fu shipbuilding and Taiwan Cooperative Bank. This research would discuss the pursuit of high profits and external growth of bank lending business, and then allows high-risk of collecting credit and lending. This article takes these three cases as the examples to explore the connotation, operation and limitation of Business Judgment Rule.