證券交易法第171條第2項有關「犯罪所得」之研究－以台開案判決為例

Abstract

The criminal responsibility of financial seven laws has regulated those offenders of crime which the amount of ＂proceeds from crime＂ exceeds NTD $100 million would be imposed aggravated penalties, Section 1, Article 171 of Securities and Exchange Law is a illustration of which. Hence, the calculation of ＂proceeds from crime＂ goes to the heart of the elements of aggravating the mandatory sentencing. However, the existing law does not expressly stipulate the calculation of ＂proceeds from crime＂, take the legislative reason for Section 2, Article 171 of Securities and Exchange Law for instance, it was not written into the statutory, moreover, with different calculating timing and measures, it could produce different amount of ＂proceeds from crime＂, though the legislation reason does not provide a explicit standard of that. This article attempts to provide revisions by going through the Criminal Law and explanations of other relevant regulations and adopting the finding of Taiwan Development Corp scandal to be in conformity with the Principle of Crimes and Punishment Stipulated Law (or Principle of Crime and Punishment by Law).