On Confiscation of Illegal Proceeds

• Main Authors: Yen-Hsiang Huang, 黃彥翔
• Other Authors: Yu-Hsiung Lin
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/y6wufy

碩士 === 國立臺灣大學 === 法律學研究所 === 105 === Illegal proceeds are remarkable incentive of crimes; hence the deprivation of illegal proceeds assumes the pivotal role of preventing crimes and restoring the legitimate order of property. Nevertheless, as the legal scheme of depriving illegal proceeds did not receive adequate attention in Taiwan, criminals were able to keep and enjoy their illegitimate profits. To solve this problem, the amendment of the Criminal Code of Taiwan in 2015 established the “confiscation of the proceeds of crime” as the critical scheme for depriving illegal proceeds. This amendment is the most significant change of the confiscation law in the past century, which recognized the confiscation of illegal proceeds as a criminal law measure sui generis rather than an accessory punishment, greatly extended the subjective and objective scopes of confiscation, and introduced crucial supplementary clauses. This thesis comprehensively studied the Verfall of German Strafgesetzbuch and the confiscatory clauses in international conventions, for these legal schemes are the blueprints of the amendment, in order to lay a foundation for the interpretation and application of the new law. In sum, this thesis finds the new confiscation law, which applies to all kinds of criminal acts and is not Schuld-based, has successfully closed the long-lasting loopholes in deprivation scheme of criminal law, and has provided the much-needed legal basis for an effective mutual legal assistance between Taiwan and other States; therefore, it is worthy of support in general. Meanwhile, this thesis also proposes a few amendments to the new confiscation law, with a view to enhance the confiscatory scheme in Taiwan.