| 摘要: | 邇來環境汙染及食品安全等公安事件頻傳，各界對業者等獲取不法利得的呼聲甚囂塵上，行政罰法雖設有「追繳不法利益」之規定，明文不受罰鍰最高額度之限制，藉以達成有效裁罰之目的。然「不法利益」如何認定？學界及行政法院判決迭有爭議，有待進一步加以釐清。本研究以文獻分析法試圖從行政罰理論、行政執行法及行政實務等視角分析有關行政罰上不法利得的理論及實務，首先探討行政罰上不法利得的背景及定位；其次論述在行政罰法實務運作及爭議；第三部分評論臺灣高等法院高雄分院103年度矚上訴字第3號判決，提出法制等建議。最後，則分析現行法制，並提出修法建議，期能增益行政罰法機制，落實政府施政效能及司法威信，兼顧當事人權益及社會公義。
In the recent years, the environment pollution and food safety events harm public interests, many people urge to punish the behavior industry about the illegal profits. Even the Administrative Punishment Law article 18 and 20 show the illegal profits mechanism, that there is no limitation of maximum penalty amount, so as to achieve effective purpose and avoid penalty amount too low. However, how to define "illegal profits"? The definitions of academic and administration are different and full of controversial meanings, need to discuss and clarify. Besides, there is some space need to improve within practical operation. This study uses multiple perspectives of the administrative punishment theory, administrative law and administrative practice to analyze the illegal profits theory and practice. First, we introduce the illegal profits mechanism background and position. Secondly, we discuss the operation of the administrative punishment law and practical disputes. Next, this paper reviews the Taiwan High Court Kaohsiung Branch verdict, and provides legal opinions, look forward a better future and avoid controversy. Finally, the study analyzes the existing administrative legal system, and to make specific comments to amend the administrative punishment law in the future, and improve this mechanism effectiveness. Also, we wish these opinions could benefit the implementation of government policies, the dignity of jurisdiction, people rights and the environmental justice. |
