Prevention regulations on major financial fraud-discussing on deprivation proceeds of crime

• Main Authors: LIN, Chao Hung, 林炤宏
• Other Authors: HUANG, Yuan Sheng
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/96512474965451891949

碩士 === 國立政治大學 === 法學院碩士在職專班 === 99 === Political and economic changes, incomplete of corporate governance, and imbalance of external supervision mechanism are all reasons for occurrence of major financial fraud. The losses and costs of major financial fraud, in general, are always enormous. Unfortunately, most people, instead of offenders, need to bear the huge losses. As a result, except the strategy of severe punishment, the idea and regulations on deprivation proceeds of crime were introduced to combat these problems in 2004. However, after a period of practicing, how about the application and practice of regulations on deprivation proceeds of crime is. Therefore, we are concerned about: are there any problems or difficulties resulting from criminal legal system and the practice of precedent itself? What we can learn from international conventions and other countries’ similar legal system? The thesis, first of all, attempts to figure out the feature of major financial fraud and the changes of financial regulations. Secondly, we try to explore the history of regulations on deprivation proceeds of crime, the definition and the calculation of proceeds of crime, and whether the regulations on deprivation proceeds of crime are essential for preventing and against major financial fraud or not. Meanwhile, in order to guarantee and protect the fundamental rights of people, we also hope to exam the regulations on deprivation proceeds of crime by the concepts of constitution. In additions, according to the case study, the thesis also longs for exploring what are the practical problems and dilemmas for current regulations on temporary seizure and final forfeiture procedures. At the same time, comparing with the international conventions and other countries’ similar legal system on laundering, search, freeze, seizure and confiscation of the proceeds from crime is also important and useful for this study. Finally, after concluding the relative problems and debates about this topic, of course, the paper hopes to propose a possible approach or legal amendment by integrating legal system modification, legal practice, and foreign legal system.