美國法上董事違反受託義務之刑事責任

統合為竊盜罪（Theft）或偷盜罪（Larceny）。²³⁴而聯邦刑法典中的侵占罪、

竊盜罪規定於第 641 至 670 條，多半與公職人員、銀行董事或主管有關，例如 聯邦刑法典第656 條銀行董事侵占罪。²³⁵

在詐欺罪的部分，在董事為圖自己利益而使用公司內部重大消息時，即可 構成第1348 條證券詐欺罪（Security Fraud）；²³⁶在董事為圖自己利益而詐騙銀



234 魏仰宏，前揭註 173，頁 172。

235 18 U.S.C. section 656 provides:

Whoever, being an officer, director, agent or employee of, or connected in any capacity with any Federal Reserve bank, member bank, depository institution holding company, national bank, insured bank, branch or agency of a foreign bank, or organization operating under section 25 or section 25(a) of the Federal Reserve Act, or a receiver of a national bank, insured bank, branch, agency, or organization or any agent or employee of the receiver, or a Federal Reserve Agent, or an agent or employee of a Federal Reserve Agent or of the Board of Governors of the Federal Reserve System, embezzles, abstracts, purloins or willfully misapplies any of the moneys, funds or credits of such bank, branch, agency, or organization or holding company or any moneys, funds, assets or securities intrusted to the custody or care of such bank, branch, agency, or organization, or holding company or to the custody or care of any such agent, officer, director, employee or receiver, shall be fined not more than $1,000,000 or imprisoned not more than 30 years, or both; but if the amount embezzled, abstracted, purloined or misapplied does not exceed

$1,000, he shall be fined under this title or imprisoned not more than one year, or both.

236 18 U.S.C. section 1348. The security fraud statute provides:

Whoever knowingly executes, or attempts to execute, a scheme or artifice—

(1) to defraud any person in connection with any commodity for future delivery, or any option on a commodity for future delivery, or any security of an issuer with a class of securities registered under section 12 of the Securities Exchange Act of 1934 (15 U.S.C. 78l) or that is required to file reports under section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78o (d)); or

(2) to obtain, by means of false or fraudulent pretenses, representations, or promises, any money or property in connection with the purchase or sale of any commodity for future delivery, or any option on a commodity for future delivery, or any security of an issuer with a class of securities registered under section 12 of the Securities Exchange Act of 1934 (15 U.S.C.

行的財物時，即構成第 1344 條銀行詐欺罪（Bank Fraud）；²³⁷在董事為圖自己 利益而意圖詐欺公司及其股東之金錢或財產時，即可構成郵件詐欺罪或電信詐 欺罪（下合稱「郵電詐欺罪」）；而如果受託義務人意圖詐欺的客體是公司受 誠信服務的無形權利（intangible right of honest services），則會以誠信服務郵電 詐欺罪（Honest Service Mail/ Wire Fraud），追訴董事違反受託義務行為的刑事 責任。換言之，美國法上所謂的誠信服務詐欺，並非獨立的詐欺罪，而是郵電

78l) or that is required to file reports under section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78o (d));

shall be fined under this title, or imprisoned not more than 25 years, or both.

不同於我國證券交易法上內線交易罪的設計，美國法上內線交易（insider trading）及未公開重 大資訊（failure to disclose material information）的行為，都包括在證券詐欺罪的範圍內，強調 該等行為在本質上都是詐欺行為的一種，認為公司內部人違反對公司及股東之受託義務（包括 忠實義務和保密義務），透過使用公司非公開的重大消息（material non-public information ）的 行為，詐欺專屬於委託人之消息使用權，獲取自己或其他私人之利益，違背內線交易的規定，

成立證券詐欺罪。See United States v. O’Hagan, 521 U.S. 642, 652 (1997); S.E.C. v. Blackwell, 291 F.Supp.2d 673, 687 (S.D. Ohio 2003).

237 18 U.S.C. section 1348. The security fraud statute provides:

Whoever knowingly executes, or attempts to execute, a scheme or artifice—

(1) to defraud any person in connection with any commodity for future delivery, or any option on a commodity for future delivery, or any security of an issuer with a class of securities registered under section 12 of the Securities Exchange Act of 1934 (15 U.S.C. 78l) or that is required to file reports under section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78o (d)); or

(2) to obtain, by means of false or fraudulent pretenses, representations, or promises, any money or property in connection with the purchase or sale of any commodity for future delivery, or any option on a commodity for future delivery, or any security of an issuer with a class of securities registered under section 12 of the Securities Exchange Act of 1934 (15 U.S.C.

78l) or that is required to file reports under section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78o (d));

shall be fined under this title, or imprisoned not more than 25 years, or both.

不同於我國銀行法上特別背信罪的設計，美國法上的銀行詐欺罪仍被視為詐欺罪的一環。實務 見解認為，受託義務的違反並非銀行詐欺罪不可或缺要件，但違反受託義務的行為即可作為認 定行為人構成銀行詐欺罪的基礎。詳言之，銀行詐欺罪的要件包括：一、涉及詐欺的計畫或手 段，或透過重大虛假陳述或，獲取款項、資金或信貸；二、自聯邦保險金融機構取得； 三、被 告具有故意。See United States v. De La Mata, 266 F.3d 1275 (11th Cir. 2001); United States v. Colton, 231 F.3d 890, 904 (4th Cir. 2000); United States v. Ely, 142 F.3d 1113, 1120-21 (9th Cir. 1998).

238 黃朝琮（2013），〈 美國案例法中詐欺市場理論之脈絡與發展－從 Basic 到 Agmen〉,《 證 券期貨月刊》，31 卷 5 期，頁 30。

或財物的情形。

第二項 郵電詐欺罪

美國國會於 1827 年制定郵電詐欺罪，其後又於 1909 年通過郵電詐欺罪修 正案，兩者皆規定「任何詐欺的計畫或手段，或為獲取金錢或財物，透過虛偽 或欺騙的藉口、表現或承諾…」，其規範目的在於維護美國郵政服務（United States Postal Service）的廉正。實務上， 郵電詐欺罪向來被用以起訴難以用其他 刑事實定法定罪的詐欺行為。²³⁹聯邦最高法院最早於 1896 年的 Durland v.

United States 案中，即表示所謂郵件詐欺罪，包括任何被設計以過去或現在的表 現，或未來的建議或承諾，作為詐欺相對人的事物。²⁴⁰ 1994 年時，國會修正本 罪的適用範圍，使郵件詐欺罪之適用擴大超出美國郵政服務，及於透過私人州 際商業運輸傳遞的郵件，例如 UPS、FedEx 等。²⁴¹郵件詐欺罪之實定法規定，

提供寬廣的聯邦司法管轄權，包括消費詐欺、股票詐欺、土地詐欺、銀行詐欺、

保險詐欺、商品詐欺，以及勒索、偽造、選舉詐欺、賄賂等情形。而隨著近幾 十年來科技的進步，郵件和電信詐欺罪自然地擴張包括其他通訊模式，例如電 話、數據機、網路。²⁴²

第一款 郵電詐欺罪之規定與要件

美國聯邦刑法典第1341條郵件詐欺罪規定：

任何人基於執行或企圖執行的目的，已經制定或意圖制定任何詐騙的計畫 或手段，或為獲取金錢或財物，而透過虛偽或欺騙的藉口、陳述或承諾，

或出售、處置、貸款、匯兌、變更、贈予、分配、提供或供應或促使非法 使用任何偽造或虛假的貨幣、義務、安全、物品或其他任何代表是或暗示 是，或持有偽造、虛假的物品，在任何提供郵政服務的郵局，或被授權託



239 Lori A. McMillan, Honest Service Update: Directors’ Liability Concerns after Skilling and Black, 18 TEX. WESLEYAN L. REV. 149, 150 (2011).

240 Durland v. United States, 161 U.S. 306, 313, 16 S.Ct. 508, 511, 40 L.Ed. 709 (1896).

241 See McMillan, supra note 239, at 152

242 Elizabeth Wagner Pittman, Mail and Wire Fraud, 47 AM. CRIM. L. REV. 797, 799 n.11-12 (2010).

管郵務的地方發送或傳遞，或透過私人或商業的州際運輸業者，發送或傳 遞存款、導致存款或從中收取之任何事宜；或故意導致透過郵件或此類運 輸，根據上述方式的傳遞或被指示傳遞給收件人之任何事宜，處20年以下 有期徒刑，科或併科罰金。如行為有關或涉及授權、運輸、傳輸、轉讓、

支出、支付總統宣布之重大災害或緊急情況（定義於Robert T. Stafford賑災 及緊急救助法第102條 (42 U.S.C. 5122)²⁴³）之利益，或影響金融機構者，

處30年以下有期徒刑，科或併科100萬元以下罰金。²⁴⁴ 第1343條電信詐欺罪則規定：

任何人基於執行或企圖執行的目的，已經制定或意圖制定任何詐騙的計畫



243 Robert T. Stafford Disaster Relief and Emergency Assistance Act 42 U.S.C. section 5122 provides:

As used in this chapter—

(1) Emergency. — “Emergency” means any occasion or instance for which, in the determination of the President, Federal assistance is needed to supplement State and local efforts and capabilities to save lives and to protect property and public health and safety, or to lessen or avert the threat of a catastrophe in any part of the United States.

(2) Major disaster. — “Major disaster” means any natural catastrophe (including any hurricane, tornado, storm, high water, wind driven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the United States, which in the determination of the President causes damage of sufficient severity and magnitude to warrant major disaster assistance under this chapter to supplement the efforts and available resources of States, local governments, and disaster relief organizations in alleviating the damage, loss, hardship, or suffering caused thereby.

244 18 U.S.C. section 1341. The mail fraud statute provides:

Whoever, having devised or intending to devise any scheme or artifice to defraud, or for obtaining money or property by means of false or fraudulent pretenses, representations, or promises, or to sell, dispose of, loan, exchange, alter, give away, distribute, supply, or furnish or procure for unlawful use any counterfeit or spurious coin, obligation, security, or other article, or anything represented to be or intimated or held out to be such counterfeit or spurious article, for the purpose of executing such scheme or artifice or attempting so to do, places in any post office or authorized depository for mail matter, any matter or thing whatever to be sent or delivered by the Postal Service, or deposits or causes to be deposited any matter or thing whatever to be sent or delivered by any private or commercial interstate carrier, or takes or receives therefrom, any such matter or thing, or knowingly causes to be delivered by mail or such carrier according to the direction thereon, or at the place at which it is directed to be delivered by the person to whom it is addressed, any such matter or thing, shall be fined under this title or imprisoned not more than 20 years, or both. If the violation occurs in relation to, or involving any benefit authorized, transported, transmitted, transferred, disbursed, or paid in connection with, a presidentially declared major disaster or emergency (as those terms are defined in section 102 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122)), or affects a financial institution, such person shall be fined not more than $1,000,000 or imprisoned not more than 30 years, or both.

或於州際或對外貿易透過電信、無線電或電視溝通的方式傳送或導致傳送，

任何文字、標誌、信號、圖片或聲音，用於執行此類計畫或計謀的目的，

處20年以下有期徒刑，科或併科罰金。如行為有關或涉及授權、運輸、傳 輸、轉讓、支出、支付總統宣布之重大災害或緊急情況（定義於Robert T.

Stafford 賑災及緊急救助法第102條 (42 U.S.C. 5122) ）之利益，或影響金融 機構者，處30年以下有期徒刑，科或併科100萬元以下罰金。²⁴⁵

自法條規定而言，郵件詐欺罪和電信詐欺罪有諸多相同之處：在目的上，

兩罪都規定「基於執行或企圖執行的目的」；在行為上，兩罪也都規定「已經 制定或意圖制定任何詐騙的計畫或手段，或為獲取金錢或財物，而透過虛偽或 欺騙的藉口、表現」；在刑責上，兩罪在「影響金融機構」的刑事責任都加重 為30年以下有期徒刑，科或併科100萬元以下罰金。而不同之處，則在於兩罪 所使用的詐欺手段：郵件詐欺罪是透過郵局或提供類似服務的運輸業者進行詐 欺，而電信詐欺罪則是透過電信、無線電或電視等溝通管道進行詐欺。事實上，

聯邦最高法院亦曾明確指出，郵件詐欺罪和電信詐欺罪在相關部分使用相同用 語，是以，兩者適用相同的邏輯分析和案例法。²⁴⁶基於美國法特殊的法律系統，

除實定法（statute law）外，案例法（case law）亦形成實質意義的法律，本文 擬以實定法和案例法為據，就兩罪相同之要件，析述如下：



245 18 U.S.C. section 1343. The wire fraud statute provides:

Whoever, having devised or intending to devise any scheme or artifice to defraud, or for obtaining money or property by means of false or fraudulent pretenses, representations, or promises, transmits or causes to be transmitted by means of wire, radio, or television communication in interstate or foreign commerce, any writings, signs, signals, pictures, or sounds for the purpose of executing such scheme or artifice, shall be fined under this title or imprisoned not more than 20 years, or both. If the violation occurs in relation to, or involving any benefit authorized, transported, transmitted, transferred, disbursed, or paid in connection with, a presidentially declared major disaster or emergency (as those terms are defined in section 102 of the Robert T.

Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122)), or affects a financial institution, such person shall be fined not more than $1,000,000 or imprisoned not more than 30 years, or both.

246 United States v. Mills, 199 F.3d 184, 188 (5th Cir. 1999).

壹、客觀要件

一、利用郵件或電信進行詐欺計畫或手段

一、利用郵件或電信進行詐欺計畫或手段