英國法上董事違反受託義務之刑事責任

第一項 概說

普通法上最早出現的財產犯罪，是被認為破壞「國王的寧靜秩序」，使用 暴力行為而應以刑罰處罰的搶奪罪。同時，如果行為人違背被害人即財物所有 人（下同「被害人」）意思取走其財產，可能被被害人當場發現，造成彼此的 暴力衝突及人身傷亡，因此中古時期的英國法院以普通法的方式建立偷盜罪

（Larceny）的概念，最初目的在於避免並不是直接以保護財產所有權為目的，

不法取得才是偷盜罪的核心內容。¹⁷⁶

以此為出發點，在侵占他人所交付之財物的情形，由於行為人取得財產支 持有已經得到被害人的同意，發生暴力衝突和人身傷亡的可能性並不存在，並 不符合傳統偷盜罪的定義，因此法院為符合工業社會及商業市場複雜交易制度 下的財產歸屬安全，發展出法律上持有的概念，將被害人（即所有人）所交付 與行為人之財產，仍為由被害人具有法律上的持有，所以行為人對該財產的持 有僅為事實上持有，而將該財物據為己有的行為，仍是違背被害人意思取走財 產，仍然成立侵占偷盜罪（Larceny by Conversion）。¹⁷⁷另一方面，行為人對於 他人財產事實上的持有，若是基於行為人使用詐術使被害人陷於錯誤而進行具 有瑕疵的交付，該事實上持有被認為具有瑕疵而無效，被害人對於該財產仍然 具有法律上的持有，因此行為人進一步處分該財產的行為將會構成詐騙偷盜罪

（Larceny by Trick）。¹⁷⁸

但是偷盜罪的不法取得要件，以財產由為被害人持有中者為限，所以無法 處理由第三人將屬於被害人之財產交付與行為人的情形，也無法處理信託人將 財產所有權移轉給行為人的情形。如果放任受託人將信託財產挪作己用而不加 以規範，為了因應社會需求新興的信託制度形同瓦解。因此18 世紀時，為了填 補偷盜罪的處罰漏洞，專門用以處罰行為人侵占公務或挪用公款的侵占罪



176 魏仰宏，前揭註 173，頁 132-133。

177 魏仰宏，前揭註 173，頁 145-148。

178 魏仰宏，前揭註 173，頁 148-149。

其不法取得財物的行為，亦即被侵占的財物，在法律上已經處於行為人持有中，

且此依取得持有通常必須基於一定之信託關係，因此行為的侵占行為也帶有違 背被任務的性質。¹⁷⁹

另一方面，詐騙偷盜罪本質上仍是偷盜罪，以不法取得他人財產為核心概 念，因此只能處理被害人僅移轉財產之事實上持有而仍然具有法律上持有的情 形，無法涵蓋被害人連同財產之所有權和持有一併移轉給行為人的情形。因此 18 世紀英國國會制定出詐騙罪（Obtain Property by False Pretenses），處罰利用 傳述虛偽事實而騙取被害人財產之所有權和持有的情形。¹⁸⁰

1968 年竊盜法（Theft Act 1968）將竊盜行為定義為意圖永久剝奪他人所有 權而不誠實地挪用屬於他人的財產，¹⁸¹包括並非出於不法取得但挪用財產或處 分財產的行為，¹⁸²也包括並非出於不法取得但財產移轉使所有權具有瑕疵的行 為，¹⁸³將普通法上的一般偷盜罪、侵占偷盜罪、詐騙偷盜罪、侵占罪，整合為 竊盜法第 7 條竊盜罪。¹⁸⁴在董事違反受託義務的情形，例如，董事為圖自己利



179 魏仰宏，前揭註 173，頁 150-153。

180 魏仰宏，前揭註 173，頁 158-161。

181 Theft Act 1968 section 1 subsection (1) provides:

A person is guilty of theft if he dishonestly appropriates property belonging to another with the intention of permanently depriving the other of it; and “thief” and “steal” shall be construed accordingly.

182 Theft Act 1968 section 3 subsection (1) provides:

Any assumption by a person of the rights of an owner amounts to an appropriation, and this includes, where he has come by the property (innocently or not) without stealing it, any later assumption of a right to it by keeping or dealing with it as owner.

183 Theft Act 1968 section 3 subsection (2) provides:

Where property or a right or interest in property is or purports to be transferred for value to a person acting in good faith, no later assumption by him of rights which he believed himself to be acquiring shall, by reason of any defect in the transferor’s title, amount to theft of the property.

184 Theft Act 1968 section 7. The theft statute provides:

A person guilty of theft shall on conviction on indictment be liable to imprisonment for a term not exceeding.

益，將公司所交付的財物據為己有的行為，可能成立偷盜竊盜罪，而將公司基 於信託關係移轉所有權的財物據為己有的行為，則可能成立侵占竊盜罪。

而詐騙罪，則被規定於 1968 年竊盜法的第 15 至 20 條，包括第 15 條詐騙 取財罪（Obtaining Property by Deception）、¹⁸⁵第16 條詐騙得利罪 （Obtaining Pecuniary Advantage by Deception）、¹⁸⁶第17 條不實帳目罪（False Accounting）、



185 Theft Act 1968 section 15. The obtain property by deception statute provides:

(1) A person who by any deception dishonestly obtains property belonging to another, with the intention of permanently depriving the other of it, shall on conviction on indictment be liable to imprisonment for a term not exceeding ten years.

(2) For purposes of this section a person is to be treated as obtaining property if he obtains ownership, possession or control of it, and " obtain " includes obtaining for another or enabling another to obtain or to retain.

(3) Section 6 above shall apply for purposes of this section, with the necessary adaptation of the reference to appropriating, as it applies for purposes of section 1.

(4) For purposes of this section " deception" means any deception (whether deliberate or reckless) by words or conduct as to fact or as to law, including a deception as to the present intentions of the person using the deception or any other person.

第15 條詐騙取財罪被 2006 年詐欺法廢止。

186 Theft Act 1968 section 16. The obtaining pecuniary advantage by deception statute provides:

(1) A person who by any deception dishonestly obtains for himself or another any pecuniary advantage shall on conviction on indictment be liable to imprisonment for a term not exceeding five years.

(2) The cases in which a pecuniary advantage within the meaning of this section is to be regarded as obtained for a person are cases where—

(a) any debt or charge for which he makes himself liable or is or may become liable (including one not legally enforceable) is reduced or in whole or in part evaded or deferred; or

(b) he is allowed to borrow by way of overdraft, or to take out any policy of insurance or annuity contract, or obtains an improvement of the terms on which he is allowed to do so ; or

(c) he is given the opportunity to earn remuneration or greater remuneration in an office or employment, or to win money by betting.

(3) For purposes of this section " deception " has the same meaning as in section 15 of this Act.

第16 條詐騙得利罪被 2006 年詐欺法廢止。

條隱匿文件罪（Suppression, etc. of Documents）等。¹⁸⁹1978 年竊盜法將其中第 16 條詐騙得利罪第 2 項(a)所規定，行為人使他人相信自己有能力清償債務或費



187 Theft Act 1968 section 17. The false accounting statute provides:

(1) Where a person dishonestly, with a view to gain for himself or another or with intent to cause loss to another,—

(a) destroys, defaces, conceals or falsifies any account or any record or document made or required for any accounting purpose; or

(b) in furnishing information for any purpose produces or makes use of any account, or any such record or document as aforesaid, which to his knowledge is or may be misleading, false or deceptive in a material particular;

he shall, on conviction on indictment, be liable to imprisonment for a term not exceeding seven years.

(2) For purposes of this section a person who makes or concurs in making in an account or other document an entry which is or may be misleading, false or deceptive in a material particular, or who omits or concurs in omitting a material particular from an account or other document, is to be treated as falsifying the account or document.

188 Theft Act 1968 section 19. The false statements by company directors, etc. statute provides:

(1) Where an officer of a body corporate or unincorporated association (or person purporting to act as such), with intent to deceive members or creditors of the body corporate or association about its affairs, publishes or concurs in publishing a written statement or account which to his knowledge is or may be misleading, false or deceptive in a material particular, he shall on conviction on indictment be liable to imprisonment for a term not exceeding seven years.

(2) For purposes of this section a person who has entered into a security for the benefit of a body corporate or association is to be treated as a creditor of it.

(3) Where the affairs of a body corporate or association are managed by its members, this section shall apply to any statement which a member publishes or concurs in publishing in connection with his functions of management as if he were an officer of the body corporate or association.

189 Theft Act 1968 section 20. The suppression, etc. of documents statute provides:

(1) A person who dishonestly, with a view to gain for himself or another or with intent to cause loss to another, destroys, defaces or conceals any valuable security, any will or other testamentary document or any original document of or belonging to, or filed or deposited in, any court of justice or any government department shall on conviction on indictment be liable to imprisonment for a term not exceeding seven years.

(2) A person who dishonestly, with a view to gain for himself or another or with intent to cause loss to another, by any deception procures the execution of a valuable security shall on conviction on indictment be liable to imprisonment for a term not exceeding seven years;

and this subsection shall apply in relation to the making, acceptance, indorsement, alteration, cancellation or destruction in whole or in part of a valuable security, and in relation to the signing or sealing of any paper or other material in order that it may be made or converted into, or used or dealt with as, a valuable security, as if that were the execution of a valuable security.

(3) For purposes of this section " deception" has the same meaning as in section 15 of this Act, and " valuable security" means any document creating, transferring, surrendering or releasing any right to, in or over property, or authorising the payment of money or delivery of any property, or evidencing the creation, transfer, surrender or release of any such right, or the payment of money or delivery of any property, or the satisfaction of any obligation.

用 但 卻 遲 延 或 迴 避 部 分 或 全 部 清 償 的 詐 騙 得 利 罪 ， 以 詐 欺 獲 取 服 務 罪

（Obtaining Services by Deception）¹⁹⁰取而代之。¹⁹¹

2007 年 1 月 15 日施行的 2006 年詐欺法（Fraud Act 2006），廢除 1968 年 竊盜法下的各種詐欺罪名，而將之統一整合為的詐欺法下詐欺罪的不實陳述詐 欺（fraud by false representation）、未公開資訊詐欺（fraud by failing to disclose information）、濫用身分詐欺（fraud by abuse of position）等三種行為態樣以及 不誠實獲取服務罪（Obtaining Services Dishonestly）， 擺脫過去竊盜法中各種 不必要地繁瑣與複雜的詐欺罪規定。¹⁹²其中，未公開資訊詐欺行為，涉及董事 違反忠實義務或善意義務，而濫用身分詐欺行為，則涵蓋董事依其職位違反所 有受託義務的情形。



190 Theft Act 1978 section 1. The obtaining services by deception statute provides:

(1) A person who by any deception dishonestly obtains services from another shall be guilty of an offence.

(2) It is an obtaining of services where the other is induced to confer a benefit by doing some act, or causing or permitting some act to be done, on the understanding that the benefit has been or will be paid for.

(3) Without prejudice to the generality of subsection (2) above, it is an obtaining of services where the other is induced to make a loan, or to cause or permit a loan to be made, on the understanding that any payment (whether by way of interest or otherwise) will be or has been made in respect of the loan.

191 DAVID ORMEODQC (HON) ET AL., CRIMINAL PRACTICE 457 (2015).

192 See SIMESTER, supra note 148, at 546.

第二項 詐欺罪

第一款 詐欺罪之規定與共同要件

2006 年詐欺法第 1 條規定，詐欺罪的基本定義如下：

(1) 違反本條第 2 項之各條文規定時，成立詐欺罪。

(2) 第 1 項所謂的條文係指－

(a)

第2 條不實陳述詐欺，

(b)

第3 條未公開資訊詐欺，以及

(c)

第4 條濫用身分詐欺。

(3) 成立詐欺罪－

(a)

循簡易程序者，¹⁹³處 12 月以下有期徒刑，科或併科法定最高額以 下罰金；

(b)

循公訴程序者，處10 年以下有期徒刑，科或併科罰金。

(4) 第 3 項(a)適用於北愛爾蘭時，刑度由 12 月改為 6 月以下有期徒刑。¹⁹⁴

與 1968、1978、1996 年竊盜法罪大之不同在於：第一，2006 年詐欺法下 的詐欺罪明文規定以三種行為態樣作為本罪行為的內涵，而不以「詐騙」行為

（deception ） 為 其 客 觀 要 件 ； 第 二 ， 2006 年 詐 欺 法 下 的 詐 欺 罪 是 行 為 犯



193 英國刑事訴訟上的簡易程序，係指由治安法官（magistrate），或不經陪審團審判而直接由 法官對刑事被告人作出有罪裁判的輕微犯罪。

詳見元照英美法詞典，http://lawyer.get.com.tw/Dic/DictionaryDetail.aspx?iDT=78603 （最後瀏覽 日：07/20/2015）

194 Fraud Act 2006 seciton 1. The fraud statute provides:

(1) A person is guilty of fraud if he is in breach of any of the sections listed in subsection (2) (which provide for different ways of committing the offence).

(2) The sections are—

(a) section 2 (fraud by false representation),

(b) section 3 (fraud by failing to disclose information), and (c) section 4 (fraud by abuse of position).

(3) A person who is guilty of fraud is liable—

(a) on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum (or to both);

(b) on conviction on indictment, to imprisonment for a term not exceeding 10 years or to a fine (or to both).

(4) Subsection (3)(a) applies in relation to Northern Ireland as if the reference to 12 months were a reference to 6 months.

（conduct crime），無論行為人是否獲取利益、被害人是否受有損害，只要行 為人有意圖導致結果發生的行為即可能成立詐欺罪。¹⁹⁵

壹、客觀要件

壹、客觀要件

在文檔中 公司董事違反受託義務的刑事責任──以背信罪和特別背信罪為中心 (頁 65-84)