第四章 財產來源不明罪研析對策
第三節 財產來源不明罪之替代方案
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再次重申，沒收為獨立具刑罰及保安處分以外之法律效果，誠如上述所稱，
沒收的前提無傭依附在任何判決有罪之下，另對於涉案不法之公務員，檢察官 的證明義務基於控訴原則及起訴法定原則171，必須負有舉證責任，簡之，檢察 官仍須就公務員本人及其配偶、未成年子女自公務員涉嫌犯罪時及其後三年 內，有財產增加與收入顯不相當之情形，但無須達到毫無合理懷疑之程度，經 檢察官形式認定財產實際受益人為公務員本人為己足，這部分的舉證責任轉換 功能不變，只是免除被告說明義務刑事上罰則，改採宣告沒收不明財產，有學 說認為沒收如準不當得利的衡平措施，僅單就不法所得予以沒收，而非論公務 員的犯罪行為。職此，修正後之沒收不明財產亦以「說明義務的違法行為」作 為宣告前提，無關乎公務員涉犯所定犯罪主體是否該當172。
綜上所述，財產來源不明罪確實存有立法處罰之必要，但基於貪污具有隱 密性，又實務個案被發現時已距犯罪時日甚久，且多數證據已被湮滅，抑或不 法所得多被隱密，司法單位查證上較為困難。因此，為避免涉案公務員脫法或 巧鑽法令漏洞，導致犯罪行為人仍舊坐享反罪所得，實有其必要把本罪廢除刑 罰入罪化之規定，改參採刑法沒收篇章之相關規定，對犯罪行為課予沒收處罰，
以符刑事法制規範與司法訴追之效。
第三節 財產來源不明罪之替代方案
經過前三節的討論，本文以為我國因反貪政策之需，立法增訂財產來源不 明罪或許有其必要性，惟從學理研究成果看來，似乎對於本罪的立法正當性存 有相當疑慮或檢討空間，縱然法院於實務個案判決書中，曾嘗試由立法意旨脈 絡擴大解釋適法可能，亦無法將本罪與我國刑事基本原理原則之衝突屏除在 外，於此立法入罪化的模式下，本文以為可進一步審視有無他法解決之途徑，
171 參林鈺雄，刑事訴訟法上冊，元照，8 版，2017 年 9 月，頁 514-517。
172 參王皇玉，刑法總則，新學林，3 版，2017 年 9 月，頁 648-652。
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是以，討論立法者的起心動念就顯格外重要，時間回溯至不明財產罪於 2009 年4 月 3 日立法院三讀通過的時點，當時本罪的規定構成要件內容：「有犯第 四條至前條之被告，檢察官於偵查中，發現公務員本人及其配偶、未成年子女 自涉嫌犯罪時及其後三年內任一年間所增加之財產總額超過其最近一年度合併 申報之綜合所得總額時，得命本人就來源可疑之財產提出說明，無正當理由未 為說明、無法提出合理說明或說明不實者，處三年以下有期徒刑、拘役或科或 併科不明來源財產額度以下之罰金。」其中，針對所謂「財產增加與收入顯不 相當」的標準提出比較基準，但該標準必須附麗於「最近一年度合併申報之綜 合所得總額」為前提，始有課予偵查中之公務員負有說明義務。
基於，前述立法意旨與精神，先暫且不討論本罪適法與否，既然舊法曾明 定「財產增加與收入」的判斷準據，那關鍵的其中一項重要條件則在於「公職 人員財產申報制度」的規範目的與項目內容。另外，亦可從國際立法相關規範 中加以觀察，聯合國反貪腐公約與美國法制的核心內涵，探究財產來源不明與 公職人員財產申報制度下的反貪體系架構的範疇，茲說明如次：
第一項 我國公職人員財產申報沿革概述
公職人員財產申報法於1993 年 7 月 2 日經總統公布施行，這項財產申報制 度堪稱是我國「陽光法案」首部曲，立法之初總條文數計17 條，期間歷經數次 增修，目前條文總數達20 條，申報法第 1 條揭櫫立法宗旨：「為端正政風，確 立公職人員清廉之作為，特制定本法。」，肇因係為確保公務員樹立廉能風氣，
採取立法強制公務員揭露本人或近親的財產來源，以減少重大貪污事件一再上 演，當然單一法制規範仍不足因應手段多元的貪污方式，仍須搭配其他陽光法 案，抑或貪污治罪條例等法制規範，期能達到反貪腐之成效，付諸法制強迫公 務員揭露財產多寡，猶如將其個人隱私攤在陽光下，如防腐劑一般遏止貪污情 事孳生與蔓延，考量基礎當以國家利益為首要，雖從公務員與國家間存有特別
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權利義務關係演變至特別法律關係，但公務員其某種程度上，仍應忍受自身人 權保障受到一定程度的侵害或限縮，這是必要之惡的法制結果，惟尚須受憲法 保障基本人權及比例原則之拘束或檢驗。再者，臺灣歷經數次重大社會變遷，
參酌歐美先進國家推展公開透明的政策方向，近年來，我國亦積極大步邁前，
大力推動政府各項公開資訊內容，目的在於開放全民參與政策決策、監督行政 或檢舉不法等面向，這是民主道路演化的過程中，不可或缺的一環，概略性的 觀念統稱「開放政府」(open government)173，至於這類的資訊限制公開揭露的 程度，以及民眾參與能否主動請求權等實質內涵，囿於研究篇幅與主題，故不 詳述說明。
是以，反貪制度是否健全完善，除攸關民眾對政府公務信賴程度外，更影 響公共政策品質的良窳，公務員職掌的公權力是國家所賦予，公務員廉能與否 事關重大，結合陽光法案的立法概念，即有「公職人員財產申報法」、「公職 人員利益衝突迴避法」、「政治獻金法」與「遊說法」四部法令所組成，擘劃 出我國清廉政治的新藍圖，公職人員財產申報制度即在此背景下立法，成為我 國陽光法案首部反貪污序曲。
第二項 我國違反財產申報制度之介紹
為端正及預防貪腐情勢惡化，立法者衡酌行政需要與政府效能，著手立法 制定一套財產申報制度，公職人員財產申報法第2 條規定，規範對象為公務人 員屬申報主體，但申報主體並不涵蓋全體公務人員，僅針對高階機關首長或具 特殊職務之人員，課予誠實申報財產之義務。而財產申報於立法之初，曾遭高 度質疑是否逾越憲法保障基本權利的界線，學說關於傳統行政法相關之研究結
173 參邱怡如，我國公職人員財產申報制度之研究—兼論「財產來源不明罪」，國立中正
大學法律學研究所碩士論文，2014 年 1 月，頁 12。
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177 參考原文如下：“Which challenges and issues are you facing in (fully) adopting/imple- menting the provision under review? (Check all the answers that apply and provide an explanation in the "Comments" field) (MYSYS) Specificities in our legal system
Implementing Article 20, Illicit Enrichment, would require a defendant to bear the burden of establishing to legitimate source of the income in question. Due to the fact that the Constitution of the United States contains a presumption of innocence for the accused, we are unable to criminalize illicit enrichment. The United States intends to assist and cooperate with other States Parties to the extent permitted by domestic law. The United States recognizes the importance of combating improper financial gains by public officials, and has criminal statutes to punish such conduct. These statutes obligate senior-level officials in the federal government to file truthful financial disclosure statements,
subject to criminal penalties. They also permit prosecution of federal public officials who evade taxes on wealth that is acquired illicitly. Moreover, evidence of unexplained wealth can, and often is, introduced at trial as circumstantial evidence supporting other charges of public corruption. The offense of illict enrichment as set for in Article 20,however, places the burden of proof on the defendant, which is inconsistent with the United States Constitution and fundamental principles of the United States legal system. Therefore, the United States understands that it is not obligated to establish a new criminal offense of illicit enrichment under Article 20 of the Convention.“；See U.S.
Department of Justice 網站下載，https://www.justice.gov/sites/default/files/criminal-fraud/legacy- /2012/12/05/USA-UNCAC-Self-Assessment.pdf，頁 46，最後瀏覽日：2019 年 6 月 1 日。
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經數次調整與修法，直到1976 年美國爆發水門事件(Watergate Scandal)後，時 任美國總統卡特於1978 年 10 月 26 日簽署「1978 年政府官員行為道德法」(Ethics in Government Act of 1978,EIGA)，從此建構出以行為道德法作為法律依據，至 於該法適用範圍囊括聯邦政府、州政府及地方政府等，均可見相關道德規定立(a) Within thirty days of assuming the position of an officer or employee described in subsection (f), an individual shall file a report containing the information described in section 102(b) unless the individual has left another position described in subsection (f) within thirty days prior to assuming such new position or has already filed a report under this title with respect to nomination for the new position or as a candidate for the position.
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(b)(1) Within five days of the transmittal by the President to the Senate of the nomination of an individual (other than an individual nominated for appointment to a position as a Foreign Service Officer or a grade or rank in the uniformed services for which the pay grade prescribed by section 201 of title 37, United States Code, is O–6 or below) to a position, appointment to which requires the advice and consent of the Senate, such individual shall file a report containing the information described in section 102(b). Such individual shall, not later than the date of the first hearing to consider the nomination of such individual, make current the report filed pursuant to this paragraph by filing the information required by section 102(a)(1)(A) with respect to income and honoraria received as of the date which occurs five days before the date of such hearing. Nothing in this Act shall prevent any Congressional committee from requesting, as a condition of confirmation, any additional financial information from any Presidential nominee whose nomination has been referred to that committee.
(2) An individual whom the President or the President-elect has publicly announced he intends to nominate to a position may file the report required by paragraph (1) at any time after that public announcement, but not later than is required under the first sentence of such paragraph.
(c) Within thirty days of becoming a candidate as defined in section 301 of the Federal Campaign Act of 1971, in a calendar year for nomination or election to the office of President, Vice President, or Member of Congress, or on or before May 15 of that calendar year, whichever is later, but in no event later than 30 days before the election, and on or before May 15 of each successive year an individual continues to be a candidate, an individual other than an incumbent President, Vice President, or Member of Congress shall file a report containing the information described in section 102(b). Notwithstanding the preceding sentence, in any calendar year in which an individual continues to be a candidate for any office but all elections for such office relating to such candidacy were held in prior calendar years, such individual need not file a report unless he becomes a candidate for another vacancy in that office or another office during that year.
(d) Any individual who is an officer or employee described in subsection (f) during any calendar year and performs the duties of his position or office for a period in excess of sixty days in that calendar year shall file on or before May 15 of the succeeding year a report containing the information described in section 102(a).
(e) Any individual who occupies a position described in subsection (f) shall, on or before the thirtieth day after termination of employment in such position, file a report containing the information described in section 102(a) covering the preceding calendar year if the report required by subsection (d) has not been filed and covering the portion of the calendar year in which such termination occurs up to the date the individual left such office or position, unless such individual has accepted employment in another position described in subsection (f).
(f) The officers and employees referred to in subsections (a), (d), and (e) are- (1) the President;
(2) the Vice President;
(3) each officer or employee in the executive branch, including a special Government employee as defined in section 202 of title 18, United States Code, who occupies a position classified above GS–15 of the General Schedule or, in the case of positions not under the General Schedule, for which the rate of basic pay is equal to or greater than 120 percent of the minimum rate of basic pay payable for GS–15 of the General Schedule; each member of a uniformed service whose pay grade is at or in
(3) each officer or employee in the executive branch, including a special Government employee as defined in section 202 of title 18, United States Code, who occupies a position classified above GS–15 of the General Schedule or, in the case of positions not under the General Schedule, for which the rate of basic pay is equal to or greater than 120 percent of the minimum rate of basic pay payable for GS–15 of the General Schedule; each member of a uniformed service whose pay grade is at or in