tag:blogger.com,1999:blog-902052099812569732024-03-13T11:04:14.149-07:00臺中高等行政法院-法律生活小故事歡迎來到臺中高等行政法院法律生活小故事部落格!
「法律生活、生活法律;故事人生、人生故事」-
期待由生活中大小事,讓您更了解各項法律規定,以保障您的重要權利!臺中高等行政法院http://www.blogger.com/profile/11157635720763291534noreply@blogger.comBlogger339125tag:blogger.com,1999:blog-90205209981256973.post-61859199658010379722023-06-09T11:00:00.007-07:002023-06-09T11:00:00.139-07:00【我沒做壞事!我家雜貨店擺幾台遊戲機算犯罪嗎?】(394)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh7Ahh1Pky6LveTS9oWbKrlriLV5naLqTSrj7AcDOc4V9hsAZNmZn6_iTNbMf1RPBK7H9aa2E-m9l3i8R0PaQ_n--pF5EmFnIeLOY3LSavfS2aWWpjvZ8oBk8px9XArfeaOaojME3BWg2b3s1ZvKlLtrilDzfQr5JSKB0FBbmzASAK5Ee206AX9eQJK/s3945/394-crop.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3882" data-original-width="3945" height="394" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh7Ahh1Pky6LveTS9oWbKrlriLV5naLqTSrj7AcDOc4V9hsAZNmZn6_iTNbMf1RPBK7H9aa2E-m9l3i8R0PaQ_n--pF5EmFnIeLOY3LSavfS2aWWpjvZ8oBk8px9XArfeaOaojME3BWg2b3s1ZvKlLtrilDzfQr5JSKB0FBbmzASAK5Ee206AX9eQJK/w400-h394/394-crop.jpg" width="400" /></a></div><p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿傑經營一家雜貨店,為了吸引買氣,店內擺了好幾台電子遊戲機以供客戶投幣娛樂使用。後來警察臨檢查獲,認為阿傑違反電子遊戲場業管理條例第<span lang="EN-US">15</span>條規定,犯同條例第<span lang="EN-US">22</span>條的罪嫌,將阿傑移送地檢署偵辦。阿傑頻頻喊冤,他沒做壞事,只是擺了幾台遊戲機子而已,有這麼嚴重嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿傑這下子事情大條了!<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">電子遊戲普遍為個人的一種休閒活動,電子遊戲場是現代人抒解壓力及娛樂的場所。由於電子遊戲場業的經營,涉及兒童、少年保護、公共安全及社區安寧等問題,為了健全電子遊戲場的秩序,使其除了具備抒壓及娛樂的目的,同時兼顧公共安全與社區安寧,避免成為犯罪的溫床,行政院在<span lang="EN-US">89</span>年制定公布電子遊戲場業管理條例,希望透過專法導正經營,並使電子遊戲場業的經營正常化與產業化。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">依據電子遊戲場業管理條例第<span lang="EN-US">5</span>條第<span lang="EN-US">1</span>項、第<span lang="EN-US">9</span>條第<span lang="EN-US">1</span>項、第<span lang="EN-US">11</span>條第<span lang="EN-US">1</span>項、第<span lang="EN-US">15</span>條及第<span lang="EN-US">22</span>條規定,電子遊戲場的營業分級,分為普通級及限制級,普通級是指僅設置益智類電子遊戲機,供兒童、少年及一般大眾遊藝者;而限制級是指設置鋼珠類、娛樂類或附設益智類電子遊戲機,僅供<span lang="EN-US">18</span>歲以上之人遊藝者。電子遊戲場業的營業場所要距離國民中、小學、高中、職校、醫院<span lang="EN-US">50</span>公尺以上。電子遊戲場業經依法辦妥公司或商業登記後,應檢附合法證明文件向直轄市、縣(市)主管機關申請核發電子遊戲場業營業級別證及辦理登記,才可以開始營業。沒有依規定領有電子遊戲場業營業級別證者,不可以經營電子遊戲場業。違反第<span lang="EN-US">15</span>條規定者,處行為人<span lang="EN-US">1</span>年以下有期徒刑、拘役或科或併科新臺幣<span lang="EN-US">50</span>萬元以上<span lang="EN-US">250</span>萬元以下罰金。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">關於電子遊戲場業管理條例第<span lang="EN-US">22</span>條以刑罰的手段來制裁違反第<span lang="EN-US">15</span>條的業者,也就是說「未依規定領有電子遊戲場業營業級別證」而經營電子遊戲場業的業者,最高可以處<span lang="EN-US">1</span>年以下有期徒刑,它的目的在於藉由重罰杜絕業者規避辦理營利事業登記所需的營業分級、營業機具、營業場所等項目的查驗,以事前防止諸如賭博等威脅社會安寧、公共安全與危害兒童及少年身心健全發展等情事,其保護的法益符合重要的憲法價值,這樣的目的具有正當性;又採用刑罰手段是為了避免兒童及少年身心發展受危害,造成個人、社會難以回復的損害,此手段具必要性;再者,可以個案情節為輕重不同的處罰,並不違反比例關係。該條規定業經<span lang="EN-US"><a href="https://cons.judicial.gov.tw/docdata.aspx?fid=100&id=310827"><span lang="EN-US"><span lang="EN-US">司法院釋字第646</span></span><span lang="EN-US"><span lang="EN-US">號解釋</span></span></a></span>認為符合憲法第<span lang="EN-US">23</span>條比例原則的意旨,而且與憲法第<span lang="EN-US">8</span>條、第<span lang="EN-US">15</span>條有關人身自由、生存工作及財產權的保障規定尚無牴觸。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本件阿傑在他經營的雜貨店內,放置數台電子遊戲機,提供給來店的客人投幣娛樂使用,已經屬於經營電子遊戲場的行為,但是阿傑並沒有申領電子遊戲場業營業級別證,違反電子遊戲場業管理條例第<span lang="EN-US">15</span>條規定,觸犯了同條例第<span lang="EN-US">22</span>條刑罰的規定無誤。阿傑應當要好好坦承犯錯,配合地檢署調查,以取得較低刑責的處罰!<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><span style="mso-spacerun: yes;"> </span>(110</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年<span lang="EN-US">6</span>月編寫<span lang="EN-US">)<b style="mso-bidi-font-weight: normal;"><o:p></o:p></b></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">電子遊戲場業管理條例<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">5</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">電子遊戲場業之營業分級如下:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">一、普通級:指僅設置益智類電子遊戲機,供兒童、少年及一般大眾遊藝者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">二、限制級:指設置鋼珠類、娛樂類或附設益智類電子遊戲機,僅供<span lang="EN-US">18</span>歲以上之人遊藝者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">9</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">電子遊戲場業之營業場所,應距離國民中、小學、高中、職校、醫院<span lang="EN-US">50</span>公尺以上。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">11</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">電子遊戲場業經依法辦妥公司或商業登記後,應填具申請書,並檢附其營業場所合於第<span lang="EN-US">8</span>條第<span lang="EN-US">1</span>款及第<span lang="EN-US">2</span>款規定之證明文件,向直轄市、縣(市)主管機關申請核發電子遊戲場業營業級別證及辦理下列事項之登記,始得營業:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">一、電子遊戲場業之名稱。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">二、營業級別。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">三、機具類別。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">四、電子遊戲場業為公司組織者,其代表人;為商業組織者,其負責人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">五、營業場所管理人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">六、營業場所之地址及面積。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">15</span>條<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">現行條文<span lang="EN-US">(98</span>年<span lang="EN-US">1</span>月<span lang="EN-US">21</span>日修訂<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">未依本條例規定領有電子遊戲場業營業級別證者,不得經營電子遊戲場業。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">歷史條文<span lang="EN-US">(89</span>年<span lang="EN-US">2</span>月<span lang="EN-US">3</span>日訂定<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">未依本條例規定辦理營利事業登記者,不得經營電子遊戲場業。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">22</span>條<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">違反第<span lang="EN-US">15</span>條規定者,處行為人<span lang="EN-US">1</span>年以下有期徒刑、拘役或科或併科新臺幣<span lang="EN-US">50</span>萬元以上<span lang="EN-US">250</span>萬元以下罰金。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">憲法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">8</span>條<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>項<span lang="EN-US">)</span>人民身體之自由應予保障。除現行犯之逮捕由法律另定外,非經司法或警察機關依法定程序,不得逮捕拘禁。非由法院依法定程序,不得審問處罰。非依法定程序之逮捕、拘禁、審問、處罰,得拒絕之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>項<span lang="EN-US">)</span>人民因犯罪嫌疑被逮捕拘禁時,其逮捕拘禁機關應將逮捕拘禁原因,以書面告知本人及其本人指定之親友,並至遲於<span lang="EN-US">24</span>小時內移送該管法院審問。本人或他人亦得聲請該管法院,於<span lang="EN-US">24</span>小時內向逮捕之機關提審。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">3</span>項<span lang="EN-US">)</span>法院對於前項聲請,不得拒絕,並不得先令逮捕拘禁之機關查覆。逮捕拘禁之機關,對於法院之提審,不得拒絕或遲延。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">4</span>項<span lang="EN-US">)</span>人民遭受任何機關非法逮捕拘禁時,其本人或他人得向法院聲請追究,法院不得拒絕,並應於<span lang="EN-US">24</span>小時內向逮捕拘禁之機關追究,依法處理。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">15</span>條<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">人民之生存權、工作權及財產權,應予保障。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">23</span>條<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">以上各條列舉之自由權利,除為防止妨礙他人自由、避免緊急危難、維持社會秩序,或增進公共利益所必要者外,不得以法律限制之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><a href="https://cons.judicial.gov.tw/docdata.aspx?fid=100&id=310827"><span lang="EN-US"><span lang="EN-US">司法院釋字第646</span></span><span lang="EN-US"><span lang="EN-US">號<span lang="EN-US">解<span lang="EN-US">釋<o:p></o:p></span></span></span></span></a></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">電子遊戲場業管理條例(以下簡稱本條例)第<span lang="EN-US">22</span>條規定:「違反第<span lang="EN-US">15</span>條規定者,處行為人<span lang="EN-US">1</span>年以下有期徒刑、拘役或科或併科新臺幣<span lang="EN-US">50</span>萬元以上<span lang="EN-US">250</span>萬元以下罰金。」對未辦理營利事業登記<span lang="EN-US">(</span>按:現行第<span lang="EN-US">15</span>條條文於<span lang="EN-US">98</span>年<span lang="EN-US">1</span>月<span lang="EN-US">21</span>日修訂為「未依本條例規定領有電子遊戲場業營業級別證者」<span lang="EN-US">)</span>而經營電子遊戲場業者,科處刑罰,旨在杜絕業者規避辦理營利事業登記所需之營業分級、營業機具、營業場所等項目之查驗,以事前防止諸如賭博等威脅社會安寧、公共安全與危害國民,特別是兒童及少年身心健全發展之情事,目的洵屬正當,所採取之手段對目的之達成亦屬必要,符合憲法第<span lang="EN-US">23</span>條比例原則之意旨,與憲法第<span lang="EN-US">8</span>條、第<span lang="EN-US">15</span>條規定尚無牴觸。</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(97</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">年<span lang="EN-US">9</span>月<span lang="EN-US">5</span>日公布<span lang="EN-US">)<o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-81690282220963992222023-06-02T11:00:00.007-07:002023-06-02T11:00:00.141-07:00【告訴我,術科考試相關消息!】(303)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiUbW5UxMH44ssgFAk_UciI8EV2uGrveuO9qSVy5qsjBXy-RsQWOcpRWRmMePn53cPDqC4Ifz3huOZzhulxPLs82CWaCvYxZaewNYEQpu3ckd9foZs3Y7ytdI9beMQaY_u24Av34SMzT9X8lyE5aYsXN318-8Qxi8MvOJX0d4XE7uxNZSDUqT_D3Gta/s4330/修-303培靚9月-最高行109判158號判決.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3525" data-original-width="4330" height="326" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiUbW5UxMH44ssgFAk_UciI8EV2uGrveuO9qSVy5qsjBXy-RsQWOcpRWRmMePn53cPDqC4Ifz3huOZzhulxPLs82CWaCvYxZaewNYEQpu3ckd9foZs3Y7ytdI9beMQaY_u24Av34SMzT9X8lyE5aYsXN318-8Qxi8MvOJX0d4XE7uxNZSDUqT_D3Gta/w400-h326/修-303培靚9月-最高行109判158號判決.jpg" width="400" /></a></div><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿亮是無師自通的組裝電腦天才,每次開始組裝電腦之後馬上融入人機一體瞬間完成。為了實現夢想,計畫參加電腦硬體裝修丙級技術士技能檢定。抱著必勝的決心,阿亮想知道術科考試的流程及所需時間,於是向勞動部勞動力發展署技能檢定中心申請資訊公開,要求提供前一年度「術科測試作業流程圖」的「全國技術士技能檢定術科測試工作計畫」。中心卻回覆:這份文件是內部準備作業的參考資料,依政府資訊公開法第<span lang="EN-US">18</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">3</span>款不能公開。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿亮被拒絕後失落地騎車閒晃,難道他成為電腦裝修工程師的夢就這樣消失嗎?政府機關可以就這樣拒絕公開資訊嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">最高行政法院認為,機關內部作業文件如果沒有洩漏政府機關決策過程或內部意見溝通、思辯資訊的情形,那麼政府機關還是應該將資訊提供給阿亮參考。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">根據政府資訊公開法第<span lang="EN-US">5</span>條規定,政府機關對於政府資訊應該主動公開。縱使不主動公開,如果人民申請也應該提供。但是為了維護特定目的,在政府資訊公開法第<span lang="EN-US">18</span>條另設有「得不公開」的事由。這個案件中涉及的政府資訊公開法第<span lang="EN-US">18</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">3</span>款就是為了<b style="mso-bidi-font-weight: normal;">確保政府單位決策的人員能夠不受外界壓力的影響、自由地表達對事件的看法,而規定行政決定內部的資訊可以不用公開。</b>因此阿亮的案件中勞動部勞動力發展署技能檢定中心即認為技能檢定術科測試工作計畫是內部決策的資料,主張不用公開。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">但是這個案件經上訴到最高行政法院後,最高行政法院認為<b style="mso-bidi-font-weight: normal;">政府內部資訊的不公開限制了人民知的權利,因此以必須在這項資料的公開真的會洩漏內部決策過程及意見溝通的內容時,才能免於公開。</b><span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">所以如果本件阿亮具體地要求只要知道「術科測試作業流程圖」以確定當天考試的流程與所需時間,則因為「術科測試作業流程圖」並不會洩漏勞動部勞動力發展署內部的討論過程,所以政府機關應該把資訊提供給阿亮參考。(最高行政法院<span lang="EN-US">109</span>年度判字第<span lang="EN-US">158</span>號判決參照,<span lang="EN-US">109</span>年<span lang="EN-US">9</span>月編寫)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">政府資訊公開法(現行法)<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US"> 5 </span>條 <span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">政府資訊應依本法主動公開或應人民申請提供之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">18</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">3</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">政府資訊屬於下列各款情形之一者,應限制公開或不予提供之:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">三、政府機關作成意思決定前,內部單位之擬稿或其他準備作業。但對公益有必要者,得公開或提供之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e5%88%a4%2c158%2c20200319%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院 109 </span></span><span lang="EN-US"><span lang="EN-US">年判<span lang="EN-US">字<span lang="EN-US">第 158 </span></span></span></span><span lang="EN-US"><span lang="EN-US">號判決</span></span></a></span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(節錄)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">政府資訊公開法第<span lang="EN-US">5</span>條規定政府資訊應依本法主動公開或應人民申請提供之。同法第<span lang="EN-US">18</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">3</span>款規定「政府機關作成意思決定前,內部單位之擬稿或其他準備作業」,除對公益有必要者外,應限制公開或不予提供,乃因政府內部單位之擬稿、準備作業,於未正式作成意思決定前,均非屬確定事項,故不宜公開或提供,以避免引起外界之誤解、衍生爭議與困擾;而所指「意思決定前內部單位之擬稿或其他準備作業」文件,係指函稿、簽呈或會辦意見等行政機關內部作業等文件而言;倘屬關於行政機關意思決定作成之基礎事實或僅係機關內部單位為擬稿或其他準備作業所蒐集、參考之相關資訊文件,<b style="mso-bidi-font-weight: normal;">因該基礎事實或資訊文件並非(或等同)函稿或簽呈意見本身,而無涉洩漏決策過程之內部意見溝通或思辯資訊,仍應公開之,以保障人民知的權利,增進人民對公共事務之瞭解、信賴及監督,並促進民主參與。</b>是依本款豁免之資訊,必須是「作成決定前之意見溝通或文件」,且即使為此類文件,苟公開對於公益乃屬必要者,亦應公開。惟倘非屬此類文件,即無依本款但書規定為權衡「申請人資訊公開權」與「主張排除公開利益」法益輕重之必要。<b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US"><o:p></o:p></span></u></b></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-9625802650886326232023-05-26T11:00:00.006-07:002023-05-26T11:00:00.144-07:00【房地合一稅有關取得日如何認定?】(360)<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNVEgTT-jUzFRnJvYVmtlf2i5mxF0gtEGUqc__8WkuOFUxUKqTV0uLJzOUU_1aKghyPKjAMUIgSEmnp76sejIajgAaAKF2b13b0ku7_XO_1Eii7GH7lBlGpuL_M92qXFFznnIA_OvTJciN63ESu3kWAsLooGE6pmpLgccZMiX_73OeN5Kngar9tuQt/s3854/榮銓110年2月-最高行109年度判字第53號判決.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="2801" data-original-width="3854" height="291" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNVEgTT-jUzFRnJvYVmtlf2i5mxF0gtEGUqc__8WkuOFUxUKqTV0uLJzOUU_1aKghyPKjAMUIgSEmnp76sejIajgAaAKF2b13b0ku7_XO_1Eii7GH7lBlGpuL_M92qXFFznnIA_OvTJciN63ESu3kWAsLooGE6pmpLgccZMiX_73OeN5Kngar9tuQt/w400-h291/榮銓110年2月-最高行109年度判字第53號判決.jpg" width="400" /></a></div><br /> <p></p><p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿忠在<span lang="EN-US">100</span>年間承買眷村改建的住宅房屋<span lang="EN-US">1</span>戶,已付買賣價款,也搬進去住了,但因法令的限制,當時沒有辦法辦理過戶登記。直到<span lang="EN-US">105</span>年<span lang="EN-US">3</span>月間阿忠才順利登記取得所有權,但在同年<span lang="EN-US">10</span>月間,卻因故出售該房屋<span lang="EN-US">(</span>含坐落土地<span lang="EN-US">)</span>,完成移轉登記。國稅局以阿忠出售該戶房地,未依規定申報繳納房地合一稅,核定補徵稅款。阿忠主張該屋是<span lang="EN-US">100</span>年間買的,根本不適用房地合一稅,有理由嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">關於房屋<span lang="EN-US">(</span>含坐落的土地<span lang="EN-US">)</span>買賣產生的所得稅,先前的規定是房屋要核課財產交易所得,而土地則是免稅。但<span lang="EN-US">104</span>年<span lang="EN-US">6</span>月<span lang="EN-US">24</span>日新修訂的所得稅法規定,<span lang="EN-US">105</span>年<span lang="EN-US">1</span>月<span lang="EN-US">1</span>日以後取得的房屋和土地,再賣出時,房屋和土地應合併計算交易所得,課徵所得稅<span lang="EN-US">(</span>俗稱房地合一稅<span lang="EN-US">)</span>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">財政部為方便納稅義務人計算及申報房屋、土地的交易所得,特別訂定「房地合一課徵所得稅申報作業要點」,其中明確規定房屋和土地的「取得日」、「賣出日」認定,是以所取得、所出售的房屋、土地,經地政機關完成所有權移轉登記日為準,與民法關於物權變動的生效要件採取登記主義的制度是相符合的。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本案阿忠在<span lang="EN-US">105</span>年<span lang="EN-US">3</span>月間,經地政機關完成所有權移轉登記,取得該戶房地所有權,在同年<span lang="EN-US">10</span>月間賣出,完成賣出移轉登記,是符合所得稅法第<span lang="EN-US">4</span>條之<span lang="EN-US">4</span>第<span lang="EN-US">1</span>項規定,應課徵房地合一稅。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(110</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年<span lang="EN-US">2</span>月編寫<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">所得稅法第<span lang="EN-US">4</span>條之<span lang="EN-US">4</span>第<span lang="EN-US">1</span>項第<span lang="EN-US">2</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">個人及營利事業自中華民國<span lang="EN-US">105</span>年<span lang="EN-US">1</span>月<span lang="EN-US">1</span>日起交易房屋、房屋及其坐落基地或依法得核發建造執照之土地(以下合稱房屋、土地),符合下列情形之一者,其交易所得應依第<span lang="EN-US">14</span>條之<span lang="EN-US">4</span>至第<span lang="EN-US">14</span>條之<span lang="EN-US">8</span>及第<span lang="EN-US">24</span>條之<span lang="EN-US">5</span>規定課徵所得稅:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">二、交易之房屋、土地係於<span lang="EN-US">105</span>年<span lang="EN-US">1</span>月<span lang="EN-US">1</span>日以後取得。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">房地合一課徵所得稅申報作業要點<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">3</span>點前段<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">房屋、土地交易日之認定,以所出售或交換之房屋、土地完成所有權移轉登記日為準。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">4</span>點前段<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">房屋、土地取得日之認定,以所取得之房屋、土地完成所有權移轉登記日為準。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e5%88%a4%2c53%2c20200206%2c1"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-bidi-font-family: Arial; mso-font-kerning: 0pt;"><span lang="EN-US">最高行政法院109</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-bidi-font-family: Arial; mso-font-kerning: 0pt;"><span lang="EN-US">年度判字第53</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-bidi-font-family: Arial; mso-font-kerning: 0pt;"><span lang="EN-US">號判決</span></span></b></a></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">要旨<span lang="EN-US">)</span><span style="color: black;">:<span lang="EN-US"><o:p></o:p></span></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">財政部為利納稅義務人依所得稅法第<span lang="EN-US">4</span>條之<span lang="EN-US">4</span>、第<span lang="EN-US">4</span>條之<span lang="EN-US">5</span>、第<span lang="EN-US">14</span>條之<span lang="EN-US">4</span>至第<span lang="EN-US">14</span>條之<span lang="EN-US">8</span>及第<span lang="EN-US">24</span>條之<span lang="EN-US">5</span>規定計算及申報房屋、房屋及其坐落基地或依法得核發建造執照之土地(以下合稱房屋、土地)交易所得,特訂定</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">房地合一課徵所得稅申報</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">作業要點,作業要點第<span lang="EN-US">3</span>點規定:「房屋、土地交易日之認定,以所出售或交換之房屋、土地完成所有權移轉登記日為準。……」第<span lang="EN-US">4</span>點規定:「房屋、土地取得日之認定,以所取得之房屋、土地完成所有權移轉登記日為準。……」即規定房地交易日及取得日之認定,以房地完成所有權移轉登記日為準,用以解釋判斷所得稅法第<span lang="EN-US">4</span>條之<span lang="EN-US">4</span>第<span lang="EN-US">1</span>項房地合一稅制所要課徵之標的物,仍合於民法第<span lang="EN-US">758</span>條關於物權變動之生效要件採登記主義之意旨,自得予以適用。<span lang="EN-US"><o:p></o:p></span></span></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-66941941761694867482023-05-19T11:00:00.006-07:002023-05-19T11:00:00.156-07:00【獎金算工資嗎?雇主擅自調降勞工獎金違法?】(376)<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgnp0vPvt7G9Bfj5Gk25MkXymlp7HqtDkYuk9oemk-cr1Sf0aPTcdo5DpKHap8jh4VjlGml7YnkwyEibfMxzXBpBfHIE8zBkUUAb2px8OXjOoFq0xv55cth7X2NNIbO2dAFAoQCHnt6UE33PJnaGqqDw72ds8HTSvzUADDsDHQXA7onahElehN6pc9h/s3828/晏伶110年4月-最高行政法院109判字第189號判決 .jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3666" data-original-width="3828" height="383" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgnp0vPvt7G9Bfj5Gk25MkXymlp7HqtDkYuk9oemk-cr1Sf0aPTcdo5DpKHap8jh4VjlGml7YnkwyEibfMxzXBpBfHIE8zBkUUAb2px8OXjOoFq0xv55cth7X2NNIbO2dAFAoQCHnt6UE33PJnaGqqDw72ds8HTSvzUADDsDHQXA7onahElehN6pc9h/w400-h383/晏伶110年4月-最高行政法院109判字第189號判決 .jpg" width="400" /></a></div><p></p><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">東東公司於<span lang="EN-US">109</span>年經其董事會決議,通過修正業務獎勵規定,調降公司業務獎金金額並減少該季獎金發放。在業務部門工作的阿花非常不滿,認為獎金也算是工資,公司的作法已經違反勞動基準法(下稱勞基法)第<span lang="EN-US">22</span>條第<span lang="EN-US">2</span>項之工資應全額直接給付勞工的規定,當地勞動局應對其開罰。請問阿花的主張有道理嗎?<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"> </span></p><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿花的主張究竟有無道理呢?其實業務獎金是否屬於工資,應該以該業務獎金的「性質」來作判斷,而不是以發放的「名目」來看。勞基法上所稱「工資」,是指勞工因工作而獲得之報酬,可以包括工資、薪金及按計時、計日、計月、計件以現金或實物等方式給付的獎金、津貼及其他任何名義的「經常性給與」。重點是,工資必須具有「勞務對價性」。也就是說,該工資與勞動之付出具有相當的價值,勞工提供勞務就可以必然獲取之。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"> </span></p><p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">而本小故事中,業務獎金是公司為了激勵勞工士氣、留住或吸引人才,按績效由年度盈餘中抽取部分所得,發給在職員工的獎金。由於需視雇主年度盈餘狀況、個人表現以及是否在職,來決定是否核發及發放的金額,顯然可見該業務獎金並非單純因勞工提供勞務就可以必然獲取的「對價」,也非勞工於制度上得經常性領得的給與,所以實質上並不屬於工資!<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"> </span></p><p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">因此,阿花認為東東公司違反勞基法第<span lang="EN-US">22</span>條第<span lang="EN-US">2</span>項工資應全額直接給付勞工的規定,並沒有道理喔!(<span lang="EN-US">110</span>年<span lang="EN-US">4</span>月編寫)<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"> </span></p><p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規及解釋:<span></span></span></b></p><a name='more'></a><b><span lang="EN-US"><o:p></o:p></span></b><p></p><p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">勞動基準法<span lang="EN-US">(109</span>年<span lang="EN-US">6</span>月<span lang="EN-US">10</span>日修正<span lang="EN-US">)<o:p></o:p></span></span></b></p><p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">22</span>條第<span lang="EN-US">2</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">工資應全額直接給付勞工。但法令另有規定或勞雇雙方另有約定者,不在此限。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">79</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">有下列各款規定行為之一者,處新臺幣<span lang="EN-US">2</span>萬元以上<span lang="EN-US">100</span>萬元以下罰鍰:<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">違反第<span lang="EN-US">21</span>條第<span lang="EN-US">1</span>項、第<span lang="EN-US">22</span>條至第<span lang="EN-US">25</span>條、第<span lang="EN-US">30</span>條第<span lang="EN-US">1</span>項至第<span lang="EN-US">3</span>項、第<span lang="EN-US">6</span>項、第<span lang="EN-US">7</span>項、第<span lang="EN-US">32</span>條、第<span lang="EN-US">34</span>條至第<span lang="EN-US">41</span>條、第<span lang="EN-US">49</span>條第<span lang="EN-US">1</span>項或第<span lang="EN-US">59</span>條規定。<span lang="EN-US">……<o:p></o:p></span></span></p><p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"> <o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e5%88%a4%2c189%2c20200409%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院109</span></span><span lang="EN-US"><span lang="EN-US">年判字第189</span></span><span lang="EN-US"><span lang="EN-US">號判決</span></span></a>(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">要旨<span lang="EN-US">)<span style="color: #9454c3;"><o:p></o:p></span></span></span></p><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">勞基法上所稱之「工資」,乃勞工因工作而獲得之報酬,包括工資、薪金及按計時、計日、計月、計件以現金或實物等方式給付之獎金、津貼及其他任何名義之經常性給與,且須藉由其是否具「勞務對價性」及是否屬「經常性給與」而為觀察,並應就雇主給付予勞工金錢之實質內涵,即給付之原因、目的及要件等具體情形,依一般社會通念以為判斷,而非僅以雇主給付時所使用之「名目」為準。<span lang="EN-US">……</span>而雇主為激勵勞工士氣、留住或吸引人才,按績效由年度盈餘中抽取部分所得發給在職員工之獎金,由於需視雇主年度盈餘狀況、個人表現及是否在職,以決定是否核發及其金額,顯見其非單純因勞工提供勞務即可必然獲取之對價,亦非勞工於制度上得經常性領得之給與,核屬勞基法施行細則第<span lang="EN-US">10</span>條第<span lang="EN-US">2</span>款所定具有恩惠、勉勵性質之給與,而非勞基法第<span lang="EN-US">2</span>條第<span lang="EN-US">3</span>款所謂之「工資」。<span lang="EN-US" style="color: #9454c3;"><o:p></o:p></span></span></p><p>
</p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-75304708595888963282023-05-12T11:00:00.003-07:002023-05-12T11:00:00.166-07:00【學校性平會調查小組成員可以全部外聘嗎?】(395)<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEiWfWzDhqKuQPt9a8DYyRZ5H0dEX1QV-vIAZ9JJpZce1RVrwJ9f3_gvaeSuNW3l66Y_EKKcyFAIZuJRvrAnX8iEhHEblx1B7dFUgmmvoDKagGht58xZEMDRz5r7q6fQGNIUnsaKNk4oPNE1zhtSoihU7l6p316ZO2WCrWi_0RdCkt4hTmhZ4FTRqi0v=s3665" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="2713" data-original-width="3665" height="296" src="https://blogger.googleusercontent.com/img/a/AVvXsEiWfWzDhqKuQPt9a8DYyRZ5H0dEX1QV-vIAZ9JJpZce1RVrwJ9f3_gvaeSuNW3l66Y_EKKcyFAIZuJRvrAnX8iEhHEblx1B7dFUgmmvoDKagGht58xZEMDRz5r7q6fQGNIUnsaKNk4oPNE1zhtSoihU7l6p316ZO2WCrWi_0RdCkt4hTmhZ4FTRqi0v=w400-h296" width="400" /></a></div><br /> <span style="font-family: 新細明體, "serif"; font-size: 14pt;">案例:</span><p></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">賴老師任職於某國立高中,<span lang="EN-US">105</span>年間被檢舉對學生有性騷擾行為,學校依法成立性別平等委員會(下稱性平會),並組成<span lang="EN-US">5</span>人調查小組,但為避免學校內部人員間有嫌隙或</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相互袒護,決定調查委員均為外聘。經調查小組調查後作成調查報告,認為賴老師性騷擾行為成立,並建議依法解聘及<span lang="EN-US">2</span>年不得聘任為教師,學校於<span lang="EN-US">105</span>年<span lang="EN-US">8</span>月<span lang="EN-US">1</span>日經教師評議委員會決議作成相同處分後通知賴老師。賴老師提起行政訴訟,質疑當時性別平等教育法(下稱性平法)第<span lang="EN-US">30</span>條第<span lang="EN-US">3</span>項規定,學校</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: "Malgun Gothic Semilight"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">調查</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小組的成員,於必要時得</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: "Malgun Gothic Semilight"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">「</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">部分</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: "Malgun Gothic Semilight"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">」</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">外聘,學校卻「全部」外聘,這樣合法嗎</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">學校性平會之組成,因事件通常涉及性別意識及相關專業問題,調查員應具有性別平等意識,部分成員也應具有專業背景,性平會的組成也須一定的性別比例,為恐學校性平會調查小組相關專業人力不足</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: "Malgun Gothic Semilight"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">,</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">100</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">6</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">月</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">22</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">日修正公布之性平法第</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">30</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">條第</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">3</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">項乃規定</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: "Malgun Gothic Semilight"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">「</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">部分</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: "Malgun Gothic Semilight"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">」</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小組成員得外聘。因此,從文義解釋,僅必要時,調查小組成員得「部分」外聘。</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">然因學校性平會在處理校內相關事務時,擔心有相互袒護或利益糾結,造成偏頗之虞,或校內專業人員不足,因此</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">107</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">12</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">月</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">28</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">日修正公布之性平法第</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">30</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">條第</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">2</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">項規定:「調查小組成員必要時得一部或『全部』外聘</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">。『</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本法中華民國</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">107</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">12</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">月</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">7</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">日修正之條文施行前</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: "Malgun Gothic Semilight"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">,</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 微軟正黑體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">亦同』。</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">」後段之規定,造成在<span lang="EN-US">107</span>年<span lang="EN-US">12</span>月<span lang="EN-US">7</span>日修法前所組成之調查小組成員,亦得全部外聘</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 標楷體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">。</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">修法前調查小組成員「全部」外聘,本不合法,因法律修正而溯及適用變成合法,是否合理呢?司法實務上也有爭論,最近最高行政法院大法庭以<span lang="EN-US">109</span>年度大字第<span lang="EN-US">5</span>號作成裁定:民國<span lang="EN-US">107</span>年<span lang="EN-US">12</span>月<span lang="EN-US">28</span>日修正公布之性別平等教育法第<span lang="EN-US">30</span>條第<span lang="EN-US">2</span>項:「必要時,調查小組成員得一部或『全部』外聘。本法中華民國<span lang="EN-US">107</span>年<span lang="EN-US">12</span>月<span lang="EN-US">7</span>日修正之條文施行前,亦同。」關於調查小組成員得「全部」外聘之規定,就修正施行前學校性別平等教育委員會所成立之調查小組已完成調查報告,學校並據以作成解聘處分者,不得溯及適用。</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">此見解主要考量,禁止法律溯及既往原則屬於憲法上法治國家法安定性及信賴保護所要求,也是法治國家保障人民基本權利之要求。除非有優於上揭目的之極為重要之公益上目的,才能例外予以規定溯及既往。再者,行政機關所為行政程序還未終結,如法律變更程序規定,依程序從新原則,自應適用新規定;但如行政程序已終結,法律變更新的程序規定,並規定得溯及適用,即有違反信賴保護原則。</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">因此,性平會調查小組如已完成調查報告,學校並據以作成解聘處分,是不能適用新法關於「得全部外聘」之規定。</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本件賴老師的案例,因學校調查小組在修法前,已於作成調查報告,且經學校據以作成解聘處分,是不能適用新法之規定,其性平會調查小組成員<span lang="EN-US">5</span>人均外聘,其組成是不合法的</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Helvetica; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">。</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(<span lang="EN-US">110</span>年<span lang="EN-US">6</span>月撰寫)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></p><a name='more'></a><span lang="EN-US"><o:p></o:p></span><p></p>
<p class="MsoNormal"><span class="MsoHyperlink"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast; mso-themecolor: text1;">性別平等教育法第<span lang="EN-US">30</span>條第<span lang="EN-US">3</span>項(<span lang="EN-US">107</span>年<span lang="EN-US">12</span>月<span lang="EN-US">28</span>日修正前)<span lang="EN-US"><o:p></o:p></span></span></b></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">前項小組成員應具性別平等意識,女性人數比例,應占成員總數二分之一以上,必要時,部分小組成員得外聘。……。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span class="MsoHyperlink"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast; mso-themecolor: text1;">性別平等教育法第<span lang="EN-US">30</span>條第<span lang="EN-US">2</span>項(<span lang="EN-US">107</span>年<span lang="EN-US">12</span>月<span lang="EN-US">28</span>日修正後)<span lang="EN-US"><o:p></o:p></span></span></b></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">學校或主管機關之性別平等教育委員會處理前項事件時,得成立調查小組調查之;必要時,調查小組成員得一部或全部外聘。本法中華民國<span lang="EN-US">107</span>年<span lang="EN-US">12</span>月<span lang="EN-US">7</span>日修正之條文施行前,亦同。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FINT/data.aspx?ty=J2&id=3%2c109%2c%e5%a4%a7%2c5%2c001"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-font-kerning: 0pt;"><span lang="EN-US">最高行政法院109</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-font-kerning: 0pt;"><span lang="EN-US">年度<span lang="EN-US">大<span lang="EN-US">字第5</span></span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-font-kerning: 0pt;"><span lang="EN-US">號<span lang="EN-US">裁定</span></span></span></b></a><b style="mso-bidi-font-weight: normal;"><o:p></o:p></b></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: DFKaiShu-SB-Estd-BF; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">民國<span lang="EN-US">107</span>年<span lang="EN-US">12</span>月<span lang="EN-US">28</span>日修正公布之性別平等教育法第<span lang="EN-US">30</span>條第<span lang="EN-US">2</span>項:「必要時,調查小組成員得一部或『全部』外聘。本法中華民國<span lang="EN-US">107</span>年<span lang="EN-US">12</span>月<span lang="EN-US">7</span>日修正之條文施行前,亦同。」關於調查小組成員得「全部」外聘之規定,就修正施行前學校性別平等教育委員會所成立之調查小組已完成調查報告,學校並據以作成解聘處分者,不得溯及適用。</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-87207581520916829572023-05-05T11:00:00.005-07:002023-05-05T11:00:00.145-07:00【法官,請依法調查審理!】(351)<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEg0zcjtDuBiIIW560ZUZI45SN3e-YlrGybb17zfd4oA45y0M0H09n_WpckKOO7ByWKdYt0oA9Rmu4TOtj1Cg6T-kBi_KXUPLiEov40CjW_Zxfk5i2eYnLu-9Qp2zy--pR2CnnQo-zWZzqx779m2urRurewW5NAzWJ4j5BmLkVhz3JBmeJfC3ZXS3Zlp=s4393" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="4256" data-original-width="4393" height="310" src="https://blogger.googleusercontent.com/img/a/AVvXsEg0zcjtDuBiIIW560ZUZI45SN3e-YlrGybb17zfd4oA45y0M0H09n_WpckKOO7ByWKdYt0oA9Rmu4TOtj1Cg6T-kBi_KXUPLiEov40CjW_Zxfk5i2eYnLu-9Qp2zy--pR2CnnQo-zWZzqx779m2urRurewW5NAzWJ4j5BmLkVhz3JBmeJfC3ZXS3Zlp=s320" width="320" /></a></div><br /><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEi-pZW5tqYlBKpGZSwzhEdwLyDJG88pmAoHEv1BmJE7TA6nWWxoQTaBt9B3QtobELuT1rPxffjty3wI2CSdGkDLTzEDplVaxEafxMRxCrmmbzRxLn0yFG4VgQxVc093nKF27xuuvJismTC0T1b8CxrLUJe--16Z5kMEoir5VVDKc9RjFdGzfVVx0nz3=s4998" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="2421" data-original-width="4998" height="155" src="https://blogger.googleusercontent.com/img/a/AVvXsEi-pZW5tqYlBKpGZSwzhEdwLyDJG88pmAoHEv1BmJE7TA6nWWxoQTaBt9B3QtobELuT1rPxffjty3wI2CSdGkDLTzEDplVaxEafxMRxCrmmbzRxLn0yFG4VgQxVc093nKF27xuuvJismTC0T1b8CxrLUJe--16Z5kMEoir5VVDKc9RjFdGzfVVx0nz3=s320" width="320" /></a></div><br /> <span style="font-family: 新細明體, "serif"; font-size: 14pt;">案例:</span><p></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">A</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公民團體長期關注環境保育議題,因故發現海海公司在竹南海岸附近進行離岸風力發電開發工程,但施工期間卻並未依照該開發案的環境影響說明書,設置鯨豚觀察員,經<span lang="EN-US">A</span>公民團體向主管機關提出公民告知函後,主管機關裁處海海公司<span lang="EN-US">150</span>萬元罰鍰及環境講習<span lang="EN-US">8</span>小時。但<span lang="EN-US">A</span>公民團體認為,海海公司違反環境影響說明書的行為情節重大,<a name="_Hlk72701690">主管機關顯然沒有「依法」作成裁罰,於是依環境影響評估法第<span lang="EN-US">23</span>條第<span lang="EN-US">9</span>項規定,向法院提起行政訴訟</a>,未料卻遭行政法院以主管機關已經作成裁罰,因此<span lang="EN-US">A</span>公民團體「不具備起訴要件」而裁定駁回。<span lang="EN-US">A</span>公民團體覺得很奇怪,主管機關有沒有「依法」執行,不是必須經過審理才能夠得知實情嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">為了環境的保育與永續發展,環境影響評估法規定,當有人想進行可能對環境造成不良影響的開發行為時,就應該依照機關訂定的環境影響評估作業準則,實施第一階段的環境影響評估,並作成「環境影響說明書」,然後再由要從事開發的人也就是法規所稱的「開發單位」,檢具環境影響說明書等書件,向目的事業主管機關提出申請,經過目的事業主管機關釐清爭點後,轉送予主管機關,由主管機關之環境影響評估審查委員會進行審查,於收到環境影響說明書後的<span lang="EN-US">50</span>天內,作成通過、不通過、或應繼續進行第二階段環境影響評估的「審查結論」,並公告、通知目的事業主管機關及開發單位。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">而開發單位在通過審查並取得開發許可後,自然就必須依照環境影響說明書、評估書或審查結論的要求去切實執行。否則主管機關可以依法進行裁罰。倘若主管機關因故疏忽或刻意怠於執行處罰,受害人民或公益團體也可以用書面敘明機關所疏忽執行的具體內容後,告知主管機關。這也就是我們題目所提及的「公民告知函」了。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">但是如果主管機關仍然不對開發單位作處罰、或是處罰的內容並不合法呢?受害人民或公益團體還可以依環境影響評估法第<span lang="EN-US">23</span>條第<span lang="EN-US">9</span>項規定,提起行政訴訟嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">就上面的疑問,最高行政法院<span lang="EN-US">109</span>年度裁字第<span lang="EN-US">1999</span>號裁定認為<span lang="EN-US">A</span>公民團體說的沒有錯,環境影響評估法第<span lang="EN-US">23</span>條第<span lang="EN-US">9</span>項規定中,有關「主管機關於書面告知送達之日起<span lang="EN-US">60</span>日內仍未依法執行」的判斷,同時涉及人民的請求內容和行政法院的審查範圍,主管機關有沒有「依法」執行,是要照人民的主張去決定審查範圍,而人民的主張是否真實,必須經過法院的實體審理才能夠確定。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">開發行為向來是一把雙面刃,即使是為了推動能源轉型、綠色經濟的「離岸風力」政策,同時也蘊含了破壞海洋生態的環境風險。於此同時,人民與公民團體作為監督政府執行環境保護工作的公益角色就格外重要,為了維護環境資源,推動環境保護,行政訴訟法第<span lang="EN-US">9</span>條、環境基本法第<span lang="EN-US">34</span>條第<span lang="EN-US">1</span>項及環境影響評估法第<span lang="EN-US">23</span>條第<span lang="EN-US">9</span>項都規定,對於行政機關的違法、疏於執行等行為,人民或公益團體可以依法向行政法院提起訴訟。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">況且,對於開發單位沒有切實執行環境影響說明書所記載的內容及審查結論的行為,主管機關依環境影響評估法第<span lang="EN-US">23</span>條各項規定雖然有「新臺幣<span lang="EN-US">30</span>萬元以上<span lang="EN-US">150</span>萬元以下罰鍰」、「按日連續處罰」、「命其停止實施開發行為」等各種處置手段可以選擇,但也並不是能任意決定,而是負有依照法律規定的目的及界限作成合義務裁量的義務。因此,如果主管機關疏於執行相關的法令,公益團體在以書面告知具體內容後,假使超過<span lang="EN-US">60</span>日,主管機關仍然沒有依法執行,依環境影響評估法第<span lang="EN-US">23</span>條第<span lang="EN-US">9</span>項規定,該公益團體就有起訴請求該主管機關就經過請求的事項依法執行的公法上請求權。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">最高行政法院在<span lang="EN-US">109</span>年度裁字第<span lang="EN-US">1999</span>號裁定中進一步說明,在上述藉由引進民眾參與法令執行,監督行政權能夠確實「依法行政」的法律目的下,當<span lang="EN-US">A</span>公民團體在經過書面告知<span lang="EN-US">60</span>日的程序後提起訴訟,其「主管機關未依法執行」的主張是不是真的、主管機關有沒有有違法等,就應該是訴訟有無理由的問題,行政法院不能在一開始就因機關曾經做成處分,而認為<span lang="EN-US">A</span>公民團體不具備起訴的要件,而以起訴程序不合法,裁定駁回訴訟(<span lang="EN-US">110</span>年<span lang="EN-US">1</span>月編寫)。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></p><a name='more'></a><span lang="EN-US"><o:p></o:p></span><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">行政訴訟法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">9</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">人民為維護公益,就無關自己權利及法律上利益之事項,對於行政機關之違法行為,得提起行政訴訟。但以法律有特別規定者為限。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">行政程序法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">10</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">行政機關行使裁量權,不得逾越法定之裁量範圍,並應符合法規授權之目的。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">環境基本法第<span lang="EN-US">34</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">各級政府疏於執行時,人民或公益團體得依法律規定以主管機關為被告,向行政法院提起訴訟。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">環境影響評估法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">7</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">1</span>項)</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">開發單位申請許可開發行為時,應檢具環境影響說明書,向目的事業主管機關提出,並由目的事業主管機關轉送主管機關審查。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">2</span>項)</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">主管機關應於收到前項環境影響說明書後<span lang="EN-US">50</span>日內,作成審查結論公告之,並通知目的事業主管機關及開發單位。但情形特殊者,其審查期限之延長以<span lang="EN-US">50</span>日為限。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">3</span>項)</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">前項審查結論主管機關認不須進行第二階段環境影響評估並經許可者,開發單位應舉行公開之說明會。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">17</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">開發單位應<a name="_Hlk72701107">依環境影響說明書、評估書所載之內容及審查結論,切實執行。</a><span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">18</span>條第<span lang="EN-US">1</span>項、第<span lang="EN-US">3</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">1</span>項)開發行為進行中及完成後使用時,應由目的事業主管機關追蹤,並由主管機關監督環境影響說明書、評估書及審查結論之執行情形;必要時,得命開發單位定期提出環境影響調查報告書。……<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">3</span>項)主管機關發現對環境造成不良影響時,應命開發單位限期提出因應對策,於經主管機關核准後,切實執行。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">23</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">1</span>款、第<span lang="EN-US">2</span>項、第<span lang="EN-US">4</span>項第<span lang="EN-US">2</span>款、第<span lang="EN-US">8</span>項、第<span lang="EN-US">9</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">1</span>項)有下列情形之一,處新臺幣<span lang="EN-US">30</span>萬元以上<span lang="EN-US">150</span>萬元以下罰鍰,並限期改善;屆期仍未改善者,得按日連續處罰:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">違反……第<span lang="EN-US">17</span>條之規定者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">……。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">2</span>項)前項情形,情節重大者,得由主管機關轉請目的事業主管機關,命其停止實施開發行為。必要時,主管機關得逕命其停止實施開發行為……。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">4</span>項)第<span lang="EN-US">2</span>項所稱情節重大,指下列情形之一:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">一、……。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">二、開發單位未依主管機關審查結論或環境影響說明書、評估書之承諾執行,致危害人體健康或農林漁牧資源者。……<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">8</span>項)開發單位違反本法或依本法授權訂定之相關命令而<a name="_Hlk72701317">主管機關疏於執行時,受害人民或公益團體得敘明疏於執行之具體內容,以書面告知主管機關。</a><span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">9</span>項)主管機關於書面告知送達之日起<span lang="EN-US">60</span>日內仍未依法執行者,人民或公益團體得以該主管機關為被告,對其怠於執行職務之行為,直接向行政法院提起訴訟,請求判令其執行。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">環境影響評估法施行細則第<span lang="EN-US">11</span>條之<span lang="EN-US">1<o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">1</span>項)目的事業主管機關收到開發單位所送之環境影響說明書或評估書初稿後,應釐清非屬主管機關所主管法規之爭點,並針對開發行為之政策提出說明及建議,併同環境影響說明書或第二階段環境影響評估之勘察現場紀錄、公聽會紀錄、評估書初稿轉送主管機關審查。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">2</span>項)目的事業主管機關未依前項規定辦理者,主管機關得敘明理由退回環境影響說明書或評估書初稿。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">3</span>項)本法及本細則所規範之環境影響評估流程詳見附圖(略)。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><a name="_Hlk44192441"></a><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e8%a3%81%2c1999%2c20201110%2c1"><span style="mso-bookmark: _Hlk44192441;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">最高行政法院<span lang="EN-US">109</span>年度裁字第<span lang="EN-US">1999</span>號裁定</span></b></span></a><span style="mso-bookmark: _Hlk44192441;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(要旨)</span></span><span style="mso-bookmark: _Hlk44192441;"><b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US" style="color: blue; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></u></b></span></p>
<span style="mso-bookmark: _Hlk44192441;"></span>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">環境影響評估法主管機關對於開發單位違反環評承諾事項之行為,負有依該法第<span lang="EN-US">23</span>條第<span lang="EN-US">1</span>項及第<span lang="EN-US">2</span>項規定為合義務裁量之義務。對於其疏於執行上述裁量決定,依環境影響評估法第<span lang="EN-US">23</span>條第<span lang="EN-US">8</span>項,公益團體得敘明疏於執行之具體內容,以書面告知主管機關,並於書面告知送達之日起<span lang="EN-US">60</span>日內,主管機關仍未依法執行者,該公益團體依同條第<span lang="EN-US">9</span>項規定,係得訴請法院判令該主管機關執行其怠於執行職務之行為。是環境影響評估法第<span lang="EN-US">23</span>條第<span lang="EN-US">9</span>項不僅為公民訴訟訴權之規定,同時亦涉及訴權之請求內容及行政法院之審查範圍。是其中有關「主管機關於書面告知送達之日起<span lang="EN-US">60</span>日內仍未『依法』執行」之判斷,係依原告起訴之所為之主張而定。至於其主張是否屬實,核屬訴有無理由之問題,要非起訴不備要件。<span lang="EN-US"><o:p></o:p></span></span></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-14211760462900695652023-04-28T11:00:00.005-07:002023-04-28T11:00:00.149-07:00<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEh7MVw2xjxs-XqarJGcrU74E6ItxJ_B3WGKmBeUFnUwjzTCLwjX3qMsCERUmhiTTdZYx8rvswEbBgFzrNdDv6GvNL8zbH-1XTgZH1J33qiAdYeJLUG1YtfDeR8Y0a-_1FN5-4F8ZI7ZFDXhtk-R1Mz0oX0VxHxxT8kuegxKKb8QvWryNIg64ZxaChuR=s3931" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3528" data-original-width="3931" height="359" src="https://blogger.googleusercontent.com/img/a/AVvXsEh7MVw2xjxs-XqarJGcrU74E6ItxJ_B3WGKmBeUFnUwjzTCLwjX3qMsCERUmhiTTdZYx8rvswEbBgFzrNdDv6GvNL8zbH-1XTgZH1J33qiAdYeJLUG1YtfDeR8Y0a-_1FN5-4F8ZI7ZFDXhtk-R1Mz0oX0VxHxxT8kuegxKKb8QvWryNIg64ZxaChuR=w400-h359" width="400" /></a></div><br /> <b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:</span></b><p></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小鄭<span lang="EN-US">109</span>年<span lang="EN-US">7</span>月<span lang="EN-US">1</span>日駕著剛買的保時捷,開上了快速道路,為了彰顯車速的快感,一路飆車好拉風,但超速的結果就是被測速照相。後來經警察機關在<span lang="EN-US">109</span>年<span lang="EN-US">7</span>月<span lang="EN-US">20</span>日開立舉發通知單逕行舉發,並由交通事件裁決處在<span lang="EN-US">109</span>年<span lang="EN-US">12</span>月<span lang="EN-US">1</span>日裁處罰鍰<span lang="EN-US">3,500</span>元並記違規點數<span lang="EN-US">1</span>點。嗣後發現舉發通知單(俗稱紅單)沒有合法送達給小鄭,交通事件裁決處在<span lang="EN-US">110</span>年<span lang="EN-US">1</span>月<span lang="EN-US">15</span>日將舉發通知單重新送達小鄭。小鄭可以主張舉發逾期而不受罰嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本件沒有舉發逾期的情形,小鄭不可以主張免罰。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">道路交通管理處罰條例第<span lang="EN-US">90</span>條規定,舉發機關的舉發期限,除了未送鑑定而須分析研判者為<span lang="EN-US">3</span>個月之外,一般為<span lang="EN-US">2</span>個月。而舉發機關已經在<span lang="EN-US">2</span>個月舉發期限內作成舉發通知書,但是未能在上述<span lang="EN-US">2</span>個月舉發期限内合法送達受舉發人,處罰機關可不可以裁處?實務上,行政法院有兩派見解,一種是「舉發通知單作成說」的見解,另一種是「舉發通知單合法送達說」的見解。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">後來經過<span lang="EN-US"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e4%ba%a4%e4%b8%8a%e7%b5%b1%2c1%2c20210225%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院109</span></span><span lang="EN-US"><span lang="EN-US">年度交上統字第1</span></span><span lang="EN-US"><span lang="EN-US">號判決</span></span></a></span>統一見解,認為舉發通知單的「作成」與「送達」是具有前後時序的兩個不同程序。道路交通管理處罰條例第<span lang="EN-US">90</span>條第<span lang="EN-US">1</span>項所謂「逾<span lang="EN-US">2</span>個月不得舉發」<span lang="EN-US">(</span>按:<span lang="EN-US">109</span>年<span lang="EN-US">6</span>月<span lang="EN-US">10</span>日道路交通管理處罰條例第<span lang="EN-US">90</span>條修法前規定為<span lang="EN-US">3</span>個月<span lang="EN-US">)</span>,在於保障人民權益,避免法律關係遲不確定,同時在防止舉發機關怠惰,主要在促使舉發機關對已發生或已發現的交通違規案件理應儘速處理,避免久懸不決,而無法達成交通管理的目的,所以依其文義,應該指的是舉發通知單的作成期限。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">因此如果舉發機關已經依規定在<span lang="EN-US">2</span>個月內作成舉發通知書,就符合舉發期限之立法目的,並已符合對舉發機關合理效率的要求。所以「舉發」與「舉發通知單」的送達程序是否合法,兩種並不相同。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">舉發機關已在<span lang="EN-US">2</span>個月舉發期限內作成舉發通知單,縱使嗣後因故未能送達,而由舉發機關重為送達,且重新合法送達後已逾<span lang="EN-US">2</span>個月之期間,並不影響前面舉發期限內已為舉發的事實。再者,舉發通知單縱使未在<span lang="EN-US">2</span>個月內送達,也不影響受舉發人的救濟。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小鄭在<span lang="EN-US">109</span>年<span lang="EN-US">7</span>月<span lang="EN-US">1</span>日有超速的違規行為,警察機關在<span lang="EN-US">2</span>個月舉發期限內的<span lang="EN-US">109</span>年<span lang="EN-US">7</span>月<span lang="EN-US">20</span>日,作成舉發通知單逕行舉發,雖然舉發通知單合法送達小鄭的時間為<span lang="EN-US">110</span>年<span lang="EN-US">1</span>月<span lang="EN-US">15</span>日,超過<span lang="EN-US">2</span>個月舉發期限,但是不影響本件合法舉發的效力。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">所以本件警察機關的舉發沒有逾期,交通事件裁決處的裁罰沒有不法,小鄭還是要乖乖的繳罰單才對喔!<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(110</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年<span lang="EN-US">4</span>月編寫<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">道路交通管理處罰條例<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">90</span>條<span lang="EN-US">(109</span>年<span lang="EN-US">6</span>月<span lang="EN-US">10</span>日修正,即現行規定<span lang="EN-US">) <o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">違反本條例之行為,自行為成立之日起;行為有連續或繼續之狀態者,自行為終了之日起,逾<span lang="EN-US">2</span>個月不得舉發。但汽車肇事致人受傷或死亡案件,因肇事責任不明,已送鑑定者,其期間自鑑定終結之日起算;未送鑑定而須分析研判者,逾<span lang="EN-US">3</span>個月不得舉發。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">90</span>條(<span lang="EN-US">90</span>年<span lang="EN-US">1</span>月<span lang="EN-US">17</span>日修正)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">違反本條例之行為,自行為成立之日起;行為有連續或繼續之狀態者,自行為終了之日起,逾<span lang="EN-US">3</span>個月不得舉發。但汽車肇事致人受傷或死亡案件,因肇事責任不明,已送鑑定者,其期間自鑑定終結之日起算。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e4%ba%a4%e4%b8%8a%e7%b5%b1%2c1%2c20210225%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院109</span></span><span lang="EN-US"><span lang="EN-US">年度交上<span lang="EN-US">統<span lang="EN-US">字第1</span></span></span></span><span lang="EN-US"><span lang="EN-US">號<span lang="EN-US">判決</span></span></span></a>(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">要旨<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">舉發通知單必待舉發機關作成後,始得送達,即舉發通知單之作成與送達係具有前後時序之兩個不同程序。修正前道路交通管理處罰條例第<span lang="EN-US">90</span>條第<span lang="EN-US">1</span>項(系爭規定同)所謂「逾<span lang="EN-US">3</span>個月不得舉發」<span lang="EN-US">(</span>按:現行條文修正為<span lang="EN-US">2</span>個月<span lang="EN-US">)</span>,在於保障人民權益,避免法律關係遲不確定,同時在防止舉發機關怠惰,主要在促使舉發機關對已發生或已發現之交通違規案件理應儘速處理,避免久懸不決,而無法達成交通管理之目的,是依其文義,自應指舉發通知單之作成期限,方得使舉發機關得以明瞭,並執以為舉發行政行為之準繩。因此如舉發機關已依系爭規定於<span lang="EN-US">3</span>個月內作成舉發通知書,即與此修訂舉發期限之立法目的相符,並已符合對舉發機關合理效率之要求,是「舉發」與「舉發通知單」之送達程序是否合法,尚屬有間。</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-75879559236286050802023-04-21T11:00:00.006-07:002023-04-21T11:00:00.233-07:00【新法的究責期間由5年修正為1年,別人免責卻沒我的份?】(366)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEhf0LC746nIioO8du2Cm_d2iikVKKr20xTDyyfoDd8STyrnFCoZizALNG3RWxz3rqMs8VrMXKoMZEiz9FH5VmhYNGpw3lrlbBNmfVu6RHfH7Z9ZUZ0bhUzwUK_uWVlhXFtflKFyb9H7jTnbJy3fd5rlPkCxyV4nhaoRgGmo_HhWjweJnfjTewMyewVi=s3708" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="2920" data-original-width="3708" height="315" src="https://blogger.googleusercontent.com/img/a/AVvXsEhf0LC746nIioO8du2Cm_d2iikVKKr20xTDyyfoDd8STyrnFCoZizALNG3RWxz3rqMs8VrMXKoMZEiz9FH5VmhYNGpw3lrlbBNmfVu6RHfH7Z9ZUZ0bhUzwUK_uWVlhXFtflKFyb9H7jTnbJy3fd5rlPkCxyV4nhaoRgGmo_HhWjweJnfjTewMyewVi=w400-h315" width="400" /></a></div><p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小創百貨公司在<span lang="EN-US">104</span>年<span lang="EN-US">11</span>月<span lang="EN-US">6</span>日到<span lang="EN-US">105</span>年<span lang="EN-US">5</span>月<span lang="EN-US">5</span>日間,持國貿局核發的專案輸入許可證,向海關申報進口日本產製貨物<span lang="EN-US">200</span>批並已放行。後來遭國貿局認定小創百貨的專案輸入許可證是不實的,所以要撤銷。基隆關也因此在<span lang="EN-US">107</span>年<span lang="EN-US">6</span>月<span lang="EN-US">4</span>日依照<span lang="EN-US">107</span>年<span lang="EN-US">5</span>月<span lang="EN-US">9</span>日修正前關稅法第<span lang="EN-US">96</span>條第<span lang="EN-US">4</span>項規定,責令小創百貨限期辦理退運回日本。小創百貨認為關稅法第<span lang="EN-US">96</span>條第<span lang="EN-US">4</span>項海關責令限期辦理退運的處分期限已由貨物放行後<span lang="EN-US">5</span>年修改為<span lang="EN-US">1</span>年,基隆關怎麼能以修正前的關稅法規定對放行超過<span lang="EN-US">1</span>年的貨物要求限期辦理退運呢<span lang="EN-US">?</span>請問小創百貨的主張有沒有理由呢?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小創百貨的主張沒有理由喔。小創百貨在報運貨物進口時,就要先了解什麼是不得進口的貨物,依照關稅法施行細則第<span lang="EN-US">60</span>條規定,所稱不得進口的貨物,是指未經許可或核准,且未經處分沒入的進口貨物。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">如果是不得進口的貨物,也無法取得核准文件者,海關將依關稅法第<span lang="EN-US">96</span>條第<span lang="EN-US">1</span>項前段「不得進口之貨物,海關應責令納稅義務人限期辦理退運」的規定辦理。依同條第<span lang="EN-US">4</span>項的原規定可責令企業退運的期限,是在貨物放行後<span lang="EN-US">5</span>年內。然而依實務運作情形,進口貨物放行後超過<span lang="EN-US">1</span>年,多已銷售或消費完畢,也難達成要求辦理退運的行政目的,所以同條第<span lang="EN-US">4</span>項已經在<span lang="EN-US">107</span>年<span lang="EN-US">5</span>月<span lang="EN-US">9</span>日修正,將有關責令退運、沒入保證金或追繳貨價的處分期限由<span lang="EN-US">5</span>年修正為<span lang="EN-US">1</span>年(下稱新法)。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">而小創百貨在<span lang="EN-US">104</span>年<span lang="EN-US">11</span>月<span lang="EN-US">6</span>日到<span lang="EN-US">105</span>年<span lang="EN-US">5</span>月<span lang="EN-US">5</span>日間違規進口不得進口的貨物,是在新法生效前,在此新舊法交替之際,應該如何適用呢<span lang="EN-US">?</span>依照<b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA%2c108%2c%e4%b8%8a%2c782%2c20210114%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院108</span></span><span lang="EN-US"><span lang="EN-US">年度上字<span lang="EN-US">第782</span></span></span><span lang="EN-US"><span lang="EN-US">號判決</span></span></a></span></b>的見解,這些貨物應退運的構成要件事實在新法生效前已經實現,所以應該適用當時有效的舊法規定,不可能適用當時不存在的新法。也就是說法律一旦發生變動,除了法律有溯及適用的特別規定者外,原則上應該是從法律公布生效日起,向將來發生效力此即法律不溯既往原則。而違反關稅法第<span lang="EN-US">96</span>條第<span lang="EN-US">1</span>項,必須依同條第<span lang="EN-US">4</span>項規定責令辦理退運者,其違規事實如果是發生在新法生效以前,而且從貨物放行的翌日起算<span lang="EN-US">5</span>年到<span lang="EN-US">107</span>年<span lang="EN-US">5</span>月<span lang="EN-US">11</span>日新法生效時,殘餘期間<span lang="EN-US">1</span>年以上者,海關責令退運,應該從新法生效日起算<span lang="EN-US">1</span>年內為之,以避免發生適用新法規定的違規案件其責令退運期限較違規事實發生在新法生效前的案件還先到期的不合理現象。這樣也較符合新法縮短退運期限的立法精神。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">而小創百貨這批貨物進口時,已經屬於未經許可進口而不得進口的貨物,基隆關依規定,要求退運是合法處分喔<span lang="EN-US">!</span>所以基隆關在<span lang="EN-US">107</span>年<span lang="EN-US">6</span>月<span lang="EN-US">4</span>日責令限期退運,是在新法生效日<span lang="EN-US">107</span>年<span lang="EN-US">5</span>月<span lang="EN-US">11</span>日起算<span lang="EN-US">1</span>年內,也就是在<span lang="EN-US">108</span>年<span lang="EN-US">5</span>月<span lang="EN-US">10</span>日以前,是合法的喲<span lang="EN-US">!</span>(最高行政法院<span lang="EN-US">108</span>年度上字第<span lang="EN-US">782</span>號判決參照,<span lang="EN-US">110</span>年<span lang="EN-US">3</span>月編寫)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">關稅法</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">96</span>條<span style="mso-bidi-font-weight: bold;">(修正日期:民國<span lang="EN-US">107</span>年<span lang="EN-US">05</span>月<span lang="EN-US">09</span>日)<span lang="EN-US"><o:p></o:p></span></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">不得進口之貨物,海關應責令納稅義務人限期辦理退運;如納稅義務人以書面聲明放棄或未依限辦理退運,海關得將其貨物變賣,所得價款,於扣除應納關稅及必要費用後,如有餘款,應繳歸國庫。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">依前項及第<span lang="EN-US">73</span>條第<span lang="EN-US">2</span>項、第<span lang="EN-US">74</span>條第<span lang="EN-US">2</span>項規定處理之貨物,無法變賣而需銷毀時,應通知納稅義務人限期在海關監視下自行銷毀;屆期未銷毀者,由海關逕予銷毀,其有關費用,由納稅義務人負擔,並限期繳付海關。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">已繳納保證金或徵稅放行之貨物,經海關查明屬第一項應責令限期辦理退運,而納稅義務人未依限辦理者,海關得沒入其保證金或追繳其貨價。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第一項海關責令限期辦理退運及前項沒入保證金或追繳貨價之處分,應自貨物放行之翌日起算<span lang="EN-US">1</span>年內為之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">行為時關稅法第<span lang="EN-US">96</span>條第<span lang="EN-US">4</span>項(修正日期:民國<span lang="EN-US">106</span>年<span lang="EN-US">01</span>月<span lang="EN-US">18</span>日)<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第一項海關責令限期辦理退運及前項沒入保證金或追繳貨價之處分,應自貨物放行之翌日起算<span lang="EN-US">5</span>年內為之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA%2c108%2c%e4%b8%8a%2c782%2c20210114%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院108</span></span><span lang="EN-US"><span lang="EN-US">年度上字第782</span></span><span lang="EN-US"><span lang="EN-US">號判決</span></span></a></span></b><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(要旨)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: #333333; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">107</span><span style="color: #333333; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年<span lang="EN-US">5</span>月<span lang="EN-US">9</span>日修正之關稅法第<span lang="EN-US">96</span>條第<span lang="EN-US">4</span>項將有關責令退運、沒入保證金或追繳貨價之處分期限由<span lang="EN-US">5</span>年修正為<span lang="EN-US">1</span>年。系爭貨物於<span lang="EN-US">104</span>年<span lang="EN-US">11</span>月<span lang="EN-US">6</span>日至<span lang="EN-US">105</span>年<span lang="EN-US">5</span>月<span lang="EN-US">5</span>日間進口時,已屬未經許可進口而不得進口之貨物,海關責令退運之構成要件已於生活事實中完整具體實現,依當時舊法的規定,海關責令限期辦理退運,應自貨物放行時翌日起算<span lang="EN-US">5</span>年內(即<span lang="EN-US">109</span>年<span lang="EN-US">11</span>月至<span lang="EN-US">110</span>年<span lang="EN-US">5</span>月)為之。系爭貨物自放行翌日起算至新法修正生效未滿<span lang="EN-US">5</span>年,且殘餘時間為<span lang="EN-US">1</span>年以上,於此<span lang="EN-US">5</span>年跨越新舊法情況下,若仍適用舊法的規定責令辦理退運,將有失公平,亦與關稅法第<span lang="EN-US">96</span>條第<span lang="EN-US">4</span>項修正之立法精神未符。故於此情形,海關責令限期退運者,宜自新法生效日起算<span lang="EN-US">1</span>年內,即<span lang="EN-US">108</span>年<span lang="EN-US">5</span>月<span lang="EN-US">10</span>日以前為之,以期平允。<span lang="EN-US"><o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-4506909725468190462023-04-14T11:00:00.006-07:002023-04-14T11:00:00.199-07:00【大家一起擺爛不做,可以分開罰嗎?】(382)<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEiUcfbTO6s-UTKRtDvsxfxuAN4-my1hujJa3vte7XlCKIB3hq1--WrMQBMGWmTx5_1Yc3MH3aO5Zf_nXOu2wjGdD57DwYGNS-UMkJq-fkzO7wdfl8lBO-sRb79-c9ICEcUrm2hFQ6uuYb8r6gBNBoEUJSXU7ugrdKjxRV5M-QVcao_OApUCBtb6g7Ud=s4418" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="4179" data-original-width="4418" height="379" src="https://blogger.googleusercontent.com/img/a/AVvXsEiUcfbTO6s-UTKRtDvsxfxuAN4-my1hujJa3vte7XlCKIB3hq1--WrMQBMGWmTx5_1Yc3MH3aO5Zf_nXOu2wjGdD57DwYGNS-UMkJq-fkzO7wdfl8lBO-sRb79-c9ICEcUrm2hFQ6uuYb8r6gBNBoEUJSXU7ugrdKjxRV5M-QVcao_OApUCBtb6g7Ud=w400-h379" width="400" /></a></div><br /><span style="font-family: 新細明體, "serif"; font-size: 14pt;">案例:</span><p></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">開開公司及發發公司為新北市某社區開發案中環境影響說明書(下稱環說書)的開發單位。卻沒有執行該開發案經過新北市政府公告的環說書審查結論,<a name="_Hlk72702920">未每週監測一次地表沉陷觀測點等安全監測項目,</a>主管機關新北市政府環境保護局於是以該二公司違反環境影響評估法第<span lang="EN-US">17</span>條規定,依同法第<span lang="EN-US">23</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">1</span>款分別對開開及發發兩間公司各處新臺幣<span lang="EN-US">30</span>萬元罰鍰,並依環境教育法第<span lang="EN-US">23</span>條規定,各處負責人環境講習<span lang="EN-US">2</span>小時。開開公司與發發公司很不服氣,認為開發單位是共同違反同一個執行環說書及審查結論的義務,主管機關不應該分別處罰。請問,開開公司與發發公司的想法,有道理嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">之前,我們以最高行政法院<span lang="EN-US">109</span>年度裁字第<span lang="EN-US">1999</span>號裁定的案件為例,就環境影響評估的審查流程、開發單位應該遵守的義務作過說明,這次我們要談的,則是後續開發單位違反義務後的處罰問題。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">就上面的疑問,<span lang="EN-US"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109,%E4%B8%8A,633,20210316,1"><span lang="EN-US" style="mso-bidi-font-family: "Times New Roman";"><span lang="EN-US">最高行政法院109</span></span><span lang="EN-US" style="mso-bidi-font-family: "Times New Roman";"><span lang="EN-US">年度上字第633</span></span><span lang="EN-US" style="mso-bidi-font-family: "Times New Roman";"><span lang="EN-US">號<span lang="EN-US">判決</span></span></span></a></span>表示,行政罰的處罰對象,為違反行政法義務的人(自然人、法人、機關團體)。<span style="mso-bidi-font-weight: bold;">在多數開發行為者從事同一開發案的情況,由於存在多數開發單位,在違反行政法上義務的事實發生時,主管機關應該要就各個開發單位是否均有違反行政法上義務的行為及故意、過失各自觀察,判斷,才能決定裁罰與否。</span><span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">最高行政法院認為,環境影響評估法中所設計的各種作為或不作為的公法上義務,其行為主體都是從事開發行為的人,也就是開發單位。</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">而在本案的情形中,開開公司與發發公司都是該社區開發案中被記載在環說書上的開發單位,依照環境影響評估法第<span lang="EN-US">17</span>條規定,<span style="mso-bidi-font-weight: bold;">兩家公司都各自負有切實執行該環說書所載內容的行政法上義務,如果兩家公司都違反了執行環說書內容的義務,例如未各自監測地表沉陷觀測點等,依照行政罰法第<span lang="EN-US">3</span>條的規定,當然要對自己的行為負責,自然也都會是主管機關依法處罰的對象。如果只有其中一家公司依法執行,另一家沒有共同履行,則沒有履行義務的開發單位依然構成行政法上義務的違反。不能認為只要其中一家公司有依法執行環說書的內容,就算是另一家公司也履行了義務</span>(<span lang="EN-US">110</span>年<span lang="EN-US">4</span>月編寫)。<span lang="EN-US" style="mso-bidi-font-weight: bold;"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></p><a name='more'></a><span lang="EN-US"><o:p></o:p></span><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">行政罰法第<span lang="EN-US">3</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本法所稱行為人,係指實施違反行政法上義務行為之自然人、法人、設有代表人或管理人之非法人團體、中央或地方機關或其他組織。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">環境影響評估法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">為預防及減輕開發行為對環境造成不良影響,藉以達成環境保護之目的,特制定本法。本法未規定者,適用其他有關法令之規定。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本法所稱主管機關︰在中央為行政院環境保護署;在直轄市為直轄市政府;在縣(市)為縣(市)政府。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">17</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">開發單位應依環境影響說明書、評估書所載之內容及審查結論,切實執行。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">23</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">1</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">有下列情形之一,處新臺幣<span lang="EN-US">30</span>萬元以上<span lang="EN-US">150</span>萬元以下罰鍰,並限期改善;屆期仍未改善者,得按日連續處罰:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">一、違反第<span lang="EN-US">7</span>條第<span lang="EN-US">3</span>項、第<span lang="EN-US">16</span>條之<span lang="EN-US">1</span>或第<span lang="EN-US">17</span>條之規定者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">環境影響評估法施行細則第<span lang="EN-US">7</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本法所稱開發單位,指自然人、法人、團體或其他從事開發行為者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">環境教育法第<span lang="EN-US">23</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">自然人、法人、設有代表人或管理人之非法人團體、中央或地方機關(構)或其他組織違反環境保護法律或自治條例之行政法上義務,經處分機關處分停工、停業或新臺幣<span lang="EN-US">5</span>千元以上罰鍰者,處分機關並應令該自然人、法人、機關或團體指派有代表權之人或負責環境保護權責人員接受<span lang="EN-US">1</span>小時以上<span lang="EN-US">8</span>小時以下環境講習。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><a name="_Hlk44192441"><span class="MsoHyperlink"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p><span style="text-decoration: none;"> </span></o:p></span></b></span></a></p>
<p class="MsoNormal"><span style="mso-bookmark: _Hlk44192441;"></span><a href="https://bit.ly/3xzO4dr"><span style="mso-bookmark: _Hlk44192441;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">最高行政法院<span lang="EN-US">109</span>年度上字第<span lang="EN-US">633</span>號判決</span></b></span></a><span style="mso-bookmark: _Hlk44192441;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(要旨)</span></span><span style="mso-bookmark: _Hlk44192441;"><b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US" style="color: blue; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></u></b></span></p>
<span style="mso-bookmark: _Hlk44192441;"></span>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">按行政罰之處罰,以違反行政法上義務為前提,而實施處罰構成要件行為之義務主體,自屬依法處罰之對象。因環評法之權利義務,均係針對開發階段之事實,設計從事開發行為者應作為或不作為之具體規範,相關處罰自亦係各別就行為主體有無違反該項公法上義務,作為觀察。在多數開發行為者從事同一開發案之情形,應存在多數開發單位,於違反行政法上義務之事實發生時,主管機關即應各自觀察,判斷各開發單位,是否均有違反行政法上義務之行為及故意、過失,而作為裁罰與否之依據。<span lang="EN-US"><o:p></o:p></span></span></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-24935431531772738652023-04-07T11:00:00.005-07:002023-04-07T11:00:00.234-07:00【科學園區內的公司賣「非保稅貨物」到國內,營業稅要由誰來繳納?】(353)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEgBDsxNG6IiGV9LcxDvF-JI93X2pDlObPsMC-84MGUHr91Sx2t7AfyheY9k2vd-UK4FwbvjPu3-zuE58fKegNLRSdTGdH6Cf7VvIgoT--PGtnH5wcOZyRM4yDSiBCLD5Cz78EL1qLF0kP6atK2AdJ8iZpGDkKiSN31Aj8H8PU-xB7L6xlrKjnJ1RbKj=s4272" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3789" data-original-width="4272" height="355" src="https://blogger.googleusercontent.com/img/a/AVvXsEgBDsxNG6IiGV9LcxDvF-JI93X2pDlObPsMC-84MGUHr91Sx2t7AfyheY9k2vd-UK4FwbvjPu3-zuE58fKegNLRSdTGdH6Cf7VvIgoT--PGtnH5wcOZyRM4yDSiBCLD5Cz78EL1qLF0kP6atK2AdJ8iZpGDkKiSN31Aj8H8PU-xB7L6xlrKjnJ1RbKj=w400-h355" width="400" /></a></div><p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">大巨人科技公司是中部科學園區內的公司,想要銷售一批非保稅的<span lang="EN-US">CD</span>唱片給園區外的國內廠商,是否屬於營業稅法第<span lang="EN-US">5</span>條第<span lang="EN-US">2</span>款的「進口」?營業稅要由誰來繳納?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">要由大巨人科技公司開立發票繳納營業稅。依據營業稅法第<span lang="EN-US">1</span>條規定,在中華民國境內銷售貨物或勞務及進口貨物,均應依營業稅法規定課徵營業稅。因為大巨人科技公司銷售給國內廠商的<span lang="EN-US">CD</span>是非保稅貨物,不需要經過報關手續,不屬於營業稅法第<span lang="EN-US">5</span>條第<span lang="EN-US">2</span>款的「進口」,而是屬於一般營業人在銷售貨物的行為,依營業稅法第<span lang="EN-US">2</span>條第<span lang="EN-US">1</span>款規定,營業稅的納稅義務人是大巨人科技公司。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">所謂保稅貨物,是指存放於保稅區域內<span lang="EN-US">(</span>例如:政府核定的免稅出口區內外銷事業、科學工業園區內的園區事業及海關管理的保稅工廠或保稅倉庫<span lang="EN-US">)</span>,尚未繳納有關進口稅捐,將來要加工後再行出口的貨物;如果貨物已經繳納進口稅捐或營業稅,就是非保稅貨物。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">如果保稅貨物由免稅出口區的外銷事業等銷售到國內其他應稅地區時,因為屬於尚未繳納有關稅捐之保稅貨物,必須向海關辦理報關手續,這樣的行為就是營業稅法第<span lang="EN-US">5</span>條第<span lang="EN-US">2</span>款所規定的「進口」,是由進口貨物的收貨人或持有人依法報關,繳納有關稅捐。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">而銷售非保稅貨物到國內其他應稅地區,該貨物沒有保稅的問題,無須報關,就不是營業稅法第<span lang="EN-US">5</span>條第<span lang="EN-US">2</span>款所規定進口的範圍,而跟一般營業人在國內銷售貨物之行為相同,當然應該依營業稅法第<span lang="EN-US">35</span>條規定開立統一發票並報繳營業稅,財政部<span lang="EN-US">76</span>年<span lang="EN-US">8</span>月<span lang="EN-US">31</span>日臺財稅字第<span lang="EN-US">7623300</span>號函就是這樣規定。司法院大法官對於這個函釋在<span lang="EN-US">89</span>年<span lang="EN-US">12</span>月<span lang="EN-US">22</span>日以<span lang="EN-US"><a href="https://cons.judicial.gov.tw/docdata.aspx?fid=100&id=310700"><span lang="EN-US"><span lang="EN-US">司法院釋字第519</span></span><span lang="EN-US"><span lang="EN-US">號解釋</span></span></a></span>認定並無違憲。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">所以大巨人科技公司在銷售非保稅<span lang="EN-US">CD</span>給園區外的國內廠商時,要記得開發票報繳營業稅,免得被處罰喔!<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(110</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年<span lang="EN-US">2</span>月編寫<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">營業稅法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>條<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">在中華民國境內銷售貨物或勞務及進口貨物,均應依本法規定課徵加值型或非加值型之營業稅。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>條<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">營業稅之納稅義務人如下:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">一、銷售貨物或勞務之營業人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">二、進口貨物之收貨人或持有人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">三、外國之事業、機關、團體、組織,在中華民國境內無固定營業場所者,其所銷售勞務之買受人。但外國國際運輸事業,在中華民國境內無固定營業場所而有代理人者,為其代理人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">四、第<span lang="EN-US">8</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">27</span>款、第<span lang="EN-US">28</span>款規定之農業用油、漁業用油有轉讓或移作他用而不符免稅規定者,為轉讓或移作他用之人。但轉讓或移作他用之人不明者,為貨物持有人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">5</span>條第<span lang="EN-US">2</span>款<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">貨物有下列情形之一,為進口:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">二、保稅貨物自保稅區進入中華民國境內之其他地區者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">35</span>條<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>項<span lang="EN-US">)</span>營業人除本法另有規定外,不論有無銷售額,應以每<span lang="EN-US">2</span>月為<span lang="EN-US">1</span>期,於次期開始<span lang="EN-US">15</span>日內,填具規定格式之申報書,檢附退抵稅款及其他有關文件,向主管稽徵機關申報銷售額、應納或溢付營業稅額。其有應納營業稅額者,應先向公庫繳納後,檢同繳納收據一併申報。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>項<span lang="EN-US">)</span>營業人銷售貨物或勞務,依第<span lang="EN-US">7</span>條規定適用零稅率者,得申請以每月為<span lang="EN-US">1</span>期,於次月<span lang="EN-US">15</span>日前依前項規定向主管稽徵機關申報銷售額、應納或溢付營業稅額。但同一年度內不得變更。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">3</span>項<span lang="EN-US">)</span>前<span lang="EN-US">2</span>項營業人,使用統一發票者,並應檢附統一發票明細表。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">財政部<span lang="EN-US">76</span>年<span lang="EN-US">8</span>月<span lang="EN-US">31</span>日臺財稅字第<span lang="EN-US">7623300</span>號函<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">免稅出口區內之外銷事業、科學工業園區內之園區事業、海關管理之保稅工廠或保稅倉庫,銷售貨物至國內課稅區,其依有關規定無需報關者,應由銷售貨物之營業人開立統一發票,並依營業稅法第<span lang="EN-US">35</span>條之規定報繳營業稅。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><a href="https://cons.judicial.gov.tw/docdata.aspx?fid=100&id=310700"><span lang="EN-US"><span lang="EN-US">司法院釋字第519</span></span><span lang="EN-US"><span lang="EN-US">號<span lang="EN-US">解<span lang="EN-US">釋</span></span></span></span></a><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">財政部中華民國<span lang="EN-US">76</span>年<span lang="EN-US">8</span>月<span lang="EN-US">31</span>日臺財稅字第<span lang="EN-US">7623300</span>號函示所稱:「免稅出口區內之外銷事業、科學工業園區內之園區事業、海關管理之保稅工廠或保稅倉庫,銷售貨物至國內課稅區,其依有關規定無須報關者,應由銷售貨物之營業人開立統一發票,並依營業稅法第<span lang="EN-US">35</span>條之規定報繳營業稅」,係主管機關基於法定職權,為執行營業稅法關於營業稅之課徵,避免保稅區事業銷售無須報關之非保稅貨物至國內課稅區時逃漏稅捐而為之技術性補充規定,此與營業稅法第<span lang="EN-US">5</span>條第<span lang="EN-US">2</span>款所稱進口及第<span lang="EN-US">41</span>條第<span lang="EN-US">2</span>項前段對於進口供營業用之貨物,於進口時免徵營業稅均屬有間,符合營業稅法之意旨,尚未違背租稅法定主義,與憲法第<span lang="EN-US">19</span>條及營業稅法第<span lang="EN-US">2</span>條、第<span lang="EN-US">5</span>條第<span lang="EN-US">2</span>款、第<span lang="EN-US">41</span>條第<span lang="EN-US">1</span>項前段規定均無牴觸。</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(89</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">年<span lang="EN-US">12</span>月<span lang="EN-US">22</span>日公布<span lang="EN-US">)<o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-18384914365784840602023-03-31T11:00:00.003-07:002023-03-31T11:00:00.190-07:00【憑什麼給我丙等?】(349)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEgxHkr4BlfXhKfi90qM2nzMA8S18yCRktIeC-suSIlK60U04X-ZcN5JWpOcYoxWtVBbZRC18dG6Augajco6SBeiHTM-c7QaieW145IFA44etMJczKbrQoQCNuwc3ftzQxgx5KGuqQinVXr-82mA23PNJQWVRp3XwpXhihErfNC4LZGKrR9Qz_DVtS30=s4119" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3229" data-original-width="4119" height="314" src="https://blogger.googleusercontent.com/img/a/AVvXsEgxHkr4BlfXhKfi90qM2nzMA8S18yCRktIeC-suSIlK60U04X-ZcN5JWpOcYoxWtVBbZRC18dG6Augajco6SBeiHTM-c7QaieW145IFA44etMJczKbrQoQCNuwc3ftzQxgx5KGuqQinVXr-82mA23PNJQWVRp3XwpXhihErfNC4LZGKrR9Qz_DVtS30=w400-h314" width="400" /></a></div><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿虎是一位公務人員,但他一直以自己生病為藉口,不願意配合工作單位指派的業務,而且對於主管、同事苦口婆心的輔導、勸導都置若罔聞。因此單位主管在年終考績評核時,考量阿虎<span lang="EN-US">1</span>年來的表現不佳及當年度曾遭記過及申誡,決定給予阿虎<span lang="EN-US">65</span>分,考列為丙等。阿虎相當不服,認為自己有病在身,單位主管評定考績時怎麼可以這麼具有針對性而且流於個人主觀意識,這種評定方式合理嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">在回答阿虎的案例前,先來說明公務人員考績評定在法律上的性質,依據公務人員考績法第<span lang="EN-US">2</span>條、第<span lang="EN-US">3</span>條、第<span lang="EN-US">5</span>條、第<span lang="EN-US">6</span>條第<span lang="EN-US">1</span>項、第<span lang="EN-US">13</span>條及其施行細則第<span lang="EN-US">16</span>條等規定,可以知道年終考績是每年年終考核公務人員當年的成績,自然要力求客觀且準確,因此評分時要以受評定人平時的成績以及獎懲為依據,而公務人員的平時成績,也就是他的學識、能力、操守及工作態度,必須要藉由單位主管親身經歷,並且長期觀察,才能綜合評價,無法由其他人代替,所以這在法律上稱為「專業判斷餘地」。法院審查的時候,除非這個判斷是基於錯誤的事實、資訊,或違反一般公認的判斷標準,又或是主管濫用權力,否則法院都會給予適度的尊重,採取較寬鬆的標準來審查。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例中的阿虎,除了不願意配合主管指派的業務外,也不聽從指揮和輔導,甚至在年度中遭記過和申誡。他的單位主管依照上述的規定及說明,綜合考量阿虎在工作、操性、學識及才能上的績效及表現後,依據他不聽指揮破壞紀律的具體事證,並考量他欠缺負責勤勉精神及檢討改進能力,不能勝任工作等情,再依他平時的獎懲,增減分數結果,最後評定阿虎的年終考績<span lang="EN-US">65</span>分,列為丙等,這是合理的!(最高行政法院判決參照,<span lang="EN-US">110</span>年<span lang="EN-US">1</span>月編寫)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公務人員考績法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公務人員之考績,應本綜覈名實、信賞必罰之旨,作準確客觀之考核。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">5</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年終考績應以平時考核為依據。平時考核就其工作、操行、學識、才能行之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">6</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年終考績以<span lang="EN-US">100</span>分為滿分,分甲、乙、丙、丁四等,各等分數如左:甲等:<span lang="EN-US">80</span>分以上。乙等:<span lang="EN-US">70</span>分以上,不滿<span lang="EN-US">80</span>分。丙等:<span lang="EN-US">60</span>分以上,不滿<span lang="EN-US">70</span>分。丁等:不滿<span lang="EN-US">60</span>分。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">考列甲等之條件,應於施行細則中明定之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">除本法另有規定者外,受考人在考績年度內,非有左列情形之一者,不得考列丁等:<span lang="EN-US">1</span>、挑撥離間或誣控濫告,情節重大,經疏導無效,有確實證據者。<span lang="EN-US">2</span>、不聽指揮,破壞紀律,情節重大,經疏導無效,有確實證據者。<span lang="EN-US">3</span>、怠忽職守,稽延公務,造成重大不良後果,有確實證據者。<span lang="EN-US">4</span>、品行不端,或違反有關法令禁止事項,嚴重損害公務人員聲譽,有確實證據者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">12</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">1</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">各機關辦理公務人員平時考核及專案考績,分別依左列規定:<span lang="EN-US">1</span>、平時考核:獎勵分嘉獎、記功、記大功;懲處分申誡、記過、記大過。於年終考績時,併計成績增減總分。平時考核獎懲得互相抵銷,無獎懲抵銷而累積達二大過者,年終考績應列丁等。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">13</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">平時成績紀錄及獎懲,應為考績評定分數之重要依據。平時考核之功過,除依前條規定抵銷或免職者外,曾記<span lang="EN-US">2</span>大功人員,考績不得列乙等以下;曾記<span lang="EN-US">1</span>大功人員,考績不得列丙等以下;曾記<span lang="EN-US">1</span>大過人員,考績不得列乙等以上。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">14</span>條第<span lang="EN-US">1</span>項、第<span lang="EN-US">3</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">1</span>項)各機關對於公務人員之考績,應由主管人員就考績表項目評擬,遞送考績委員會初核,機關長官覆核,經由主管機關或授權之所屬機關核定,送銓敘部銓敘審定。但非於年終辦理之另予考績或長官僅有一級,或因特殊情形報經上級機關核准不設置考績委員會時,除考績免職人員應送經上級機關考績委員會考核外,得逕由其長官考核。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">3</span>項)考績委員會對於擬予考績列丁等及一次記二大過人員,處分前應給予當事人陳述及申辯之機會。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公務人員考績法施行細則<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">3</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公務人員年終考績,綜合其工作、操行、學識、才能<span lang="EN-US">4</span>項予以評分。其中工作占考績分數百分之<span lang="EN-US">65</span>;操行占考績分數百分之<span lang="EN-US">15</span>;學識及才能各占考績分數百分之<span lang="EN-US">10</span>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">4</span>條第<span lang="EN-US">3</span>項第<span lang="EN-US">3</span>款、第<span lang="EN-US">5</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公務人員在考績年度內,有下列情事之一,不得考列甲等:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">3</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">、平時考核獎懲抵銷後,累積達記過以上處分者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">5</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">、事、病假合計超過<span lang="EN-US">14</span>日者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">6</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">受考人所具條件,不屬第<span lang="EN-US">4</span>條及本法第<span lang="EN-US">6</span>條所列舉甲等或丁等條件者,由機關長官衡量其平時成績紀錄及獎懲,或就其具體事蹟,評定適當考績等次。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">16</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公務人員平時考核獎懲,應併入年終考績增減分數。嘉獎或申誡<span lang="EN-US">1</span>次者,考績時增減其分數<span lang="EN-US">1</span>分;記功或記過<span lang="EN-US">1</span>次者,增減其分數<span lang="EN-US">3</span>分;記<span lang="EN-US">1</span>大功或<span lang="EN-US">1</span>大過者,增減其分數<span lang="EN-US">9</span>分。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">前項增分或減分,應於主管人員就考績表項目評擬時為之。獎懲之增減分數應包含於評分之內。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">最高行政法院判決(要旨)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">綜觀公務人員考績法第<span lang="EN-US">2</span>條、第<span lang="EN-US">3</span>條、第<span lang="EN-US">5</span>條、第<span lang="EN-US">6</span>條第<span lang="EN-US">1</span>項、第<span lang="EN-US">13</span>條及其施行細則第<span lang="EN-US">16</span>條等規定意旨,可知年終考績乃於每年年終考核公務人員當年<span lang="EN-US">1</span>至<span lang="EN-US">12</span>月任職期間之成績,本應務求準確客觀,其評分自須以受評人平時成績與獎懲為重要依據,方符綜覈名實之宗旨。而平時考核係按各該公務人員之工作、操行、學識、才能等項目行之,獎懲功過,均應併入年終考績增減分數,受申誡<span lang="EN-US">1</span>次者,減其分數<span lang="EN-US">1</span>分,記過<span lang="EN-US">1</span>次者,減其分數<span lang="EN-US">3</span>分,應減分數包含於評分之內,當年年終考績分數達<span lang="EN-US">60</span>分以上,不滿<span lang="EN-US">70</span>分,除曾記一大功未經抵銷外,凡未受免職處分者,均應考列丙等。又公務人員之平時學識、能力、操守及工作態度,非藉由親身經歷,並長期觀察部屬具體表現之單位主管為之,殊難正確判斷與綜合評價。故公務人員之平時成績考核,具有高度屬人性,非他人所能擅代,自具判斷餘地。茍其判斷非出於錯誤之事實認定或資訊,亦無違反一般公認之價值判斷標準及逾越權限或濫用權力之情形,行政法院審查時應予適度尊重,而採取較低審查密度。是參酌司法院釋字第<span lang="EN-US">382</span>號、第<span lang="EN-US">462</span>號、第<span lang="EN-US">553</span>號解釋理由意旨,足見人事主管機關對於所屬公務人員所為考績之核定,具有專業判斷餘地。<span lang="EN-US"><o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-8534892662178388732023-03-24T11:00:00.005-07:002023-03-24T11:00:00.192-07:00【個人賣屋要課營業稅?】(388)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEhq4nX_xjOC9moAg1Af3WH6nxJRBqGhHIj6Jef6H34jqzAWVKNp84d5dE0lrGHsN5vQ7ZnI7_gFbXSaNkOPIDelGk_nbbu89gNqIHfI0NByY7u0yBabTXlBx_kW87kagaFjnK5tDoxB1fGt-QDvRQ2BLyZA3-1uEc8hC4s0raXSDXwQiCC5t7NKTCgL=s3674" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="2723" data-original-width="3674" height="296" src="https://blogger.googleusercontent.com/img/a/AVvXsEhq4nX_xjOC9moAg1Af3WH6nxJRBqGhHIj6Jef6H34jqzAWVKNp84d5dE0lrGHsN5vQ7ZnI7_gFbXSaNkOPIDelGk_nbbu89gNqIHfI0NByY7u0yBabTXlBx_kW87kagaFjnK5tDoxB1fGt-QDvRQ2BLyZA3-1uEc8hC4s0raXSDXwQiCC5t7NKTCgL=w400-h296" width="400" /></a></div><p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">宋小姐在民國(下同)<span lang="EN-US">100</span>年到<span lang="EN-US">103</span>年間連續賣了<span lang="EN-US">8</span>戶房屋,國稅局認為這是營業性質要對宋小姐課徵營業稅。宋小姐主張自己並不是營業人,也沒有稅籍登記,而且<span lang="EN-US">8</span>戶房屋之前都是自住或者是親友住,不是營業使用不該課徵營業稅。請問宋小姐的主張有沒有道理呢?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">宋小姐的主張沒有理由喔。營業稅是以營業人為納稅義務人,只要是在中華民國境內銷售貨物或勞務及進口貨物的行為就要課徵營業稅。而營業稅法就營業人的認定,並不以形式上的稅籍登記或組織為限,只要是從事勞務或貨物銷售行為的權利主體,不論是否已辦理營業(稅籍)登記或究竟是屬於法人、獨資商號或自然人個人,也不問其是公營、私營或公私合營,依照營業稅的立法目的,都是營業稅第<span lang="EN-US">2</span>條第<span lang="EN-US">1</span>款所定營業稅的納稅義務人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">而營業人所從事的是否是營業行為呢<span lang="EN-US">?</span>依照<b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA%2c109%2c%e5%88%a4%2c415%2c20200730%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院109</span></span><span lang="EN-US"><span lang="EN-US">年度判字第415</span></span><span lang="EN-US"><span lang="EN-US">號<span lang="EN-US">判決</span></span></span></a></span></b>的見解,營業稅法規定銷售貨物行為要課徵營業稅,而銷售行為,是指具備營利目的的持續性出賣行為,而持續性的特徵,則表現在一段期間內反覆多次為出賣行為,也就是重在對於外在交易行為的觀察,以勞務或貨物銷售行為是否具有經常性、持續性的特徵,作為判斷營業行為的依據。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">所以宋小姐在<span lang="EN-US">100</span>年到<span lang="EN-US">103</span>年間連續賣了<span lang="EN-US">8</span>戶房屋,以交易的數量及頻率來看,顯然已經超出一般房屋為固定資產的使用特性,不能認為是一時性或偶發性的交易行為,所以宋小姐所為是基於營利為目的的營業人,經常性且持續從事一定經濟活動的營業行為,國稅局當然要對宋小姐課徵營業稅囉。(最高行政法院<span lang="EN-US">109</span>年度判字第<span lang="EN-US">415</span>號判決參照,<span lang="EN-US">110</span>年<span lang="EN-US">5</span>月編寫)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">加值型及非加值型營業稅法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>條<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">營業稅之納稅義務人如下:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">一、銷售貨物或勞務之營業人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">二、進口貨物之收貨人或持有人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">三、外國之事業、機關、團體、組織,在中華民國境內無固定營業場所者,其所銷售勞務之買受人。但外國國際運輸事業,在中華民國境內無固定營業場所而有代理人者,為其代理人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">四、第<span lang="EN-US">8</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">27</span>款、第<span lang="EN-US">28</span>款規定之農業用油、漁業用油有轉讓或移作他用而不符免稅規定者,為轉讓或移作他用之人。但轉讓或移作他用之人不明者,為貨物持有人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">6</span>條<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">有下列情形之一者,為營業人:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">一、以營利為目的之公營、私營或公私合營之事業。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">二、非以營利為目的之事業、機關、團體、組織,有銷售貨物或勞務。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">三、外國之事業、機關、團體、組織,在中華民國境內之固定營業場所。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">四、外國之事業、機關、團體、組織,在中華民國境內無固定營業場所,銷售電子勞務予境內自然人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">財政部<span lang="EN-US">106.06.07</span>台財稅字第<span lang="EN-US">10604591190</span>號令<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">一、個人購屋<span lang="EN-US">(</span>含法拍屋<span lang="EN-US">)</span>或將持有之土地建屋<span lang="EN-US">(</span>含拆除改建房屋及與營業人合建分屋<span lang="EN-US">)</span>並銷售,如符合下列要件之一者,自本令發布日起,應依法課徵營業稅:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">一<span lang="EN-US">)</span>設有固定營業場所<span lang="EN-US">(</span>除有形營業場所,亦包含設置網站或加入拍賣網站等<span lang="EN-US">)</span>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">二<span lang="EN-US">)</span>具備營業牌號<span lang="EN-US">(</span>不論是否已依法辦理稅籍登記<span lang="EN-US">)</span>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">三<span lang="EN-US">)</span>經查有僱用員工協助處理房屋銷售事宜。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">四<span lang="EN-US">)</span>具有經常性或持續性銷售房屋行為。但房屋取得後逾<span lang="EN-US">6</span>年始銷售,或建屋前土地持有<span lang="EN-US">10</span>年以上者,不在此限。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA%2c109%2c%e5%88%a4%2c415%2c20200730%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院109</span></span><span lang="EN-US"><span lang="EN-US">年度<span lang="EN-US">判<span lang="EN-US">字第415</span></span></span></span><span lang="EN-US"><span lang="EN-US">號判決</span></span></a></span></b><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(要旨)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: #333333; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">營業稅法就營業人之認定,並不以形式上之稅籍登記或組織為限,凡從事勞務或貨物銷售行為之權利主體,即屬營業人,是個人以營利為目的亦屬營業人。營業稅法規定銷售貨物行為要課徵營業稅,而銷售行為,係指具備營利目的之持續性出賣行為,而持續性之特徵,則表現在一段期間內反覆多次為出賣行為,即重在對於外在交易行為之觀察,以勞務或貨物銷售行為是否具有經常性、持續性的特徵,作為判斷營業人及營業行為之依據。<span lang="EN-US"><o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-27421300544362125642023-03-17T11:00:00.004-07:002023-03-17T11:00:00.212-07:00【精神疾病嚴重病人,不服衛生福利部許可強制住院,應向那個法院提起救濟?】(367)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEgMNKmuSHzOIioOZe7IPT_3VwhF08Wy8vdlcMePpo3NA1YZbvgnkr6jvArqoFY7yn0rIQXXnfzZqig6_QueNJSYQBGOdnps8azKyvJ_gCjIgYcGfJCRQCy_WSlnNMmJTiNju-Uss9BP0o5JTsOvM09JnhhYvuqL96GyxZyDlzaibSzuJZ1XpYVDEUDu=s4094" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="4094" data-original-width="3350" height="400" src="https://blogger.googleusercontent.com/img/a/AVvXsEgMNKmuSHzOIioOZe7IPT_3VwhF08Wy8vdlcMePpo3NA1YZbvgnkr6jvArqoFY7yn0rIQXXnfzZqig6_QueNJSYQBGOdnps8azKyvJ_gCjIgYcGfJCRQCy_WSlnNMmJTiNju-Uss9BP0o5JTsOvM09JnhhYvuqL96GyxZyDlzaibSzuJZ1XpYVDEUDu=w328-h400" width="328" /></a></div><p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小李經甲醫院緊急安置及進行強制鑑定,鑑定結果為精神疾病嚴重病人,甲醫院即依精神衛生法第<span lang="EN-US">41</span>條規定向衛生福利部<span lang="EN-US">(</span>下稱衛福部<span lang="EN-US">)</span>申請強制住院,經衛福部精神疾病強制鑑定、強制社區治療北部地區審查會(下稱審查會)決議,許可甲醫院申請小李強制住院。小李不服,經訴願後向臺北高等行政法院起訴主張衛福部許可強制住院審查決定通知書違法,請求撤銷,小李是不是告錯法院了呢?<b><span lang="EN-US"><o:p></o:p></span></b></span></p>
<p class="MsoNormal"><b><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"> <o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小李應向<b>少年及家事法院</b>提起救濟<span lang="EN-US">(</span>未設少年及家事法院地區,由地方法院家事法庭處理之<span lang="EN-US">)</span>,因為嚴重病人如有全日住院治療之必要而拒絕時,依精神衛生法第<span lang="EN-US">41</span>條第<span lang="EN-US">2</span>項、第<span lang="EN-US">42</span>條第<span lang="EN-US">1</span>項規定得緊急安置(期間最長為<span lang="EN-US">5</span>日),於緊急安置之日起<span lang="EN-US">2</span>日內完成強制鑑定,並於緊急安置之<span lang="EN-US">5</span>日期間內取得強制住院許可。於取得強制住院許可起,緊急安置即轉為強制住院,該嚴重病人復得依精神衛生法第<span lang="EN-US">42</span>條第<span lang="EN-US">3</span>項規定向法院聲請裁定停止強制住院,而此之法院,依家事事件法第<span lang="EN-US">3</span>條第<span lang="EN-US">4</span>項第<span lang="EN-US">12</span>款規定,係屬少年及家事法院(下稱少家法院)之審判權限。<b><span lang="EN-US"><o:p></o:p></span></b></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.05pt;"><b><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"> </span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">再者,少家法院於審理停止強制住院聲請,除針對強制住院之執行措施為審查外,仍須就強制住院許可之必要性、合法性等實體事項進行審查。因此,嚴重病人聲請停止強制住院時,基於憲法第<span lang="EN-US">8</span>條對於人身自由保障之意旨,為求及時有效救濟,審理該聲請案之少家法院自應一併審查該決定之適法與否,方屬符合法規之意旨,此觀之精神衛生法第<span lang="EN-US">15</span>條立法理由「審查會之審查結果,性質與行政處分相近,惟強制住院之目的與強制處分或保安處分相類似,且具有人身自由絕對拘束之效果。再者,此類審查案件如循行政救濟程序(訴願、行政訴訟)處理,不但性質不宜,在實務運作上亦緩不濟急,故對於審查會之強制住院審查決定乃不採行政救濟,另於第<span lang="EN-US">46</span>條(行政院提案,現行法<span lang="EN-US">42</span>條)規定特別之救濟方式,即嚴重病人或緊急聯絡人對於審查結果有不同意見,得即向法院聲請停止之。」等語即明。精神衛生法既已特別規定救濟程序,嚴重病人未於強制住院期間聲請停止,而主張住院許可違法,為避免不當割裂審判權,並造成嚴重病人行使救濟權利之障礙,自應仍由少家法院或地方法院家事法庭審理。<b><span lang="EN-US"><o:p></o:p></span></b></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.05pt;"><b><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"> </span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">因此,本件小李不服衛福部審查會決議許可甲醫院申請小李強制住院,雖涉及公法上之爭議,但參照上開相關規定之立法意旨及說明,本件爭執應循家事事件程序,由少家法院或地方法院家事法庭審理以為解決。附帶一提,依家事事件法第<span lang="EN-US">185</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">2</span>款規定,此類家事事件的管轄法院專屬於嚴重病人住所地、居所地或所在地的法院<span lang="EN-US">(110</span>年<span lang="EN-US">3</span>月編寫<span lang="EN-US">)<b><o:p></o:p></b></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"> </span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">精神衛生法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">為促進國民心理健康,預防及治療精神疾病,保障病人權益,支持並協助病人於社區生活,特制定本法。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">15</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">精神疾病強制住院、強制社區治療有關事項,由中央主管機關精神疾病強制鑑定、強制社區治療審查會(以下簡稱審查會)審查。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">41</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>項<span lang="EN-US">) </span>嚴重病人傷害他人或自己或有傷害之虞,經專科醫師診斷有全日住院治療之必要者,其保護人應協助嚴重病人,前往精神醫療機構辦理住院。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>項<span lang="EN-US">) </span>前項嚴重病人拒絕接受全日住院治療者,直轄市、縣(市)主管機關得指定精神醫療機構予以緊急安置,並交由二位以上直轄市、縣(市)主管機關指定之專科醫師進行強制鑑定。但於離島地區,強制鑑定得僅由一位專科醫師實施。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">3</span>項<span lang="EN-US">) </span>前項強制鑑定結果,仍有全日住院治療必要,經詢問嚴重病人意見,仍拒絕接受或無法表達時,應即填具強制住院基本資料表及通報表,並檢附嚴重病人及其保護人之意見及相關診斷證明文件,向審查會申請許可強制住院;強制住院可否之決定,應送達嚴重病人及其保護人。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">4</span>項<span lang="EN-US">) </span>第<span lang="EN-US">2</span>項之緊急安置及前項之申請強制住院許可,由直轄市、縣(市)主管機關委託指定精神醫療機構辦理之;緊急安置、申請強制住院之程序、應備文件及其他應遵行事項之辦法,由中央主管機關定之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">42</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>項<span lang="EN-US">) </span>緊急安置期間,不得逾<span lang="EN-US">5</span>日,並應注意嚴重病人權益之保護及進行必要之治療;強制鑑定,應自緊急安置之日起<span lang="EN-US">2</span>日內完成。經鑑定無強制住院必要或未於前開<span lang="EN-US">5</span>日期間內取得強制住院許可時,應即停止緊急安置。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>項<span lang="EN-US">) </span>強制住院期間,不得逾<span lang="EN-US">60</span>日。但經二位以上直轄市、縣(市)主管機關指定之專科醫師鑑定有延長之必要,並報經審查會許可者,得延長之;其延長期間,每次以<span lang="EN-US">60</span>日為限。強制住院期間,嚴重病人病情改善而無繼續強制住院必要者,指定精神醫療機構應即為其辦理出院,並即通報直轄市、縣(市)主管機關。強制住院期滿或審查會認無繼續強制住院之必要者,亦同。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">3</span>項<span lang="EN-US">) </span>經緊急安置或強制住院之嚴重病人或其保護人,得向法院聲請裁定停止緊急安置或強制住院。嚴重病人或保護人對於法院裁定有不服者,得於裁定送達後<span lang="EN-US">10</span>日內提起抗告,對於抗告法院之裁定不得再抗告。聲請及抗告期間,對嚴重病人得繼續緊急安置或強制住院。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">4</span>項<span lang="EN-US">) </span>前項之聲請及抗告期間,法院認有保障嚴重病人利益之必要時,得依聲請以裁定先為一定之緊急處置。對於緊急處置之裁定不得聲明不服。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">5</span>項<span lang="EN-US">) </span>經中央主管機關認可之病人權益促進相關公益團體,得就強制治療、緊急安置進行個案監督及查核;其發現不妥情事時,應即通知各該主管機關採取改善措施,並得基於嚴重病人最佳利益之考量,準用第<span lang="EN-US">3</span>項規定,向法院聲請裁定停止緊急安置或強制住院。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"> </span></b></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">家事事件法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本法所定家事事件由少年及家事法院處理之;未設少年及家事法院地區,由地方法院家事法庭處理之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">3</span>條第<span lang="EN-US">4</span>項第<span lang="EN-US">12</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">下列事件為丁類事件:十二、停止緊急安置或強制住院事件。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">185</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">2</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">下列停止事件,專屬嚴重病人住所地、居所地或所在地法院管轄:二、關於停止強制住院事件<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"> </span></p>
<p class="MsoNormal"><b><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,108%2c%e4%b8%8a%2c730%2c20210225%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院108</span></span><span lang="EN-US"><span lang="EN-US">年度<span lang="EN-US">上<span lang="EN-US">字第730</span></span></span></span><span lang="EN-US"><span lang="EN-US">號<span lang="EN-US">判決</span></span></span></a></span></b><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(要旨)<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">精神衛生法既已特別規定救濟程序,嚴重病人未於強制住院期間聲請停止,於出院後始單獨主張住院許可違法,為避免不當割裂審判權,並造成嚴重病人行使救濟權利之障礙,自應仍由少家法院或地方法院家事法庭審理。<span lang="EN-US"><o:p></o:p></span></span></p><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-8504132360947445862023-03-10T10:00:00.005-08:002023-03-10T10:00:00.175-08:00【行為人又不是我,為什麼要處罰我?】(375)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEjZPZSGMvwFlahCbUWWgtOCErQPHet_ucAFa-A1Dtj4t2MfgsyFKvQrL3pZnu0XrLLtQMVvkOogxS_Kwu46Rf7oYdVm1Q2VRNqDbEqMuPiM72yyNbu5pxJ6tq7AlX3WrwvZQ4Z1KaqNaR4umGJ-NzI6u1pT2rEIGv7bJgj9GMAl67gYduUImkSGE9wY=s4266" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="4162" data-original-width="4266" height="390" src="https://blogger.googleusercontent.com/img/a/AVvXsEjZPZSGMvwFlahCbUWWgtOCErQPHet_ucAFa-A1Dtj4t2MfgsyFKvQrL3pZnu0XrLLtQMVvkOogxS_Kwu46Rf7oYdVm1Q2VRNqDbEqMuPiM72yyNbu5pxJ6tq7AlX3WrwvZQ4Z1KaqNaR4umGJ-NzI6u1pT2rEIGv7bJgj9GMAl67gYduUImkSGE9wY=w400-h390" width="400" /></a></div><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小明名下擁有一棟店面,該店面位於大安區第<span lang="EN-US">3</span>種住宅區。某日,該店面遭民眾檢舉違法經營餐廳,經臺北市都市發展局(下稱都發局)訪視後發函表示,該店面是鄰接<span lang="EN-US">6</span>公尺寬計畫道路,依規定不得開設「餐飲業」,分別通知小明及其承租人小夫,並先行發函對小夫開罰<span lang="EN-US">6</span>萬元,限期<span lang="EN-US">3</span>個月令小夫停止違規使用,該函副本並通知小明,小夫繼續經營餐廳,經過<span lang="EN-US">3</span>個月後,小明竟收到都發局的<span lang="EN-US">10</span>萬元裁罰,小明對此感到不服氣,認為違法經營餐廳的人是小夫,為何卻處罰我?請問,小明的主張有沒有道理?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小明的主張是沒有道理的。首先,依照都市計畫法第<span lang="EN-US">79</span>條第<span lang="EN-US">1</span>項規定,關於違反都市計畫範圍空間管制規範,土地或建物的所有權人、使用人或管理人對建物維護均有支配管領的可能。而且同條第<span lang="EN-US">1</span>項後段也規定,有關採行恢復原狀的強制執行措施所生的費用,是由對「物的狀態」支配管領力的人負擔,也就是所生費用應由所有權人、使用人或管理人來負擔,並不是單獨由違法使用的行為人全權來負責。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">行政罰是處罰行為人為原則,處罰行為人以外的人為例外。所以,主管機關如對行為人處罰,已足達成行政目的時,自不得對土地或建築物所有權人處罰;但是,倘若對行為人為處罰,仍不能達成都市計畫法劃定使用區為土地使用管制之目的時,為管制目的之達成,自許主管機關對土地或建築物所有權人處罰。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本案例中,小明雖非違規的行為人,但是店面的所有權人,對於該建物仍有「使用狀態維護支配管領的可能」,屬於違反都市計畫法的責任主體。依照都市計畫法第<span lang="EN-US">34</span>條及其他相關規定(後放),該建物使用項目不允許「餐飲業」,都發局既然已通知小明不得作為餐廳使用,小明仍繼續提供店面予小夫從事餐飲業,顯然只處罰小夫不足以達成都市計畫法使用分區管制的目的,所以本案例中,除了處罰小夫外,仍要處罰小明,他的主張並無理由。(最高行政法院<span lang="EN-US">109</span>年度判字第<span lang="EN-US">674</span>號判決參照,<span lang="EN-US">110</span>年<span lang="EN-US">4</span>月編寫)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">都市計畫法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">34</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">住宅區為保護居住環境而劃定,其土地及建築物之使用,<b style="mso-bidi-font-weight: normal;">不得有礙居住之寧靜、安全及衛生</b>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">79</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">都市計畫範圍內土地或建築物之使用,或從事建造、採取土石、變更地形,違反本法或內政部、直轄市、縣<span lang="EN-US"> (</span>市<span lang="EN-US">)<span style="mso-spacerun: yes;">
</span>(</span>局<span lang="EN-US">) </span>政府依本法所發布之命令者,當地地方政府或鄉、鎮、縣轄市公所得處其<b style="mso-bidi-font-weight: normal;">土地或建築物所有權人、使用人或管理人</b>新臺幣<span lang="EN-US">6</span>萬元以上<span lang="EN-US">30</span>萬元以下罰鍰,<b style="mso-bidi-font-weight: normal;">並勒令拆除、改建、停止使用或恢復原狀</b>。不拆除、改建、停止使用或恢復原狀者,得按次處罰,並停止供水、供電、封閉、強制拆除或採取其他恢復原狀之措施,<b style="mso-bidi-font-weight: normal;">其費用由土地或建築物所有權人、使用人或管理人負擔</b>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">臺北市都市計劃施行自治條例<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">10</span>條之<span lang="EN-US">1</span>第<span lang="EN-US">1</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">前條各使用分區使用限制如下:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">一<span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span>住宅區:以建築住宅為主,<b style="mso-bidi-font-weight: normal;">不得為大規模之商業</b>、工業及其他經市政府認定足以發生噪音、震動、特殊氣味、污染或<b style="mso-bidi-font-weight: normal;">有礙居住安寧、公共安全、衛生之使用</b>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">臺北市土地使用分區管制自治條例<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">4</span>條第<span lang="EN-US">4</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">前條各使用分區劃定之目的如下:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">四<span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span>第三種住宅區:為維護中等之實質居住環境水準,供設置各式住宅及一般零售業等使用,維持稍高之人口密度與建築密度,並<b style="mso-bidi-font-weight: normal;">防止工業與較具規模之商業等使用</b>而劃定之住宅區。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">5</span>條<span lang="EN-US"><span style="mso-tab-count: 1;"> </span><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本市都市計畫範圍內土地及建築物之使用,依其性質、用途、規模,訂定之組別及使用項目如附表。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">8</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">在第三種住宅區內得為下列規定之使用:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">一<span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span>允許使用<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(一)第一組:獨立、雙併住宅。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(二)第二組:多戶住宅。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(三)第三組:寄宿住宅。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(四)第四組:托兒教保服務設施。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(五)第五組:教育設施。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(六)第六組:社區遊憩設施。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(七)第七組:醫療保健服務業。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(八)第八組:社會福利設施。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(九)第九組:社區通訊設施。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(十)第十組:社區安全設施。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(十一)第十五組:社教設施。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(十二)第四十九組:農藝及園藝業。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">二<span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span><b style="mso-bidi-font-weight: normal;">附條件允許使用……</b><span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(九)<b style="mso-bidi-font-weight: normal;">第二十一組:飲食業</b>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">臺北市土地使用分區附條件允許使用標準<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">……住三,第二十一組:飲食業……一、設置地點應<b style="mso-bidi-font-weight: normal;">臨接寬度<span lang="EN-US">8</span>公尺以上之道路</b>。二、限於建築物第<span lang="EN-US">1</span>層及地下<span lang="EN-US">1</span>層使用。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e5%88%a4%2c674%2c20201230%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院109</span></span><span lang="EN-US"><span lang="EN-US">年<span lang="EN-US">度<span lang="EN-US">上字第674</span></span></span></span><span lang="EN-US"><span lang="EN-US">號</span></span></a> (</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">要旨<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">臺北市依據都市計畫法第<span lang="EN-US">85</span>條授權、<span lang="EN-US">100</span>年<span lang="EN-US">7</span>月<span lang="EN-US">22</span>日修正公布之臺北市都市計畫施行自治條例第<span lang="EN-US">10</span>條之<span lang="EN-US">1</span>第<span lang="EN-US">1</span>款規定,以及臺北市為落實都市計畫土地使用分區管制,依臺北市都市計畫施行自治條例第<span lang="EN-US">26</span>條規定制定臺北市土地使用分區管制自治條例第<span lang="EN-US">4</span>條第<span lang="EN-US">4</span>款、第<span lang="EN-US">5</span>條、第<span lang="EN-US">8</span>條規定可知,臺北市都市計畫範圍之第<span lang="EN-US">3</span>種住宅區內得允許使用及附條件允許使用之情形,不包括農產品批發業。違反上開規定之管制,於第<span lang="EN-US">3</span>種住宅區內為農產品批發業之使用時,依都市計畫法第<span lang="EN-US">79</span>條第<span lang="EN-US">1</span>項規定,其處罰對象為土地或建築物所有權人、使用人或管理人,<b style="mso-bidi-font-weight: normal;">因行政罰係處罰行為人為原則,處罰行為人以外之人為例外,是以,主管機關如對行為人處罰,已足達成行政目的時,自不得對土地或建築物所有權人處罰;惟倘對行為人為處罰,仍不能達成都市計畫法劃定使用區為土地使用管制之目的時,為管制目的之達成,自許主管機關對土地或建築物所有權人處罰</b>。<span lang="EN-US"><o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-73262183164199195712023-03-03T10:00:00.008-08:002023-03-03T10:00:00.202-08:00【我有河川浮覆地,可以直接向地政事務所申請回復所有權登記嗎?】(386)<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEinohmgmCK_EV8-SykG7nHheyjCPOQZtYXuGScHho-1MSrZK3imfYt6Eh0EeDtLCTztpWSPfrV7ps42Tf5-bwfPv0WiyHVueFrATAOIWk21xUKq_QGAz70TugX0huRZhjVm-842EtaEwoYmJ7Fo6skRVoqw-7CDXjVx0WxNmCpGVoQWbCNXUQMhji1y=s4419" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="4419" data-original-width="3932" height="400" src="https://blogger.googleusercontent.com/img/a/AVvXsEinohmgmCK_EV8-SykG7nHheyjCPOQZtYXuGScHho-1MSrZK3imfYt6Eh0EeDtLCTztpWSPfrV7ps42Tf5-bwfPv0WiyHVueFrATAOIWk21xUKq_QGAz70TugX0huRZhjVm-842EtaEwoYmJ7Fo6skRVoqw-7CDXjVx0WxNmCpGVoQWbCNXUQMhji1y=w356-h400" width="356" /></a></div><br /><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:</span></b><p></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小陳的阿祖說他們家原本有一塊土地在南投縣竹山鎮,日治時期因為成為河川地,被當時日本政府塗銷所有權登記,後來台灣光復後,該筆土地在<span lang="EN-US">92</span>年<span lang="EN-US">1</span>月登記為中華民國所有,管理機關為財政部國有財產署。多年後因為地形變更,河川改道的緣故,該筆土地又浮現成為河川浮覆地。小陳想要回這塊土地,可以依土地法第<span lang="EN-US">12</span>條第<span lang="EN-US">2</span>項規定,直接向地政事務所申請回復所有權登記嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">要看財政部國有財產署是否同意小陳回復所有權而定。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">對於因天然變遷成為河川而成為國有的原私有土地,如經原所有權人證明為其原有而依土地法第<span lang="EN-US">12</span>條第<span lang="EN-US">2</span>項規定主張回復所有權時,原所有人之所有權當然回復,無待申請地政機關的核准<span lang="EN-US">(</span>自動回復說<span lang="EN-US">)</span>?抑或僅取得回復所有權的請求權,於行使該請求權並獲准回復登記後,始得回復其所有權(核准回復說<span lang="EN-US">)</span>?<span lang="EN-US"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,108%2c%e4%b8%8a%2c688%2c20210225%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院108</span></span><span lang="EN-US"><span lang="EN-US">年度<span lang="EN-US">上字第688</span></span></span><span lang="EN-US"><span lang="EN-US">號判決</span></span></a></span>啟動大法庭機制統一見解,採取自動回復說,也就是土地所有權在土地登記簿上的記載,僅是公示的方法。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">但是要注意的是,申請登記如果涉及所有權爭執時,此為私權糾紛,依土地法第<span lang="EN-US">37</span>條第<span lang="EN-US">2</span>項所授權訂定的土地登記規則第<span lang="EN-US">57</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">3</span>款、第<span lang="EN-US">3</span>項規定,人民應該循民事訴訟程序由民事法院確定,在未經民事法院確定所有權歸屬前,登記機關即地政事務所不可以受理登記的申請。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本件地政事務所對於小陳回復所有權的申請案件,會先向財政部國有財產署詢問意見,如果財政部國有財產署同意小陳申請回復所有權,地政事務所就會實質調查申請案件是否符合土地法第<span lang="EN-US">12</span>條第<span lang="EN-US">2</span>項規定的各項要件,決定是否許可登記。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">但是如果財政部國有財產署不同意小陳的申請,則小陳與國有財產署之間關於該筆土地的所有權,存有爭執,這個屬於私權爭議,小陳就應該要向民事法院提起訴訟,由民事法院審認土地所有權的歸屬,或者私底下跟國有財產署以訴訟外紛爭解決機制來處理。在民事法院未確定所有權歸屬前,地政機關會依土地登記規則第<span lang="EN-US">57</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">3</span>款規定駁回小陳的申請喔!<span lang="EN-US">(110</span>年<span lang="EN-US">5</span>月編寫<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">土地法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">12</span>條 <span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>項<span lang="EN-US">)</span>私有土地,因天然變遷成為湖澤或可通運之水道時,其所有權視為消滅。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>項<span lang="EN-US">)</span>前項土地,回復原狀時,經原所有權人證明為其原有者,仍回復其所有權。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><br /></span></p><p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><b>土地登記規則</b><span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">57</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">3</span>款、第<span lang="EN-US">3</span>項<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>項<span lang="EN-US">)</span>有下列各款情形之一者,登記機關應以書面敘明理由及法令依據,駁回登記之申請:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">三、登記之權利人、義務人或其與申請登記之法律關係有關之權利關係人間有爭執。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">3</span>項<span lang="EN-US">)</span>依第<span lang="EN-US">1</span>項第<span lang="EN-US">3</span>款駁回者,申請人並得訴請司法機關裁判或以訴訟外紛爭解決機制處理。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,108%2c%e4%b8%8a%2c688%2c20210225%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院108</span></span><span lang="EN-US"><span lang="EN-US">年度<span lang="EN-US">上<span lang="EN-US">字第688</span></span></span></span><span lang="EN-US"><span lang="EN-US">號判決</span></span></a>(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">要旨<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">私有土地因天然變遷成為湖澤或可通運之水道時,其所有權視為消滅後,嗣該土地回復原狀時,原所有權人之所有權固當然回復,無待申請地政機關之核准,則權利人自得按土地登記規則第<span lang="EN-US">27</span>條第<span lang="EN-US">10</span>款之規定單獨申請上開土地法第<span lang="EN-US">12</span>條第<span lang="EN-US">2</span>項規定之回復所有權登記以為公示,地政機關自應依「實質審查原則」,就申請案件是否該當土地法第<span lang="EN-US">12</span>條第<span lang="EN-US">2</span>項規定之各要件,進行實體之調查以決定是否許可登記,如該土地尚未為第一次登記,地政機關自必須本於權限作成准駁之決定。然而,該土地如業經登記為他人所有或國有時,而該登記之權利人不同意塗銷依法所為之登記者,此際即屬有前揭土地登記規則第<span lang="EN-US">57</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">3</span>款「登記之權利人、義務人或其與申請登記之法律關係有關之權利關係人間有爭執」之情事,登記機關應以書面敘明理由及法令依據,駁回登記之申請,申請人則得訴請民事法院裁判或以訴訟外紛爭解決機制處理。<span lang="EN-US"><o:p></o:p></span></span></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-43542094242474162972023-02-24T10:00:00.012-08:002023-02-24T10:00:00.195-08:00【勞保局與雇主間因歸墊債權所產生的爭執,要向什麼法院請求救濟?】(364)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEhhRNET_gwmbMhxzfxGO_eaJ5fUlAvFZXxuIycLFRkcpb3RObCQFLVVhQ6GdGr04owx26wLrpbOdvvUQVVfUxLoQlXGsbCLLoJ_1HKlCyBIslQfIAsAYUz_OCixlYgLYbMmHBcNsUltGWGEWtTrihuZW6Q4aPtE-n-NGP3X4p93v9xYpOeIKOWuys88=s3915" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3571" data-original-width="3915" height="365" src="https://blogger.googleusercontent.com/img/a/AVvXsEhhRNET_gwmbMhxzfxGO_eaJ5fUlAvFZXxuIycLFRkcpb3RObCQFLVVhQ6GdGr04owx26wLrpbOdvvUQVVfUxLoQlXGsbCLLoJ_1HKlCyBIslQfIAsAYUz_OCixlYgLYbMmHBcNsUltGWGEWtTrihuZW6Q4aPtE-n-NGP3X4p93v9xYpOeIKOWuys88=w400-h365" width="400" /></a></div><p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">廣大公司因為歇業解散,積欠員工工資達<span lang="EN-US">500</span>萬元,經員工向勞工保險局<span lang="EN-US">(</span>下稱勞保局<span lang="EN-US">)</span>申請由「積欠工資墊償基金」墊償獲准。之後勞保局想要依勞動基準法第<span lang="EN-US">28</span>條規定,請求廣大公司償還其所代償的工資,但廣大公司不認同,這樣的爭執,要向什麼法院請求救濟?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">這種由勞保局以「積欠工資墊償基金」<span lang="EN-US">(</span>下稱墊償基金<span lang="EN-US">)</span>代雇主墊償所欠的工資而取得的債權,稱為歸墊債權。勞保局與雇主間因為歸墊債權所產生的爭執,屬於私法事件,應該由普通法院行使審判權。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">我國司法採公、私法案件分別歸由行政法院與普通法院審理的二元審判制度,也就是公法事件歸由行政法院審理,而私法事件,則由普通法院來審理。員工與他所服務的公司因僱傭契約所生的工資債權糾紛,屬於私法事件,由普通法院審理,並無疑義。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">政府為了保障勞工權益,改善勞工處境,促進社會安定與經濟發展,避免企業經營陷入困境,宣告破產,或惡性倒閉,以致勞工對於雇主依勞動契約所積欠的工資,無法獲償而蒙受損害,特別在勞動基準法第<span lang="EN-US">28</span>條第<span lang="EN-US">1</span>項、第<span lang="EN-US">2</span>項及第<span lang="EN-US">5</span>項規定,雇主必須向由勞保局管理的墊償基金提繳一定數額的款項,在雇主歇業、清算或破產宣告時,其所積欠勞工的工資未滿<span lang="EN-US">6</span>個月部分,由該基金墊償,以保障勞工的工資在這個範圍內確保能獲得支付。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">墊償基金由中央主管機關勞動部設置管理,其資金來源是由雇主負責繳納,勞保局是以基金管理者的身分,將企業主共同集資形成的基金,提供經營不善企業的勞工確實獲得積欠工資的保障,勞保局在墊償勞工後,取得對雇主的代位求償權,具有與原來的私法上工資債權相同性質。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">勞保局行使這項代位求償權時,是處於跟勞工同一地位。也就是原勞工的工資債權改由勞保局行使,是基於法律規定的債權移轉,其所具有私法債權的性質並不因由國家機關行使而改變。勞保局與雇主間因歸墊債權所生的爭執,<span lang="EN-US"><a href="https://cons.judicial.gov.tw/docdata.aspx?fid=100&id=310776"><span lang="EN-US"><span lang="EN-US">司法院釋字第595</span></span><span lang="EN-US"><span lang="EN-US">號解釋</span></span></a></span>認定是屬於私法爭執,應該由普通法院行使審判權。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">所以勞保局向廣大公司請求償還代償工資,如果廣大公司有所爭執,不是向行政法院起訴,而是應該向普通法院民事庭尋求解決。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(110</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年<span lang="EN-US">3</span>月編寫<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">勞動基準法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">28</span>條<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>項<span lang="EN-US">)</span>雇主有歇業、清算或宣告破產之情事時,勞工之下列債權受償順序與第一順位抵押權、質權或留置權所擔保之債權相同,按其債權比例受清償;未獲清償部分,有最優先受清償之權:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">一、本於勞動契約所積欠之工資未滿<span lang="EN-US">6</span>個月部分。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">二、雇主未依本法給付之退休金。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">三、雇主未依本法或勞工退休金條例給付之資遣費。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>項<span lang="EN-US">)</span>雇主應按其當月僱用勞工投保薪資總額及規定之費率,繳納一定數額之積欠工資墊償基金,作為墊償下列各款之用:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">一、前項第<span lang="EN-US">1</span>款積欠之工資數額。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">二、前項第<span lang="EN-US">2</span>款與第<span lang="EN-US">3</span>款積欠之退休金及資遣費,其合計數額以<span lang="EN-US">6</span>個月平均工資為限。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">3</span>項<span lang="EN-US">)</span>積欠工資墊償基金,累積至一定金額後,應降低費率或暫停收繳。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">4</span>項<span lang="EN-US">)</span>第<span lang="EN-US">2</span>項費率,由中央主管機關於萬分之十五範圍內擬訂,報請行政院核定之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">5</span>項<span lang="EN-US">)</span>雇主積欠之工資、退休金及資遣費,經勞工請求未獲清償者,由積欠工資墊償基金依第<span lang="EN-US">2</span>項規定墊償之;雇主應於規定期限內,將墊款償還積欠工資墊償基金。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">6</span>項<span lang="EN-US">)</span>積欠工資墊償基金,由中央主管機關設管理委員會管理之。基金之收繳有關業務,得由中央主管機關,委託勞工保險機構辦理之。基金墊償程序、收繳與管理辦法、第<span lang="EN-US">3</span>項之一定金額及管理委員會組織規程,由中央主管機關定之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><a href="https://cons.judicial.gov.tw/docdata.aspx?fid=100&id=310776"><span lang="EN-US"><span lang="EN-US">司法院釋字第595</span></span><span lang="EN-US"><span lang="EN-US">號<span lang="EN-US">解<span lang="EN-US">釋</span></span></span></span></a><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">勞動基準法第<span lang="EN-US">28</span>條第<span lang="EN-US">1</span>項、第<span lang="EN-US">2</span>項規定,雇主應繳納一定數額之積欠工資墊償基金<span lang="EN-US"> (</span>以下簡稱墊償基金<span lang="EN-US">) </span>;於雇主歇業、清算或破產宣告時,積欠勞工之工資,未滿<span lang="EN-US">6</span>個月部分,由該基金墊償,以保障勞工權益,維護其生活之安定。同條第<span lang="EN-US">4</span>項規定「雇主積欠之工資,經勞工請求未獲清償者,由積欠工資墊償基金墊償之;雇主應於規定期限內,將墊款償還積欠工資墊償基金」〔按:<span lang="EN-US">104</span>年<span lang="EN-US">2</span>月<span lang="EN-US">4</span>日修正為<span lang="EN-US">(</span>現行<span lang="EN-US">)</span>第<span lang="EN-US">5</span>項:「雇主積欠之工資、退休金及資遣費,經勞工請求未獲清償者,由積欠工資墊償基金依第<span lang="EN-US">2</span>項規定墊償之;雇主應於規定期限內,將墊款償還積欠工資墊償基金。」〕,以及「積欠工資墊償基金提繳及墊償管理辦法」<span lang="EN-US"> (</span>以下簡稱墊償管理辦法<span lang="EN-US">) </span>第<span lang="EN-US">14</span>條第<span lang="EN-US">1</span>項前段規定:「勞保局依本法第<span lang="EN-US">28</span>條規定墊償勞工工資後,得以自己名義,代位行使最優先受清償權<span lang="EN-US"> (</span>以下簡稱工資債權<span lang="EN-US">) </span>」〔按:<span lang="EN-US">105</span>年<span lang="EN-US">5</span>月<span lang="EN-US">20</span>日修正內容為<span lang="EN-US">(</span>現行<span lang="EN-US">)</span>:「勞保局依本法第<span lang="EN-US">28</span>條規定墊償勞工工資、退休金或資遣費後,在墊償金額範圍內,承受勞工對雇主之債權」〕,據此以觀,勞工保險局以墊償基金所墊償者,原係雇主對於勞工私法上之工資給付債務;其以墊償基金墊償後取得之代位求償權<span lang="EN-US"> (</span>即民法所稱之承受債權,下同<span lang="EN-US">) </span>,乃基於法律規定之債權移轉,其私法債權之性質,並不因由國家機關行使而改變。勞工保險局與雇主間因歸墊債權所生之私法爭執,自應由普通法院行使審判權。</span><span lang="EN-US" style="font-family: 新細明體, "serif"; font-size: 14pt;">(94</span><span style="font-family: 新細明體, "serif"; font-size: 14pt;">年<span lang="EN-US">5</span>月<span lang="EN-US">6</span>日公布<span lang="EN-US">)</span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-24535310757729465142023-02-17T10:00:00.004-08:002023-02-17T10:00:00.196-08:00【就審期間只保障被告!】(312)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEhgjdxLuCv44ntiR-e0ZyyXENvYVLJFD4zDKV9pqd_cQHJbOtX2LIauzNnUeBHJ2SkSS2vlH6rq-xJhQ9WJE36Ty653vG9o9PcoqGhyOgkQWbWELJOMXWxMRUQlc4iJzyCMKaXAXqoTBgNxEhG_bn7OJE_WyxixVVmjDxPMFJwzvdBm_IVntAYVLkK1=s4042" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="2788" data-original-width="4042" height="276" src="https://blogger.googleusercontent.com/img/a/AVvXsEhgjdxLuCv44ntiR-e0ZyyXENvYVLJFD4zDKV9pqd_cQHJbOtX2LIauzNnUeBHJ2SkSS2vlH6rq-xJhQ9WJE36Ty653vG9o9PcoqGhyOgkQWbWELJOMXWxMRUQlc4iJzyCMKaXAXqoTBgNxEhG_bn7OJE_WyxixVVmjDxPMFJwzvdBm_IVntAYVLkK1=w400-h276" width="400" /></a></div><p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小美與姐姐因遺產稅事件,與國稅局進行行政訴訟中。法官在一審準備程序終結的<span lang="EN-US">109</span>年<span lang="EN-US">8</span>月<span lang="EN-US">5</span>日,就口頭向姐姐及國稅局諭知在<span lang="EN-US">109</span>年<span lang="EN-US">8</span>月<span lang="EN-US">13</span>日要進行言詞辯論程序。同為原告的小美覺得委屈,她認為準備程序當天自己並未到場,雖然言詞辯論期日通知書合法送達小美,但是剩不到<span lang="EN-US">10</span>天的時間,根本就來不及進行訴訟的準備,法院的訴訟程序顯然是有瑕疵的。請問小美的主張有沒有理由呢?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">訴訟程序的進行,就是原告與被告雙方當事人在法庭上進行訴訟攻防後,聽審的法官以中立第三者的角色,作成有拘束雙方當事人的裁判。過程中法官一定要讓原被告雙方都有充分的攻擊跟防禦、可以表述自己的意見,並且說服法官採信自己的說法。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">因此訴訟過程講究攻擊防禦。依照行政訴訟法第<span lang="EN-US">109</span>條第<span lang="EN-US">2</span>項規定,「言詞辯論期日,距訴狀之送達,至少應有<span lang="EN-US">10</span>日為就審期間」。所謂的就審期間,就是收到訴狀後,到開庭審理要有一定的期間準備辯論以防禦其權益,法條規定這一定的期間至少要有<span lang="EN-US">10</span>天。然而就審期間所保障的當事人是原被告兩造,還是只對被告適用,對原告不適用呢<span lang="EN-US">?<o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">上面的問題最高行政法院各庭見解歧異,經最高行政法院第<span lang="EN-US">4</span>庭依行政法院組織法第<span lang="EN-US">15</span>條之<span lang="EN-US">2</span>的規定提案予大法庭裁判,並依規定提具<span lang="EN-US">108</span>年度徵字第<span lang="EN-US">7</span>號徵詢書,徵詢其他庭的意見,統一了法律見解,認為行政訴訟法第<span lang="EN-US">109</span>條第<span lang="EN-US">2</span>項的立法理由:「送達訴狀與言詞辯論期日之間,應有相當之時間,俾被告有餘裕得準備辯論與到場應訴,以防禦其權益,爰規定言詞辯論期日距訴狀之送達,至少應有<span lang="EN-US">10</span>日之就審期間。」。而所謂「訴狀之送達」指的是起訴狀送達被告而言,使被告有相當時間可以準備辯論與到場應訴,以防禦其權益。可見原告是訴訟的發動者,早已準備就緒,所以不需要就審期間。因此,就審期間所保障的當事人指的是被告,對原告並不適用。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">而小美既為原告,在訴訟發動的時候,就已經準備好了,不需要就審期間。所以訴訟程序並沒有瑕疵,小美的主張沒有理由喔。(最高行政法院<span lang="EN-US">109</span>年度判字第<span lang="EN-US">397</span>號判決參照,<span lang="EN-US">109</span>年<span lang="EN-US">10</span>月編寫)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">行政訴訟法第<span lang="EN-US">109</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">審判長認已適於為言詞辯論時,應速定言詞辯論期日。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">前項言詞辯論期日,距訴狀之送達,至少應有十日為就審期間。但有急迫情形者,不在此限。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e5%88%a4%2c397%2c20200728%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院109</span></span><span lang="EN-US"><span lang="EN-US">年度判字第397</span></span><span lang="EN-US"><span lang="EN-US">號判決</span></span></a></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(要旨)<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: #333333; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">行政訴訟法第<span lang="EN-US">109</span>條第<span lang="EN-US">2</span>項規定「言詞辯論期日,距訴狀之送達,至少應有<span lang="EN-US">10</span>日為就審期間」,所謂「訴狀之送達」係指起訴狀送達被告而言,俾使被告有相當之時間得準備辯論與到場應訴,以防禦其權益。而原告乃訴訟之發動者,早已準備就緒,本無須就審期間。</span><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-74829072549147929702023-02-10T10:00:00.001-08:002023-02-10T10:00:00.224-08:00【為什麼我不能請求賠償?】(338)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEhj0-EzLUYS7ARNrQuWnvgT5ls2_gBiUMNdoozrHD55luR6XEaUrhM8rilwbq3l4oK5OeI0KM49exDagQVm8J1TVSUL7G6QrYern7NySr1VXBASjl4qKAVEYi4sZKyNasMPVqF8FMAFeTw-f1-BMqyLNP_8BVqP_L48tjZCRtjhwmZ8w34VrYLri5wP=s4136" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3237" data-original-width="4136" height="313" src="https://blogger.googleusercontent.com/img/a/AVvXsEhj0-EzLUYS7ARNrQuWnvgT5ls2_gBiUMNdoozrHD55luR6XEaUrhM8rilwbq3l4oK5OeI0KM49exDagQVm8J1TVSUL7G6QrYern7NySr1VXBASjl4qKAVEYi4sZKyNasMPVqF8FMAFeTw-f1-BMqyLNP_8BVqP_L48tjZCRtjhwmZ8w34VrYLri5wP=w400-h313" width="400" /></a></div><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小莫在<span lang="EN-US">100</span>年時向國立傳統藝術中心(以下簡稱傳藝中心)報名國樂團專任指揮的甄試,傳藝中心依照甄選作業要點成立甄選小組審核後,認為小莫資格不符,決定不予錄取。小莫千辛萬苦歷經初選、複選到最後參加面試,但傳藝中心卻作成不予錄取的決定,認為審核的過程有黑箱作業干擾,因此依照行政程序法第<span lang="EN-US">149</span>條準用民法第<span lang="EN-US">245</span>條之<span lang="EN-US">1</span>規定,向法院主張因為沒有被錄取所以無法與傳藝中心簽約,傳藝中心對於小莫沒有簽約成功所支出的甄選資料準備費用,要給予賠償。小莫的主張有理由嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">在回答小莫的主張有沒有理由前,我們先作些簡單的說明。首先,如果傳藝中心錄取了小莫,那傳藝中心就會與小莫簽訂一個聘用契約,而這個聘用契約在法律上的性質,依照<span lang="EN-US"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,104%2c%e8%a3%81%2c581%2c20150331%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院 104 </span></span><span lang="EN-US"><span lang="EN-US">年</span></span><span lang="EN-US"><span lang="EN-US">度</span></span><span lang="EN-US"><span lang="EN-US">裁字第 581 </span></span><span lang="EN-US"><span lang="EN-US">號裁定</span></span></a></span>的見解,是屬於行政契約。再來,關於行政契約,雖然行政程序法第<span lang="EN-US">135</span>條到第<span lang="EN-US">149</span>條已經有明文規定,但既然是契約,民法中已經有很大量而且周全的條文在規範,所以為了避免疊床架屋,行政程序法第<span lang="EN-US">149</span>條就規定行政契約可以準用民法的相關條文。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">關於案例中民法第<span lang="EN-US">245</span>條之<span lang="EN-US">1</span>規定可不可以準用在行政契約,<span lang="EN-US"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e5%88%a4%2c409%2c20200730%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院109</span></span><span lang="EN-US"><span lang="EN-US">年度判字第409</span></span><span lang="EN-US"><span lang="EN-US">號判決</span></span></a></span>認為,該規定是基於誠信原則所制定,而誠實信用原則在公私法領域都有適用,雙方當事人訂立行政契約前建立特殊信賴關係的情形,與訂立私法契約時一樣,也是基於誠實信用原則,所以民法第<span lang="EN-US">245</span>條之<span lang="EN-US">1</span>規定與行政契約的性質不相牴觸,依行政程序法第<span lang="EN-US">149</span>條規定,可以準用於行政契約。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小莫的起因是參加傳藝中心的甄選,但參加甄選並一路通過到最後階段並不代表就可以和傳藝中心締約,仍然要等傳藝中心的甄選小組作出決定。因此最高行政法院認為,甄選結果未確定前,小莫與傳藝中心還沒有進入訂立行政契約前的特殊信賴關係,所以小莫依行政程序法第<span lang="EN-US">149</span>條準用民法第<span lang="EN-US">245</span>條之<span lang="EN-US">1</span>規定向傳藝中心請求賠償,是沒有理由的。(最高行政法院<span lang="EN-US">109</span>年度判字第<span lang="EN-US">409</span>號判決參照,<span lang="EN-US">109</span>年<span lang="EN-US">12</span>月編寫)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">行政程序法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">135</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公法上法律關係得以契約設定、變更或消滅之。但依其性質或法規規定不得締約者,不在此限。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">139</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">行政契約之締結,應以書面為之。但法規另有其他方式之規定者,依其規定。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">149</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">行政契約,本法未規定者,準用民法相關之規定。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">民法第<span lang="EN-US">245</span>條之<span lang="EN-US">1<o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">契約未成立時,當事人為準備或商議訂立契約而有左列情形之一者,對於非因過失而信契約能成立致受損害之他方當事人,負賠償責任:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">就訂約有重要關係之事項,對他方之詢問,惡意隱匿或為不實之說明者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">知悉或持有他方之秘密,經他方明示應予保密,而因故意或重大過失洩漏之者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">其他顯然違反誠實及信用方法者。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">前項損害賠償請求權,因<span lang="EN-US">2</span>年間不行使而消滅。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e5%88%a4%2c409%2c20200730%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法<span lang="EN-US">院109</span></span></span><span lang="EN-US"><span lang="EN-US">年<span lang="EN-US">度<span lang="EN-US">判字第409</span></span></span></span><span lang="EN-US"><span lang="EN-US">號</span></span></a></span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">(要旨)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">民法第<span lang="EN-US">245</span>條之<span lang="EN-US">1</span>係基於誠信原則所制定,而誠實信用原則為一般法律原則,適用於公私法領域;在訂立行政契約之準備或商議程序中,雙方當事人建立特殊之信賴關係之情形,與訂立私法契約之情形無異,亦有本於誠實信用原則,要求準備或商議訂立行政契約之當事人遵守一定先契約義務之必要,是民法第<span lang="EN-US">245</span>條之<span lang="EN-US">1</span>規定與行政契約之性質不相牴觸,依行政程序法第<span lang="EN-US">149</span>條規定,應準用於行政契約。然候選人通過初選,參與複選、面試,不當然表示其必然會取得最高之甄選成績,仍須待甄選小組綜合審酌後作成決定,故難認於甄選結果未決定前,即進入可信契約必能成立之「特殊信賴關係
」階段。其依民法第<span lang="EN-US">245</span>條之<span lang="EN-US">1</span>第<span lang="EN-US">1</span>項第<span lang="EN-US">3</span>款請求締約過失之損害賠償,難認為有理由。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,104%2c%e8%a3%81%2c581%2c20150331%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院104</span></span><span lang="EN-US"><span lang="EN-US">年度裁字第581</span></span><span lang="EN-US"><span lang="EN-US">號裁定</span></span></a></span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(要旨)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">各機關依據聘用人員聘用條例聘用人員,非屬公務人員任用法上之任官行為,而係以契約定期聘用未具任用資格人員,且無官等或職等,僅須列冊送銓敘部登記備查,並不辦理銓敘審定。因聘用之人員,係執行機關發展科學技術,或專門性,或技術性研究設計工作之業務,亦即執行機關之職務。此項聘用契約,以行政職務之執行為標的,形成聘用機關與受聘用人員間之公法上法律關係,為行政契約。<span lang="EN-US"><o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-81905002436624165682023-02-03T10:00:00.009-08:002023-02-03T10:00:00.182-08:00【跨國(境)婚姻媒合可以請求或約定報酬嗎?】(373)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEiPj344llHZM7YWXQ2PEz_9nxAtsXSMdRVr2pPOlMbeK_pNkhFAnce7vf0xNeN3mpU9pAiIWm9UfUygN64zdgBSVMRWsrxa0s1vdEfV3IC8Gx1p8qhn3rOM2IcaLo9nxnTccKkqdnWw7HctkWRWY_DLyYGy-awVzO0Kp7HgR6iG9Ia3tNdwLYlPNEcG=s3952" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3596" data-original-width="3952" height="364" src="https://blogger.googleusercontent.com/img/a/AVvXsEiPj344llHZM7YWXQ2PEz_9nxAtsXSMdRVr2pPOlMbeK_pNkhFAnce7vf0xNeN3mpU9pAiIWm9UfUygN64zdgBSVMRWsrxa0s1vdEfV3IC8Gx1p8qhn3rOM2IcaLo9nxnTccKkqdnWw7HctkWRWY_DLyYGy-awVzO0Kp7HgR6iG9Ia3tNdwLYlPNEcG=w400-h364" width="400" /></a></div><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿樂因介紹阿播與烏克蘭新娘結婚,並與阿播約定以新臺幣<span lang="EN-US">(</span>下同<span lang="EN-US">)150</span>萬元作為媒合報酬,而遭到內政部以違反「入出國及移民法」<span lang="EN-US">(</span>下稱移民法<span lang="EN-US">)</span>第<span lang="EN-US">58</span>條第<span lang="EN-US">2</span>項規定,依同法第<span lang="EN-US">76</span>條第<span lang="EN-US">2</span>款規定,對阿樂裁處<span lang="EN-US">20</span>萬元罰鍰。然而阿樂認為移民法第<span lang="EN-US">58</span>條第<span lang="EN-US">2</span>項規定有侵害憲法第<span lang="EN-US">15</span>條工作權、第<span lang="EN-US">22</span>條契約自由及第<span lang="EN-US">7</span>條平等權之保障;移民法第<span lang="EN-US">76</span>條第<span lang="EN-US">2</span>款規定則違反憲法第<span lang="EN-US">15</span>條財產權之保障,阿樂這些主張是否有道理?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">司法院釋字第<span lang="EN-US">802</span>號解釋認為跨國(境)婚姻媒合所媒介的雙方,因為語言、經濟條件、文化上多半有所差異,而且涉及移民事務,如果跨國(境)婚姻媒合可以請求報酬,將可能會為了取得報償,而利用資訊不對稱,勉強撮合或欺騙雙方,或假借婚姻媒合而為移民,甚至販運人口。又如果允許跨國(境)婚姻媒合可以請求或約定報酬,可能會使婚姻商品化,也有物化女性的疑慮。而且立法院制定移民法第<span lang="EN-US">58</span>條第<span lang="EN-US">2</span>項規定的目的,在於健全跨國(境)婚姻媒合環境,以保障結婚當事人的權益,並防止人口販運及避免物化女性、商品化婚姻等。因此該規定禁止跨國(境)婚姻媒合請求或約定報酬,是為了追求正當的公共利益,目的上並沒有違憲。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">又該規定並沒有全面禁止跨國(境)婚姻媒合的工作或業務行為,也沒有以此限制從事媒合工作或業務者的工作資格條件,而不涉及職業選擇自由的限制,況且移民法第<span lang="EN-US">59</span>條訂有許可規定,所以第<span lang="EN-US">58</span>條第<span lang="EN-US">2</span>項規定只是對於從事跨國(境)婚姻媒合者的職業執行內容,以及對偶爾從事婚姻媒合者與他人訂立契約內容的干預。該規定的限制手段,與第<span lang="EN-US">1</span>段所說該規定所要達成的目的之間也具有合理關聯性。因此,移民法第<span lang="EN-US">58</span>條第<span lang="EN-US">2</span>項規定沒有違反憲法保障人民工作權及契約自由的意旨。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">跨國(境)婚姻往往比非跨國(境)婚姻媒合更可能發生雙方間差異、和與媒合者間資訊不對稱、甚至人口販運等問題;而且因為結婚而離開本國的一方常會因為身處異國而遭受更大的壓力,也是非跨國(境)婚姻媒合所沒有的情形。移民法第<span lang="EN-US">58</span>條第<span lang="EN-US">2</span>項規定目的是為了避免媒合者為了營利而忽略上述問題或導致這些問題更加嚴重所制定的。此目的所追求的公共利益具有正當性,而且沒有禁止非跨國(境)婚姻媒合不得請求或約定報酬的差別待遇也有助於上開目的的達成,具有合理關聯性。因此該規定也沒有違背憲法保障人民平等權的意旨。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">至於移民法第<span lang="EN-US">76</span>條第<span lang="EN-US">2</span>款規定已授予主管機關裁量權,得依違規情節的輕重而處罰,而且最低罰鍰的部分也可能因為在個案中符合行政罰法第<span lang="EN-US">8</span>條及第<span lang="EN-US">18</span>條等有關減輕處罰的規定,而可以避免個案遭受過於嚴厲的處罰。因此該規定也不違背憲法第<span lang="EN-US">15</span>條財產權的保障。所以阿樂的這些主張是沒有道理的!(司法院釋字第<span lang="EN-US">802</span>號解釋,<span lang="EN-US">110</span>年<span lang="EN-US">3</span>月編寫)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">入出國及移民法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">現行條文</span></b><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">58</span>條第<span lang="EN-US">2</span>項</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(民國<span lang="EN-US">96</span>年<span lang="EN-US">12</span>月<span lang="EN-US">26</span>日公布)</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">跨國(境)婚姻媒合不得要求或期約報酬。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">59</span>條</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(民國<span lang="EN-US">96</span>年<span lang="EN-US">12</span>月<span lang="EN-US">26</span>日公布)</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>項<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">財團法人及非以營利為目的之社團法人從事跨國(境)婚姻媒合者,應經入出國及移民署許可,並定期陳報媒合業務狀況。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>項<span lang="EN-US">)<br />
</span>前項法人應保存媒合業務資料五年,對於入出國及移民署之檢查,不得規避、妨礙或拒絕。<span lang="EN-US"><br />
(</span>第<span lang="EN-US">3</span>項<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第一項許可之申請要件、程序、審核期限、撤銷與廢止許可、業務檢查、督導管理及其他應遵行事項之辦法,由主管機關定之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">76</span>條第<span lang="EN-US">2</span>款</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(民國<span lang="EN-US">96</span>年<span lang="EN-US">12</span>月<span lang="EN-US">26</span>日公布)</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">有下列情形之一者,處新臺幣<span lang="EN-US">20</span>萬元以上<span lang="EN-US">100</span>萬元以下罰鍰,並得按次連續處罰:……二、從事跨國(境)婚姻媒合而要求或期約報酬。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">行政罰法</span></b><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">現行條文</span></b><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">8</span>條(民國<span lang="EN-US">94</span>年<span lang="EN-US">2</span>月<span lang="EN-US">5</span>日公布)<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">不得因不知法規而免除行政處罰責任。但按其情節,得減輕或免除其處罰。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">14</span>條(民國<span lang="EN-US">94</span>年<span lang="EN-US">2</span>月<span lang="EN-US">5</span>日公布)</span></b><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>項<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">裁處罰鍰,應審酌違反行政法上義務行為應受責難程度、所生影響及因違反行政法上義務所得之利益,並得考量受處罰者之資力。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>項<span lang="EN-US">)<br />
</span>前項所得之利益超過法定罰鍰最高額者,得於所得利益之範圍內酌量加重,不受法定罰鍰最高額之限制。<span lang="EN-US"><br />
(</span>第<span lang="EN-US">3</span>項<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">依本法規定減輕處罰時,裁處之罰鍰不得逾法定罰鍰最高額之二分之一,亦不得低於法定罰鍰最低額之二分之一;同時有免除處罰之規定者,不得逾法定罰鍰最高額之三分之一,亦不得低於法定罰鍰最低額之三分之一。但法律或自治條例另有規定者,不在此限。<span lang="EN-US"><br />
(</span>第<span lang="EN-US">4</span>項<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">其他種類行政罰,其處罰定有期間者,準用前項之規定。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">中華民國憲法</span></b><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">現行條文</span></b><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">7</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">中華民國人民,無分男女、宗教、種族、階級、黨派,在法律上一律平等。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">15</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">人民之生存權、工作權及財產權,應予保障。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">22</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">凡人民之其他自由及權利,不妨害社會秩序公共利益者,均受憲法之保障。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://cons.judicial.gov.tw/docdata.aspx?fid=100&id=310983"><span lang="EN-US"><span lang="EN-US">司法院釋字<span lang="EN-US">第802</span></span></span><span lang="EN-US"><span lang="EN-US">號</span></span><span lang="EN-US"><span lang="EN-US">解釋文</span></span></a></span></b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(<span lang="EN-US">110</span>年<span lang="EN-US">2</span>月<span lang="EN-US">6</span>日公布)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">入出國及移民法第<span lang="EN-US"> 58 </span>條第<span lang="EN-US"> 2 </span>項規定:「跨國(境)婚姻媒合不得要求或期約報酬。」與憲法第<span lang="EN-US"> 15 </span>條保障人民工作權、第<span lang="EN-US"> 22 </span>條契約自由及第<span lang="EN-US"> 7 </span>條平等權之意旨尚無違背;入出國及移民法第<span lang="EN-US"> 76 </span>條第<span lang="EN-US"> 2 </span>款規定:「有下列情形之一者,處新臺幣<span lang="EN-US"> 20 </span>萬元以上<span lang="EN-US"> 100 </span>萬元以下罰鍰,並得按次連續處罰:……二、從事跨國(境)婚姻媒合而要求或期約報酬。」與憲法第<span lang="EN-US"> 15 </span>條保障人民財產權之意旨尚無違背。<span lang="EN-US"><o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-41881985177108336602023-01-27T10:00:00.002-08:002023-01-27T10:00:00.195-08:00【信託後死亡,遺留的財產是土地,還是權利?】(371)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEiYVhuhM1otX0E0SBdWOMLuTdAcUUQhWexfI-wiCaW4-zAUoRAHzjJqnbiGladHANS5Y0HydGpvNl8yQOn8yBptFL0iatU9H-3-JeTmNasXMya7kPU7GHFJy19QjVUFFRs58oolPVBPbM8YYyEPT2hz8ZjdfKMV3_IT-WxpFZq2k6rWB26YV5JeZVje=s4248" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3913" data-original-width="4248" height="369" src="https://blogger.googleusercontent.com/img/a/AVvXsEiYVhuhM1otX0E0SBdWOMLuTdAcUUQhWexfI-wiCaW4-zAUoRAHzjJqnbiGladHANS5Y0HydGpvNl8yQOn8yBptFL0iatU9H-3-JeTmNasXMya7kPU7GHFJy19QjVUFFRs58oolPVBPbM8YYyEPT2hz8ZjdfKMV3_IT-WxpFZq2k6rWB26YV5JeZVje=w400-h369" width="400" /></a></div><p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">被繼承人阿基生前擁有一塊無償供公眾通行的道路土地,辦理了信託登記給受託人阿嬌,約定阿基本人為該信託契約全部利益的受益人。阿基死亡後,他兒子聽說無償供公眾通行的道路土地是免徵遺產稅,請問阿基兒子申報遺產稅時,究竟應不應該將這筆土地申報計入遺產總額內課徵遺產稅呢?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">根據信託法第<span lang="EN-US">1</span>條規定,委託人將他的財產所有權登記給受託人,由受託人依契約內容管理、處分、運用上開財產,再將管理、處分得到的孳息、收益交給契約指定的受益人,這就是信託。當受益人是委託人本人的情形,叫自益信託,本案例信託</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">約定阿基本人為全部信託利益的受益人,就是一種自益信託</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">,阿基享有信託利益的權利,阿嬌則取得該土地財產權,為信託財產。</span><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿基生前把「供公眾通行的道路土地」辦理信託登記,自己享有信託利益的權利,不再擁有該土地的財產權。當阿基死亡時,信託關係並不會消滅,此時遺產標的是信託利益權利,而不是該筆土地本身,所以沒有遺贈稅法第<span lang="EN-US">16</span>條第<span lang="EN-US">12</span>款規定不計入遺產總額的適用。在這種情形下,計算該項遺產的權利價值時,是要看信託利益,如果是金錢時,就以信託金額計算;不是金錢時,應</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">以受益人死亡時信託財產的時價為準</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">。只是信託財產既然是無償供公眾通行的道路土地,是不是還有市場價值存在?就要由稽徵機關確實調查認定了。</span><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">所以,本案遺產是信託利益的權利價值,不是該筆土地本身,阿基兒子是要申報此信託利益的權利為遺產,計入遺產總額課徵遺產稅。</span><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(110</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年<span lang="EN-US">3</span>月編寫<span lang="EN-US">)</span></span><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">遺產及贈與稅法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">3</span>條之<span lang="EN-US">2</span>第<span lang="EN-US">2</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">信託關係存續中受益人死亡時,應就其享有信託利益之權利未領受部分,依本法規定課徵遺產稅。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">4</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">本法稱財產,指動產、不動產及其他一切有財產價值之權利。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">10</span>條第<span lang="EN-US">1</span>項前段、第<span lang="EN-US">3</span>項前段<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">遺產及贈與財產價值之計算,以被繼承人死亡時或贈與人贈與時之時價為準。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>項所稱時價,土地以公告土地現值或評定標準價格為準。<span lang="EN-US" style="mso-font-kerning: 0pt;"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">10</span>條之<span lang="EN-US">1</span>第<span lang="EN-US">1</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">依第<span lang="EN-US">3</span>條之<span lang="EN-US">2</span>第<span lang="EN-US">2</span>項規定應課徵遺產稅之權利,其價值之計算,依左列規定估定之:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">一、享有全部信託利益之權利者,該信託利益為金錢時,以信託金額為準,信託利益為金錢以外之財產時,以受益人死亡時信託財產之時價為準。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">16</span>條第<span lang="EN-US">12</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">左列各款不計入遺產總額:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">十二、被繼承人遺產中經政府闢為公眾通行道路之土地或其他無償供公眾通行之道路土地,經主管機關證明者。但其屬建造房屋應保留之法定空地部分,仍應計入遺產總額。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">信託法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">稱信託者,謂委託人將財產權移轉或為其他處分,使受託人依信託本旨,為受益人之利益或為特定之目的,管理或處分信託財產之關係。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">8</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">信託關係不因委託人或受託人死亡、破產或喪失行為能力而消滅。但信託行為另有訂定者,不在此限。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">9</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">受託人因信託行為取得之財產權為信託財產。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">17</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">受益人因信託之成立而享有信託利益。但信託行為另有訂定者,從其所定。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e4%b8%8a%2c719%2c20210204%2c1"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-bidi-font-family: Arial; mso-font-kerning: 0pt;"><span lang="EN-US">最高行政法院109</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-bidi-font-family: Arial; mso-font-kerning: 0pt;"><span lang="EN-US">年度<span lang="EN-US">上<span lang="EN-US">字第719</span></span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-bidi-font-family: Arial; mso-font-kerning: 0pt;"><span lang="EN-US">號判決</span></span></b></a></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">要旨<span lang="EN-US">)</span><span style="color: black;">:<span lang="EN-US"><o:p></o:p></span></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">準此,以供公眾通行之道路土地為權利內容之遺產,其遺產標的因屬權利而非該土地本身,固無上述遺產及贈與稅法第<span lang="EN-US">16</span>條第<span lang="EN-US">12</span>款關於不計入遺產總額規定之適用,若該土地為信託財產,於計算該遺產之權利價值時,依上述遺產及贈與稅法第<span lang="EN-US">10</span>條之<span lang="EN-US">1</span>第<span lang="EN-US">1</span>款規定,仍應按該信託財產之時價為之,惟該信託財產既為供公眾通行之道路土地,而此等土地因所有權人事實上已無法使用收益,客觀價值自會因此有顯著低落情事,則於核算該信託財產價值時,依上開所述,尚不得逕按該信託土地之公告土地現值或評定標準價格計算,而應依照實際價格予以核估,並據以課徵遺產稅。<span lang="EN-US"><o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-13632379456774241022023-01-20T10:00:00.003-08:002023-01-20T10:00:00.193-08:00【就算有正當理由也要自己申請才可以?】(370)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEgb2dn_LTwftCbLVzo0s6vfI3UGtSYBMN6ifUFSMQCFosx8eQogY_p20ayY29RlPs8Foqb9mAu_NvWJc5toi6rDpkIfuPxu4RJBU-WfBMLV-DqEQEPQpKVRrY8EZgj6Lshzq1NgJ5cthpgK6Y36XhbQv6tIWDb1vPgj4y5lOcJFzsfIUVI2w9sj2n4h=s4394" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="4051" data-original-width="4394" height="369" src="https://blogger.googleusercontent.com/img/a/AVvXsEgb2dn_LTwftCbLVzo0s6vfI3UGtSYBMN6ifUFSMQCFosx8eQogY_p20ayY29RlPs8Foqb9mAu_NvWJc5toi6rDpkIfuPxu4RJBU-WfBMLV-DqEQEPQpKVRrY8EZgj6Lshzq1NgJ5cthpgK6Y36XhbQv6tIWDb1vPgj4y5lOcJFzsfIUVI2w9sj2n4h=w400-h369" width="400" /></a></div><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿偉公司領有水晶礦業權,但主管機關發現該公司最近<span lang="EN-US">1</span>年申報的礦物生產量都是零。認為阿偉公司沒有正當理由中途停工<span lang="EN-US">1</span>年以上,於是發函請其於期限前檢附相關證明文件申請「不開工」或「中途停工具備正當理由」的核准,阿偉公司向主管機關提出其申請租用其他礦區土地的文件,但是沒有提出中途停工的申請。主管機關認為阿偉公司既未申請核准,沒有正當理由就中途停工,因此廢止阿偉公司礦業權的核准。請問,主管機關這樣做,是對的嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">就上面的疑問,最高行政法院判決表示,礦業權者是否具有中途停工之正當理由,應由礦業權者向主管機關提出申請,主管機關沒有主動發現的義務。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">在本案的情形中,阿偉公司已經<span lang="EN-US">1</span>年沒有礦物生產,雖然礦業權者申請新的礦業用地、或變更原核定的礦業用地,確實屬於中途停工的正當理由,但依照礦業法第<span lang="EN-US">38</span>條第<span lang="EN-US">1</span>款規定及主管機關制定之認定原則第<span lang="EN-US">3</span>點規定,<span style="mso-bidi-font-weight: bold;">必須由申請人檢具最近<span lang="EN-US">1</span>年內辦理相關事項的證明文件,提出申請並經主管機關核准才行。</span><span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">因此,如果業者自己沒有提出申請,主管機關自然也無從受理並作成准駁的決定。就像本案中的阿偉公司,在主管機關以函文通知其應於期限前檢附相關證明文件申請不開工或中途停工正當理由之核准,以免遭廢止礦業權後,阿偉公司只是陳報申請租用礦區土地的文件,但仍然未向主管機關提出其停工具有正當理由的申請,主管機關自然也無從調查核准阿偉公司是否有停工的正當理由(<span lang="EN-US">110</span>年<span lang="EN-US">3</span>月編寫)。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></p><a name='more'></a><span lang="EN-US"><o:p></o:p></span><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">憲法第<span lang="EN-US">143</span>條第<span lang="EN-US">2</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">附著於土地之礦,及經濟上可供公眾利用之天然力,屬於國家所有,不因人民取得土地所有權而受影響。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">礦業法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">2</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">中華民國領域、專屬經濟海域及大陸礁層內之礦,均為國有,非依本法取得礦業權,不得探礦及採礦。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">14</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">礦業權之設定、展限、變更、自行廢業或因讓與、信託而移轉者,非經向主管機關申請核准並登記,不生效力。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">38</span>條第<span lang="EN-US">1</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">礦業權者有下列情形之一者,主管機關應廢止其礦業權之核准:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">礦業權登記後<span lang="EN-US">2</span>年內不開工或中途停工<span lang="EN-US">1</span>年以上。但有正當理由經主管機關核准者,不在此限。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">礦業法第<span lang="EN-US">38</span>條第<span lang="EN-US">1</span>款規定認定原則<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">1</span>點第<span lang="EN-US">2</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">礦業法(以下簡稱本法)第<span lang="EN-US">38</span>條第<span lang="EN-US">1</span>款所稱:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">二<span lang="EN-US">)</span>中途停工,指礦業權者依本法第<span lang="EN-US">59</span>條第<span lang="EN-US">3</span>項規定申報之礦產物生產量為零。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">3</span>點第<span lang="EN-US">3</span>款:<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">有下列情形之一,經主管機關核准者,為礦業權者中途停工之正當理由:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">三<span lang="EN-US">)</span>申請或變更核定礦業用地經受理者,於主管機關尚未作成准駁之決定前,應檢具最近<span lang="EN-US">1</span>年內辦理相關事項之證明文件。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><a name="_Hlk44192441"></a><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e4%b8%8a%2c162%2c20210305%2c1"><span style="mso-bookmark: _Hlk44192441;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">最高行政法院<span lang="EN-US">109</span>年度上字第<span lang="EN-US">162</span>號判決</span></b></span></a><span style="mso-bookmark: _Hlk44192441;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-weight: bold; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(要旨)</span></span><span style="mso-bookmark: _Hlk44192441;"><b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US" style="color: blue; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></u></b></span></p>
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<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">礦業法第<span lang="EN-US">38</span>條第<span lang="EN-US">1</span>款規定主管機關授予礦業權後,礦業權者如中途停工<span lang="EN-US">1</span>年以上即應廢止原授予礦業權之核准;該條但書雖規定如有中途停工之正當理由經主管機關核准者可免廢止礦業權之核准,惟正當理由之提出,爲礦業權者之義務,非主管機關應主動發現並依職權調查事項;且提出之事由尚需主管機關核准,否則仍不得豁免廢止,即係本諸前述礦業法規範意旨所爲衡平規定。<span lang="EN-US"><o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-48109713068228866422023-01-13T10:00:00.002-08:002023-01-13T10:00:00.240-08:00【請他人借名當人頭,就可以不用繳稅嗎?】(369)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEgM7c2nxGEh5Rph4AG_oILaiadtmwpQWCYwbOsSXyJK_vOal9PvESRT-Xee2j8B9wAwhiK1a03JjRiYhZzxLrb2Uh2j-D2Xjbp_TUa8E0sdqJyt-BGnqoHC7S-_lIe0T-aZFM9vJErE9UKITnkcVhZS_QBZCofEfT7cCxnC8J-k_2GO4OtDd90Q6c6_=s4163" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="4151" data-original-width="4163" height="399" src="https://blogger.googleusercontent.com/img/a/AVvXsEgM7c2nxGEh5Rph4AG_oILaiadtmwpQWCYwbOsSXyJK_vOal9PvESRT-Xee2j8B9wAwhiK1a03JjRiYhZzxLrb2Uh2j-D2Xjbp_TUa8E0sdqJyt-BGnqoHC7S-_lIe0T-aZFM9vJErE9UKITnkcVhZS_QBZCofEfT7cCxnC8J-k_2GO4OtDd90Q6c6_=w400-h399" width="400" /></a></div><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">小張名下有一塊<span lang="EN-US">A</span>地,當初購買時借小明的名義登記在他名下<span lang="EN-US">(</span>又稱:借名登記<span lang="EN-US">)</span>。經過數年,小張與小明間的借名登記關係終止後,該土地登記回小張名下,小張便將<span lang="EN-US">A</span>地賣給阿德。因為是重劃後土地的關係,依土地稅法第<span lang="EN-US">39</span>條第<span lang="EN-US">4</span>項規定,重劃後土地第一次移轉可以向稅捐稽徵機關請求減徵土地增值稅。可是沒想到,機關向小張表示「小明將<span lang="EN-US">A</span>地登記回小張名下」已是第一次移轉,所以小張後續移轉登記給阿德的部分並不符合第一次移轉的要件而遭拒絕。小張對此並不服氣,認為前次土地變動,實質經濟歸屬並未改變。請問小張的主張有沒有道理?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">是沒有道理的!基於土地稅法與地政登記的銜接,土地增值稅的納稅義務人,<b style="mso-bidi-font-weight: normal;">原則上均對形式登記的所有權人為之</b>。而土地增值稅,依照土地稅法第<span lang="EN-US">28</span>條,是對於土地增值所得課稅,<b style="mso-bidi-font-weight: normal;">原則上在土地所有權移轉登記時課稅</b>,具有「交易所得稅」的性質。所以,當土地所有權移轉登記時,<b style="mso-bidi-font-weight: normal;">應對形式登記的所有權人,課徵土地增值稅,以實現漲價歸公,歸人民所共享的社會政策目的</b>(憲法第<span lang="EN-US">143</span>條第<span lang="EN-US">3</span>項)。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">再來,基於稅捐法律主義(憲法第<span lang="EN-US">19</span>條)及土地稅法第<span lang="EN-US">28</span>條之規定,我國實務見解認為,借名登記關係(即約定一方所有應經登記的財產以他方為登記名義人),其原因關係終止後,<b style="mso-bidi-font-weight: normal;">出名人將土地移轉登記給借名人時,應向登記的所有權人(即借名人)課徵土地增值稅,並無「該土地未生實質變動」可以免徵土地增值稅的空間。</b><span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">重劃後的土地,因為政府進行重劃的時間較長,為保障土地所有權人的權益,所以土地稅法第<span lang="EN-US">39</span>條第<span lang="EN-US">4</span>項明定減徵<span lang="EN-US">40%</span>的土地增值稅,但是只限於第一次所有權移轉登記時。本小故事中,小明與小張的借名登記關係終止後,將<span lang="EN-US">A</span>地移轉登記給小張,已經發生「所有權移轉登記」的事實,依照上面的敘述,稅捐稽徵機關自應向小張課徵土地增值稅,達成土地漲價的利益由全民共享的目的,屬於重劃後第一次所有權移轉登記。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">所以,後續小張再將<span lang="EN-US">A</span>地賣給阿德,並移轉登記給他,應屬第二次移轉登記而不是第一次,小張不能主張因為前次移轉登記土地未生實質變動,前次移轉登記不屬於第一次移轉登記,而享有土地增值稅的減免規定(土地稅法第<span lang="EN-US">39</span>條第<span lang="EN-US">4</span>項)。(最高行政法院<span lang="EN-US">109</span>年度上字第<span lang="EN-US">951</span>號判決參照,<span lang="EN-US">110</span>年<span lang="EN-US">3</span>月編寫)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">憲法第<span lang="EN-US">143</span>條第<span lang="EN-US">3</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">土地價值非因施以勞力資本而增加者,應由國家徵收土地增值稅,歸人民共享之。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">土地稅法<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">5</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">1</span>款及第<span lang="EN-US">2</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">土地增值稅之納稅義務人如左:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">一、土地為<b style="mso-bidi-font-weight: normal;">有償移轉</b>者,為<b style="mso-bidi-font-weight: normal;">原所有權人</b>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">二、土地為<b style="mso-bidi-font-weight: normal;">無償移轉</b>者,為<b style="mso-bidi-font-weight: normal;">取得所有權之人</b>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">28</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">已規定地價之土地,<b style="mso-bidi-font-weight: normal;">於土地所有權移轉時,應按其土地漲價總數額徵收土地增值稅</b>。但因繼承而移轉之土地,各級政府出售或依法贈與之公有土地,及受贈之私有土地,免徵土地增值稅。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">31</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">1</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">土地漲價總數額之計算,應自該土地所有權移轉或設定典權時,經核定之申報移轉現值中<b style="mso-bidi-font-weight: normal;">減除下列各款後之餘額</b>,為漲價總數額:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">一、規定地價後,未經過移轉之土地,其原規定地價。規定地價後,<b style="mso-bidi-font-weight: normal;">曾經移轉之土地,其前次移轉現值</b>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">39</span>條第<span lang="EN-US">4</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">經重劃之土地,於重劃後第一次移轉時,其土地增值稅減徵百分之<span lang="EN-US">40</span>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e4%b8%8a%2c951%2c20210121%2c1"><span lang="EN-US"><span lang="EN-US">最高行<span lang="EN-US">政<span lang="EN-US">法院109</span></span></span></span><span lang="EN-US"><span lang="EN-US">年度上字第951</span></span><span lang="EN-US"><span lang="EN-US">號</span></span></a>(</span><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">要旨<span lang="EN-US">)<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">現行土地增值稅法制,為配合「土地移入及移出特定主體」之二時段公告現值相減得出漲價稅基數額之設計,在土地之主體歸屬有變動時,原則上即不問其原因事實,均要課徵土地增值稅。使土地在特定主體持有期間內之前、後二階段公告現值差額,均有土地增值稅之平穩流入,供公部門財政所需之用。若法制例外明示「特定原因事實之主體歸屬變動不課土地增值稅」者,亦會有「以不課土地增值稅移轉行為之土地移出者,其前次取得該土地時點之公告現值,為原始公告地價之配套設計。或者另外立法明定「決定原始公告現值之時點」<span lang="EN-US">(</span>土地稅法第<span lang="EN-US">31</span>條之<span lang="EN-US">1</span>、同法第<span lang="EN-US">39</span>條以下規定參照<span lang="EN-US">)</span>。此等規定皆與實質課稅原則有所出入。且司法實務見解亦向來認為「基於借名登記原因關係之終止,而請求借名登記者移轉借名土地予實際所有權人」時,應向請求登記移轉之土地實際所有權人課徵土地增值稅,而無「以土地產權歸屬未生實質變動為由,引用實質課稅原則,免徵土地增值稅」之餘地<span lang="EN-US">(</span>本院<span lang="EN-US">104</span>年度判字第<span lang="EN-US">405</span>號判決、<span lang="EN-US">98</span>年度判字第<span lang="EN-US">736</span>號判決、<span lang="EN-US">96</span>年度裁字第<span lang="EN-US">2752</span>號裁定參照<span lang="EN-US">)</span>。<span lang="EN-US"><o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-56497859336447341022023-01-06T10:00:00.001-08:002023-01-06T10:00:00.267-08:00【訴願書沒蓋法人印章就不合法?】(368)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEi42rdmYk3JLOScgKii88Mp-0MAMoeMsaq5bsDqqaYXVnPeYo60fwcK0cNQcAREkC9OmJ71mxD_t1o3GAxVkMucFgzvG9Saxn4NO5BqXvGhNOwr8lUNzeaIpz-A20T2PgxoYdSQxbb_Jz59_wMwbjT4mESSQz-WYwRbPEUBmWx05d2SfcrZUIURUSlm=s3921" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="2821" data-original-width="3921" height="288" src="https://blogger.googleusercontent.com/img/a/AVvXsEi42rdmYk3JLOScgKii88Mp-0MAMoeMsaq5bsDqqaYXVnPeYo60fwcK0cNQcAREkC9OmJ71mxD_t1o3GAxVkMucFgzvG9Saxn4NO5BqXvGhNOwr8lUNzeaIpz-A20T2PgxoYdSQxbb_Jz59_wMwbjT4mESSQz-WYwRbPEUBmWx05d2SfcrZUIURUSlm=w400-h288" width="400" /></a></div><br /><p></p><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">李二光是財團法人○○基金會的理事長,但對基金會內部的運作及財務都漠不關心,所有事務都交由秘書長處理。某日基金會收到勞動部廢止設立許可的函文,秘書長隨即以基金會名義,在訴願書上蓋上代表人李二光的印章後,提起訴願,但未蓋基金會之印章,後來秘書長過世了,訴願機關雖通知基金會補正,都沒人處理,直到被駁回訴願,李二光才知道嚴重性,其提起行政訴訟,卻遭法院以其未合法訴願,無法補正,予以裁定駁回,這樣合法嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><span style="mso-tab-count: 1;"> </span><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 標楷體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">依據訴願法第56條第1項第1款規定,訴願書要記載訴願人之姓名,如為法人,要記載法人之名稱、事務所及代表人姓名</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">,並由訴願人或代理人簽名或蓋章。所以通常訴願人為法人時,訴願書會由法人及代表人同時蓋章。</span><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">不過因為法人和自然人不同,其行使權利、負擔義務,實際上是由其代表人代表法人為行為,使其發生法律上之效力,因此,最高行政法院<span lang="EN-US">109</span>年度抗字第<span lang="EN-US">245</span>號裁定認為關於書狀的簽名,因為訴願法是規定「由訴願人或代理人簽名或蓋章」,未就法人的簽名方式,另作規定,所以當法人為當事人,應解釋為由其代表人簽名或蓋章,就符合法定程式,法律既未規定應加蓋法人的印章,自不以加蓋法人印章為必要。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="color: #333333; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">本件基金會的訴願書雖然沒有蓋法人的印章,但如果有蓋代表人的印章,應認為其已合法代表法人提起訴願,法院不能以其訴願不合法而裁定駁回訴訟。</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(<span lang="EN-US">110</span>年<span lang="EN-US">3</span>月撰寫)</span><span lang="EN-US" style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></p><a name='more'></a><span lang="EN-US"><o:p></o:p></span><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 標楷體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">訴願法<o:p></o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 標楷體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第20條<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 標楷體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">無訴願能力人應由其法定代理人代為訴願行為。<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 標楷體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">地方自治團體、法人、非法人之團體應由其代表人或管理人為訴願行為。<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 標楷體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">關於訴願之法定代理,依民法規定。<o:p></o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 標楷體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">第56條第1項第1款<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 標楷體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">訴願應具訴願書,載明左列事項,由訴願人或代理人簽名或蓋章:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 標楷體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">一、訴願人之姓名、出生年月日、住、居所、身分證明文件字號。如係法人或其他設有管理人或代表人之團體,其名稱、事務所或營業所及管理人或代表人之姓名、出生年月日、住、居所。<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: black; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ansi-language: ZH-TW; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: 標楷體; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e6%8a%97%2c245%2c20210128%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院109</span></span><span lang="EN-US"><span lang="EN-US">年度<span lang="EN-US">抗<span lang="EN-US">字第245</span></span></span></span><span lang="EN-US"><span lang="EN-US">號<span lang="EN-US">裁定</span></span></span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">按訴願法第<span lang="EN-US">56</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">1</span>款及第<span lang="EN-US">20</span>條第<span lang="EN-US">2</span>項規定,可知,法人為當事人時,訴願法規定應記載法人之名稱及事務所或營業所,有代表人者,應記載其姓名。且法人係由其代表人為訴願行為。關於書狀之簽名,訴願法亦係規定由訴願人或代理人簽名或蓋章,未就法人之簽名方式,另作規定。故法人為當事人,應解為由其代表人簽名或蓋章,即符法定程式,法律既未規定應加蓋法人之印章,自不以加蓋法人印章為必要</span><span style="color: #333333; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,91%2c%e8%a3%81%2c256%2c20020404%2c1"><span lang="EN-US"><span lang="EN-US">最高行政法院91</span></span><span lang="EN-US"><span lang="EN-US">年度裁<span lang="EN-US">字第256</span></span></span><span lang="EN-US"><span lang="EN-US">號<span lang="EN-US">裁定</span></span></span></a><span class="MsoHyperlink">(</span></span><span class="MsoHyperlink"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;">要旨<span lang="EN-US">)</span></span></span><u><span lang="EN-US" style="color: blue; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 0pt; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></u></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">查法人與自然人不同,其行使權利,負擔義務,實際上係由其代表人為之,使其行為成為法人的行為,發生法律上的效力。倘代表人確係代表法人行使訴願之權利,且已由代表人於訴願書或再訴願書上署名或蓋章,實等於法人業已署名無異,即難認其訴願書或再訴願書之法定程式有所欠缺。此參諸行政訴訟法第<span lang="EN-US">58</span>條亦規定:「當事人、法定代理人、代表人、管理人或訴訟代理人應於書狀內簽名或蓋章;其以指印代簽名者,應由他人代書姓名,記明其事由並簽名。」即於當事人為法人之情形,其代表人業於書狀內簽名或蓋章者,即屬已足,不以當事人亦於其上簽名或蓋章為必要自明。</span><span lang="EN-US" style="color: #333333; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p></o:p></span></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-80396618365938374882022-12-30T10:00:00.002-08:002022-12-30T10:00:00.181-08:00【對公務人員的申誡處分,不能提起救濟嗎?】(365)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://1.bp.blogspot.com/-ST8ZlV-HJJA/YPd8Twf4uKI/AAAAAAAAA90/ONcMzrKtTuYJeYvbcS_VWgbr5MPl2x0uwCLcBGAsYHQ/s2048/%25E6%2599%258F%25E4%25BC%25B6110%25E5%25B9%25B43%25E6%259C%2588-%25E6%259C%2580%25E9%25AB%2598%25E8%25A1%258C%25E6%2594%25BF%25E6%25B3%2595%25E9%2599%25A2109%25E5%2588%25A4%25E5%25AD%2597%25E7%25AC%25AC350%25E8%2599%259F%25E5%2588%25A4%25E6%25B1%25BA%2B.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1942" data-original-width="2048" height="379" src="https://1.bp.blogspot.com/-ST8ZlV-HJJA/YPd8Twf4uKI/AAAAAAAAA90/ONcMzrKtTuYJeYvbcS_VWgbr5MPl2x0uwCLcBGAsYHQ/w400-h379/%25E6%2599%258F%25E4%25BC%25B6110%25E5%25B9%25B43%25E6%259C%2588-%25E6%259C%2580%25E9%25AB%2598%25E8%25A1%258C%25E6%2594%25BF%25E6%25B3%2595%25E9%2599%25A2109%25E5%2588%25A4%25E5%25AD%2597%25E7%25AC%25AC350%25E8%2599%259F%25E5%2588%25A4%25E6%25B1%25BA%2B.jpg" width="400" /></a></div><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿彬為任職於某市政府的公務人員,因其<span lang="EN-US">105</span>年公務人員考績表的平時考核獎懲欄記載申誡<span lang="EN-US">5</span>次,某市政府就核定阿彬<span lang="EN-US">105</span>年年終考績考列丙等。阿彬對此申誡不服,經申訴、再申訴均遭駁回後,想要提起行政訴訟請求撤銷申誡處分。然而,市政府認為:申誡是屬於一種管理措施,不得對再申訴決定提起行政訴訟救濟。請問這樣有道理嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">其實市政府的說法並不全然正確!在過去,司法實務上有認為,公務人員的記大過、記過處分、申誡懲處等措施,並沒有改變公務員身分關係,所以屬於保障法第<span lang="EN-US">77</span>條第<span lang="EN-US">1</span>項所指的工作條件或管理措施,公務員只能依申訴、再申訴程序尋求救濟,不能提起行政爭訟。然而,<span lang="EN-US">108</span>年<span lang="EN-US">11</span>月司法院釋字第<span lang="EN-US">785</span>號解釋已經變更以前之見解。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">依據公務人員考績法施行細則第<span lang="EN-US">16</span>條第<span lang="EN-US">1</span>項規定可以知道,申誡、嘉獎或記功、記過,都會影響公務人員的考績,雖然申誡並不會改變公務人員的身分,而是屬於一種公務人員管理措施,依法須先提起申訴、再申訴,但實質上也是一種對公務人員的權利產生影響<span lang="EN-US">(</span>亦即會影響公務人員考績、考績獎金、名譽或升遷調動等權利或法律上利益<span lang="EN-US">)</span>的行政處分,依照釋字第<span lang="EN-US">785</span>號解釋所揭示的「有權利即有救濟」原則,既然申誡會影響到公務人員的權利,就應該讓他們有在司法上獲得救濟的機會,這樣才符合憲法第<span lang="EN-US">16</span>條保障人民訴訟權的意旨。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">在本小故事中,阿彬因為被記申誡,而影響了他的考績,這對他的權利確實造成了損害。因此,阿彬在依法為申訴、再申訴均遭駁回後,當然可以再提起行政爭訟,所以某市政府的說法並沒有道理喔!(<span lang="EN-US">110</span>年<span lang="EN-US">3</span>月編寫)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規及解釋:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公務人員考績法<span lang="EN-US">(96</span>年<span lang="EN-US">3</span>月<span lang="EN-US">21</span>日修正<span lang="EN-US">)<o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">6</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">年終考績以<span lang="EN-US">100</span>分為滿分,分甲、乙、丙、丁四等,各等分數如左:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">甲等:<span lang="EN-US">80</span>分以上。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">乙等:<span lang="EN-US">70</span>分以上,不滿<span lang="EN-US">80</span>分。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">丙等:<span lang="EN-US">60</span>分以上,不滿<span lang="EN-US">70</span>分。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">丁等:不滿<span lang="EN-US">60</span>分。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公務人員考績法施行細則<span lang="EN-US">(104</span>年<span lang="EN-US">12</span>月<span lang="EN-US">30</span>日修正<span lang="EN-US">)<o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">13</span>條第<span lang="EN-US">3</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">嘉獎、記功或申誡、記過之標準,由各機關視業務情形自行訂定,報請上級機關備查。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">16</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公務人員平時考核獎懲,應併入年終考績增減分數。嘉獎或申誡<span lang="EN-US">1</span>次者,考績時增減其分數<span lang="EN-US">1</span>分;記功或記過<span lang="EN-US">1</span>次者,增減其分數<span lang="EN-US">3</span>分;記一大功或一大過者,增減其分數<span lang="EN-US">9</span>分。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公務人員保障法<span lang="EN-US">(104</span>年<span lang="EN-US">12</span>月<span lang="EN-US">23</span>日修正<span lang="EN-US">)<o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">77</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">公務人員對於服務機關所為之管理措施或有關工作條件之處置認為不當,致影響其權益者,得依本法提起申訴、再申訴。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://law.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPAA,109%2c%e5%88%a4%2c350%2c20200624%2c1"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #297fd5; mso-themecolor: accent3;"><span lang="EN-US">最高行政法院109</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #297fd5; mso-themecolor: accent3;"><span lang="EN-US">年判字第350</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #297fd5; mso-themecolor: accent3;"><span lang="EN-US">號判決</span></span></b></a><b style="mso-bidi-font-weight: normal;"><span style="color: #297fd5; mso-themecolor: accent3;">(</span></b></span><b style="mso-bidi-font-weight: normal;"><span style="color: #297fd5; font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-themecolor: accent3;">要旨<span lang="EN-US">)<o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">行政機關依上開規定對所屬公務人員懲處申誡,對公務人員之考績、考績獎金、名譽或升遷調動等權利或法律上利益產生不利之影響,係屬侵害公務人員權益且具行政處分性質之措施(本院於司法院釋字第<span lang="EN-US">736</span>號解釋公布後,參酌該解釋意旨所作成之<span lang="EN-US">108</span>年度<span lang="EN-US">3</span>月份第<span lang="EN-US">1</span>次庭長法官聯席會議〈關於公立高級中學以下學校教師申誡懲處案〉決議意旨參照)。因此,申誡雖為行政機關之管理措施,惟其性質為行政處分,自得循序提起行政訴訟。<span lang="EN-US"><o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.comtag:blogger.com,1999:blog-90205209981256973.post-66905346255471270652022-12-23T10:00:00.006-08:002022-12-23T10:00:00.194-08:00【開了很多家社福機構,車子就不能免牌照稅嗎?】(362)<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://1.bp.blogspot.com/-m-NTAtbYmM0/YPd7P2VWGOI/AAAAAAAAA9s/WYC5SpPnqbABi9eJomB1xGgp4VHrDt4LQCLcBGAsYHQ/s2048/%25E4%25BF%25AE-362%25E4%25B8%2580%25E6%2585%25A72%25E6%259C%2588-%25E9%2587%258B%25E5%25AD%2597%25E7%25AC%25AC798%25E8%2599%259F.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1847" data-original-width="2048" height="361" src="https://1.bp.blogspot.com/-m-NTAtbYmM0/YPd7P2VWGOI/AAAAAAAAA9s/WYC5SpPnqbABi9eJomB1xGgp4VHrDt4LQCLcBGAsYHQ/w400-h361/%25E4%25BF%25AE-362%25E4%25B8%2580%25E6%2585%25A72%25E6%259C%2588-%25E9%2587%258B%25E5%25AD%2597%25E7%25AC%25AC798%25E8%2599%259F.jpg" width="400" /></a></div><p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">案例:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">A</span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">財團法人在臺中市設有慈愛、慈慧及慈念<span lang="EN-US">3</span>家啟智中心,均是經地方政府立案、辦有稅籍登記之身心障礙福利機構,<span lang="EN-US">3</span>家福利機構各有自用小客車<span lang="EN-US">2</span>輛,阿傑是<span lang="EN-US">3</span>家啟智中心的負責人,他依使用牌照稅法第<span lang="EN-US">7</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">9</span>款規定,向地方稅務局申請免徵使用牌照稅,機關卻回覆他依照財政部民國<span lang="EN-US">92</span>年<span lang="EN-US">2</span>月<span lang="EN-US">12</span>日台財稅字第<span lang="EN-US">0920450239</span>號令及<span lang="EN-US">105</span>年<span lang="EN-US">8</span>月<span lang="EN-US">31</span>日台財稅字第<span lang="EN-US">10504576330</span>號函(下稱系爭<span lang="EN-US">2</span>函令)的規定,<span lang="EN-US">3</span>家啟智中心屬於同一個法人,在同一行政區域內只有<span lang="EN-US">3</span>輛車可以免稅,阿傑很不解,認為系爭<span lang="EN-US">2</span>函令增加了使用牌照稅法所沒有的限制,並不合理,請問他說得有道理嗎?<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">答:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">阿傑說的並沒有錯,系爭<span lang="EN-US">2</span>函令確實是違憲的。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">憲法第<span lang="EN-US">19</span>條規定,人民有依法律納稅的義務,是指國家課予人民繳納稅捐的義務或給予人民減免稅捐的優惠時,應該將租稅主體、租稅客體等租稅構成要件,以法律明文規定。主管機關依其職權對於相關法律所為的闡釋,如果逾越了法律解釋的範圍,而增加了法律所沒有的租稅義務或減少了法律所賦予的租稅優惠,就違反了憲法第<span lang="EN-US">19</span>條規定。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">大法官們在司法院釋字第<span lang="EN-US">798</span>號解釋中說明,當初立法者考慮國內社會福利團體和機構維持不易,所以在<span lang="EN-US">90</span>年<span lang="EN-US">1</span>月<span lang="EN-US">17</span>日修正使用牌照稅法第<span lang="EN-US">7</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">9</span>款規定,讓已經立案的社福團體和機構,以每一團體和機構<span lang="EN-US">3</span>輛為限,免徵使用牌照稅,以減輕他們組織經營的負擔。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">而且使用牌照稅法規定的免稅主體是已立案的社福團體和機構,免稅客體是經證明專供該社福團體和機構使用的交通工具,且每一團體和機構最多可享有<span lang="EN-US">3</span>輛之免稅優惠。至各該團體和機構是否附屬於同一法人,以及是否設在同一行政區域,則和計算免稅交通工具的數量限額沒有關係。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">而依照相關法規,使用牌照稅法第<span lang="EN-US">7</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">9</span>款規定所稱「社會福利團體和機構」,在經許可設立後,具有獨立之財務及會計,可以依法向主管機關辦理稅籍登記,即使不是法人,也還是能成為納稅主體,自然也是享有稅捐減免優惠的免稅主體。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-char-indent-count: 2.0; text-indent: 28.0pt;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">但系爭<span lang="EN-US">2</span>函令,限定同一行政區域內的法人及其附設的機構,應該合併計算其免徵使用牌照稅的交通工具數量限額,形同以該法人而不是以每一團體和機構為免稅主體,且限縮了免稅客體的範圍,與使用牌照稅法第<span lang="EN-US">7</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">9</span>款規定的免稅要件不符合,因此大法官們在司法院釋字第<span lang="EN-US">798</span>號解釋中表示,系爭<span lang="EN-US">2</span>函令縮減人民依法律享有免徵使用牌照稅之優惠,增加了法律所沒有的限制,違反憲法第<span lang="EN-US">19</span>條租稅法律主義,應不予援用<span lang="EN-US">(110</span>年<span lang="EN-US">2</span>月編寫<span lang="EN-US">)</span>。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">相關法規:<span></span></span></b></p><a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US"><o:p></o:p></span></b><p></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">中華民國憲法第<span lang="EN-US">19</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">人民有依法律納稅之義務。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">使用牌照稅法第<span lang="EN-US">7</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">9</span>款(<span lang="EN-US">90</span>年<span lang="EN-US">1</span>月<span lang="EN-US">17</span>日修正發布)<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">下列交通工具,免徵使用牌照稅:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">九、專供已立案之社會福利團體和機構使用,並經各地社政機關證明者,每<span lang="EN-US">1</span>團體和機構以<span lang="EN-US">3</span>輛為限。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">使用牌照稅法第<span lang="EN-US">7</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">9</span>款(現行規定)<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">下列交通工具,免徵使用牌照稅:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">九、專供已立案之社會福利團體和機構使用,並經各地社政機關證明者,每<span lang="EN-US">1</span>團體和機構以<span lang="EN-US">3</span>輛為限。但專供載送身心障礙、長期照顧服務需求而有合法固定輔助設備及特殊標幟者之社會福利團體與機構,經各直轄市及縣(市)政府同意者,得不受<span lang="EN-US">3</span>輛之限制。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">私立兒童及少年福利機構設立許可及管理辦法(現行規定)<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">17</span>條<span lang="EN-US"><span style="mso-tab-count: 1;"> </span><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">財團法人附設兒童及少年福利機構,其財務及會計,均應獨立。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">18</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">兒童及少年福利機構應建立會計制度,年度決算金額在新臺幣<span lang="EN-US">3</span>千萬元以上者,應由會計師簽證。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">私立老人福利機構設立許可及管理辦法(現行規定)<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">21</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">法人附設之私立老人福利機構,其老人福利機構之財務、會計及人事,均應獨立。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">22</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">1</span>項)私立老人福利機構應建立會計制度,年度決算金額在新臺幣<span lang="EN-US">3</span>千萬元以上者,應由會計師簽證。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">2</span>項)私立老人福利機構之會計基礎,採權責發生制為原則。但平時得按現金收付制處理,於年終結算時採用權責發生制調整,並應設置帳簿,詳細記錄有關會計事項。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">私立身心障礙福利機構設立許可及管理辦法(現行規定)<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">22</span>條第<span lang="EN-US">1</span>項<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">法人附設之私立身心障礙福利機構,其身心障礙福利機構之財務、會計及人事,均應獨立。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">23</span>條<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">1</span>項)私立身心障礙福利機構應建立會計制度,各項支出在新臺幣<span lang="EN-US">1</span>萬元以上者,應使用票據支付;年度決算金額在新臺幣<span lang="EN-US">3</span>千萬元以上者,應由會計師簽證;其所接受捐贈之財務,並應定期公告徵信。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(第<span lang="EN-US">2</span>項)私立身心障礙福利機構之會計基礎,採權責發生制為原則。但平時得按現金收付制處理,於年終結算時採用權責發生制調整,並應設置帳簿,詳細記錄有關會計事項。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">加值型及非加值型營業稅法(現行規定)<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">6</span>條第<span lang="EN-US">2</span>款<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">有下列情形之一者,為營業人:<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">二、非以營利為目的之事業、機關、團體、組織,有銷售貨物或勞務。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">第<span lang="EN-US">28</span>條<span lang="EN-US" style="mso-bidi-font-weight: bold;"><o:p></o:p></span></span></b></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">營業人之總機構及其他固定營業場所,應於開始營業前,分別向主管稽徵機關申請稅籍登記。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-US" style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;"><a href="https://cons.judicial.gov.tw/jcc/zh-tw/jep03/show?expno=798"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-bidi-font-family: "Times New Roman";"><span lang="EN-US">司法院釋字第798</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-bidi-font-family: "Times New Roman";"><span lang="EN-US">號</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="mso-bidi-font-family: "Times New Roman";"><span lang="EN-US">解釋<span lang="EN-US">文</span></span></span></b></a></span><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">(<span lang="EN-US">109</span>年<span lang="EN-US">12</span>月<span lang="EN-US">31</span>日公布)<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family: "新細明體","serif"; font-size: 14.0pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;">財政部中華民國<span lang="EN-US">92</span>年<span lang="EN-US">2</span>月<span lang="EN-US">12</span>日台財稅字第<span lang="EN-US">0920450239</span>號令及<span lang="EN-US">105</span>年<span lang="EN-US">8</span>月<span lang="EN-US">31</span>日台財稅字第<span lang="EN-US">10504576330</span>號函,就<span lang="EN-US">90</span>年<span lang="EN-US">1</span>月<span lang="EN-US">17</span>日修正公布之使用牌照稅法第<span lang="EN-US">7</span>條第<span lang="EN-US">1</span>項第<span lang="EN-US">9</span>款關於交通工具免徵使用牌照稅之規定,所稱「每一團體和機構以<span lang="EN-US">3</span>輛為限」,明示應以同一法人於同一行政區域(同一直轄市或縣<span lang="EN-US">(</span>市<span lang="EN-US">)</span>)內之總分支機構合計<span lang="EN-US">3</span>輛為限,其縮減人民依法律享有免徵使用牌照稅之優惠,增加法律所無之限制,於此範圍內,均違反憲法第<span lang="EN-US">19</span>條租稅法律主義,應不予援用。<span lang="EN-US"><o:p></o:p></span></span></p><br /><p></p>中高行http://www.blogger.com/profile/04206269334634846726noreply@blogger.com