| 關 鍵 詞： |
聯邦稅捐詐欺；反犯罪組織侵蝕合法組織法；指導；參與；「營運或管理」測試基準 |
| 中文摘要： |
1. 本案所涉及的問題是「直接或間接地指導或參與此等企業事務之指導」一語的定義。“conduct”一字被重覆使用兩次，似乎均應合理地給予其相似的解釋。作為動詞時，“conduct”係指領導、經營、管理、指示。……依據“to conduct . . . [an] enterprise’s affairs”（指導……企業之事務）一語之上下文判斷時，“conduct”一字應係指其有某種程度的「指示」之意涵在內。
2. 為符合“participate, directly or indirectly, in the conduct of such enterprise’s affairs”（直接或間接地參與此等企業事務之指導）之規定，某人必須參與部分程度的「指示」，始能成立。……此一用詞也清楚地指出RICO的責任並不限於那些於企業內部擔任正式職務之人，只要某種程度上參與「指示」企業之事務即可。
3. Section 1962（c）規定之「直接或間接地指導或參與此等企業事務之指導」，係指某人必須「參與」企業本身的營運或管理。
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| 英文關鍵詞： |
ederal tax fraud；Racketeer Influenced and Corrupt Organizations （RICO） Act；Conduct；Participate；“operation or management” test |
| 英文摘要： |
（The narrow question in this case is the meaning of the phrase “to conduct or participate, directly or indirectly, in the conduct of such enterprise’s affairs.” The word “conduct” is used twice, and it seems reasonable to give each use a similar construction. As a verb, “conduct” means to lead, run, manage, or direct.… in the context of the phrase “to conduct . . . [an] enterprise’s affairs,” the word indicates some degree of direction.）
（In order to “participate, directly or indirectly, in the conduct of such enterprise’s affairs,” one must have some part in directing those affairs…. just as the phrase “directly or indirectly” makes clear that RICO liability is not limited to those with a formal position in the enterprise, but some part in directing the enterprise’s affairs is required.）
（“[T]o conduct or participate, directly or indirectly, in the conduct of such enterprise’s affairs,” § 1962（c）, one must participate in the operation or management of the enterprise itself.）
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判決要旨
關鍵詞
事實
判決
理由
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