| 關 鍵 詞： |
行政罰；共同違法；併同處罰；監督義務；監督措施 |
| 中文摘要： |
我國行政罰法第 14 條對故意共同違法行為分別處罰，第 15 條對私法人董事或有代表權人之併同處罰，均屬基於同一違反行政法上義務之事實，依相同之規定，處罰多數人之規範。上開二條文之規定內容是否合理，實務運作情形如何，其解釋與適用是否產生爭議，處罰責任是否過度擴張或過度限制，是否有修正之必要，均為本文探討之重點。
本文先說明行政罰法以多數人為處罰對象之行政罰基本原理，再就行政罰法第 14 條及第 15 條之規範，參考德國違反秩序罰法相關規定，針對二條文之規範意旨及規範結構、實務適用情形加以說明，最後提出修法建議。
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| 英文關鍵詞： |
administrative penalty；joint violation；concurrent penalty；supervision obligation；supervisory measures |
| 英文摘要： |
Article 14 of the Administrative Penalty Act of Taiwan regulates joint violation of law and separate punishment for joint illegal acts. According Article 15 of the Administrative Penalty Act, a private juristic person or of any other individual with the authority to represent such juristic person shall be punished on the basis of the same duty with the juristic person of breach of administrative law. The common ground of these two provisions is the punishment of joint violation or concurrent penalty on the same fact according the same penalty clause. This Article will analyze the content and the practice of Art. 14 and 15, explores whether the two provisions are reasonable or controversial in related to the explanation and application of the two provisions, and whether the penalty of the two provisions is excessive expansive or excessive restrictive. The necessity of revising or amendment of Article 14 and 15 will be also discussed.
This article will explain the main principles of the punishment of joint violation of law and concurrent penalty. The normative purposes, structure and application of Article 14 and 15 of the Taiwan’s Administrative Penalty Act will also be analyzed referring to the relevant provisions of the German Administrative Offences Act (OWiG). Finally, this article will propose the revising to the Taiwan’s Administrative Penalty Act.
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| 目 次： |
壹、前言
貳、行政罰之相關基本原理
參、共同違法
肆、併同處罰
伍、修法建議－代結論
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