近年來，我國內線交易案件層出不窮，嚴重影響我國經濟之發展及穩定，而我國證券交易法第171條第2項以「犯罪所得金額達新臺幣一億元」作為加重處罰之標準，卻未提供明確之計算方式，造成實務運作上不小之困擾。 內線交易犯罪所得之計算結果不僅會牽涉到行為人之人身自由，更與行為人之財產權等等基本人權息息相關。此外，內線交易罪的加重處罰規定，除了未提供明確的計算方式之外，單以行為人之犯罪所得金額作為加重處罰之依據，亦非妥適。種種問題，皆暴露我國立法之不足。 本文撰寫內容著重在探討內線交易犯罪所得之計算方式，以及我國內線交易罰則立法之妥適性。討論範圍包含現行法律規定、學說見解、實務判決以及外國立法例等資料的整理及研析。希冀透過對此問題的研究與探討，對內線交易犯罪所得之認定及計算有一次全面性之檢驗，並期得對我國未來修法能夠提供微薄貢獻之力。 In recent years, insider trading cases were happening everyehere in Taiwan, deal a heavy blow to the economic development and stability of Taiwan. However, accroding to Paragraph 2 of Article 171 of the Securities and Exchange Act, if the amount of criminal benefit reached to NT$100 million or more, the convict will get aggravated punishment, but it doesn't provide a calculation method, that causes a lot of complications in judgments. The amount of criminal benefit from insider trading not only invovles with one's personal liberty, but also relates to other human rights, like property right. Besides, not only there is not a calculation method for the aggravated punishment of insider trading, but only use the criminal benefit for the basis of the aggravated punishment of insider trading is not appropriate. All these problems exposure the lack of our legislation. The discussion of this master's dissertation will focus on the calculation method of the criminal benefit from insider trading, as well as the suitability of the penalties of insider trading. The scope includes the analysises and the collations of the current law, the doctrine of researches, judgments and foreign laws and legislation. Hope through researches and discussions on this issue, we can have a comprehensive examination on the identity and the calculation method of the criminal benefit from insider trading, and wish this master's dissertation can provide modest contribution to the amendment of the law in the future.
