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2015年12月9日 星期三

軍宅案 王如玄不應迴避的四個問題

黃帝穎(作者為律師、永社理事)

黃帝穎律師臉書頁面 2015.12.08
https://www.facebook.com/rotpili/posts/10208372751187483

軍宅爭議,王如玄今天終於首次召開正式記者會回應,但至少有四個關鍵問題,王如玄還沒講清楚,難以對社會交代:

1、 王如玄只說依法繳稅,但買進12戶軍宅,賣出9戶,明顯是投資客的營利行為,王未說明是否繳納營業稅?是否敢一併公佈繳稅紀錄?

2、 王如玄22年來賣出9戶軍宅,僅賺1380萬元?恐不符合軍宅投資的獲利行情,王敢不敢公佈買賣契約,比對買賣前後差價,以昭公信?

3、 王如玄說軍宅買賣在她了解背後的政策目的與民間期待,「道德這一關,我自己也過不去」。邏輯上,既然王認為規避眷改條例的軍宅買賣,在道德上說過不去,所以捐出獲利,那為什麼家人名下還留著3戶軍宅?不用做合乎道德的處理?

4、 王如玄說監察院調查報告認定她「沒有明顯道德瑕疵」,但刻意跳過監察院正式通過的糾正案文,且監察院調查並不包括王如玄前面9戶的軍宅投資行為,王如玄應說明的是,這12戶軍宅是否用「預定買賣契約」的方式購買?王是不是用監察院認定為弊端的手段,規避眷改條例?

軍宅相關法律爭議,帝穎今晚在公視「有話好說」,與各位朋友一起探討!

Tainted oil case reveals judiciary in turmoil


Wu Ching-chin 吳景欽

(Wu Ching-chin is an associate professor, chair of Aletheia University’s law department and director of Taiwan Forever Association)
(作者為真理大學法律系副教授兼系主任、永社理事)

Translated by Ethan Zhan

TAIPEI TIMES / Editorials 2015.12.08
http://www.taipeitimes.com/News/editorials/archives/2015/12/08/2003634276/1


It is commonplace for judicial officers to address social doubts over their rulings and charges that they are “dinosaur judges” by saying that members of the public think that way only because they neither participated in the proceedings nor reviewed relevant documents. The food safety case involving Ting Hsin International Group (頂新集團) is a case in point. After reading the Nov. 27 ruling on Ting Hsin, it is difficult not to feel alarmed that the judiciary is teetering on the brink of collapse.

The 180,000-word ruling references legal theory and arguments to the extent that it almost reads like a doctoral dissertation, seemingly to put on display the hard work of the judges and the pressure that they were under.

The ruling places considerable emphasis on the principle of evidentiary adjudication and the presumption of innocence, among other criminal law principles. Perhaps it shows that the judges have taken the interests of the accused to heart, but it also implies that in most other criminal cases, presumption of guilt is upheld instead. The public cannot help but wonder if the fundamental protection of the right of the accused is only limited to the rich and does not apply to everyone else.

The ruling is not only lengthy, but also filled with difficult and dry language. Perhaps even professors of criminal law would find it incomprehensible. Since the text is hard to understand, the grounds for Ting Hsin’s acquittal are bound to be interpreted in many different ways, or understood in bits and pieces, and then interpreted in fragments.

For instance, most of the public believe that Ting Hsin was found not guilty largely because the Act Governing Food Safety and Sanitation (食品安全衛生管理法) only regulates cooking oil — the goods — not raw oil, the raw material. This has led some to joke that refined dog shit might also be considered edible. Whether this aptly describes the ruling is difficult to ascertain. In particular, Article 3 of the food safety act includes “raw materials” in its definition of “foods.” To say that this act does not apply to raw oil contradicts the law.

Some lawmakers have suggested that the food safety act be revised by including raw oil in the regulation. This raises the question if doing so would mean the legislature acknowledges that the current act does not, in fact, regulate raw oil.

If so, during a second trial, however much evidence prosecutors provide to prove the substandard quality of the raw oil, the judges would have to acquit the accused on the grounds that there is no crime and no punishment based on the principle that laws are not retroactive.

If Ting Hsin is found not guilty in the first and second trials, the Speedy Criminal Trials Act (刑事妥速審判法) stipulates that prosecutors cannot appeal the verdict further, which will put an end to the case.

Consequently, former Ting Hsin International Group executive Wei Ying-chun (魏應充) and the other defendants, who were detained previously, would be entitled to receive compensation paid for by taxpayers. Is it not absurd?

The court should not base its authority on impractical theories and incomprehensible wording. It should serve justice for all, not just a handful of privileged individuals, so that the public can put their faith in it.

2015年12月7日 星期一

王如玄涉詐術逃漏稅 黃東焄檢察官是共犯?

黃帝穎(作者為律師、永社理事)

黃帝穎律師臉書頁面 2015.12.06
https://www.facebook.com/rotpili/posts/10208361205458847


依據媒體人踢爆王如玄1999年在「世貿新城」的租約以及王涉嫌在完工前就與原眷戶簽訂契約的「建華新城」,顯示王如玄已涉及多戶軍宅買賣,雖然王如玄始終講不清到底買賣了幾戶軍宅,但王曾在媒體訪問時承認軍宅是理財工具,恐是以營利為目的購買房屋再予銷售,這依法應向國家繳交營業稅,王如玄應說明是否如實繳稅?還是讓黃東焄檢察官淪為詐術逃漏稅的共犯?

根據黃東焄檢察官及王如玄的財產申報資料,多數的財產債權原因都是「購屋投資的預付款」,足認黃東焄檢察官明知王如玄有這些軍宅交易紀錄,但卻沒有如實申報不動產變動登記。

王如玄必須說明的是,這些頻繁的不動產交易到底有沒有繳納營業稅?黃東焄檢察官涉申報不實,甚至隱匿交易紀錄?是不是為了規避軍宅買賣的營業稅捐?黃東焄檢察官是不是王如玄涉嫌稅捐稽徵法第41條「不正當方法逃漏稅捐」的共犯?

稅捐稽徵法第41條:「納稅義務人以詐術或其他不正當方法逃漏稅捐者,處五年以下有期徒刑、拘役或科或併科新臺幣六萬元以下罰金。」

2015年12月6日 星期日

陳德銘不知道的希特勒

黃帝穎(作者為律師,永社理事)

自由時報/自由開講 2015.12.05
http://news.ltn.com.tw/news/opinion/breakingnews/1244853


中國海協會長陳德銘日前與旺中集團高層會面,公開發言時意有所指,舉希特勒為例指出,希特勒當年以非常高票當選,但最終造成全球悲痛的歷史,而部分媒體解讀為「暗批蔡」。但陳德銘不知道的是,德國正因為希特勒的歷史教訓,在憲法中明訂了「防衛性民主」,限制任何投票結果都不能消滅「民主」,形成民主世界的重要堡壘,而台灣也繼受了這個民主價值。

二次戰前的德國,雖有崇尚自由民主的德意志「威瑪憲法」,竟讓德國人民以「民主」的方式選出了希特勒政權,而終結了既有的「民主政府」。濫用民族主義的威權政體,不但粉碎了國家原有的自由秩序,更將德國人民帶入二次大戰的無盡浩劫。因此,戰後的德國基本法,基於慘痛的歷史教訓,為了鞏固「民主」,而對「民主」的行使做了最後的底限。這個憲法目的,就是為了「防衛」民主不受民主結果的顛覆。

陳德銘可能不知道希特勒對台灣的影響。我國大法官釋字第四九九號解釋已引用「防衛性民主」,形成我國修憲之界線,釋字中闡明:「憲法中具有本質之重要性而為規範秩序存立之基礎者,如聽任修改條文予以變更,則憲法整體規範秩序將形同破毀,該修改之條文即失其應有之正當性。憲法條文中,諸如:第一條所樹立之民主共和國原則、第二條國民主權原則、第二章保障人民權利、以及有關權力分立與制衡之原則」,也就是台灣的民主決定有憲法的內在限制,例如:人民若公投決定與獨裁國家統一,將因衝擊自由民主憲政秩序,牴觸「防衛性民主」,必然被宣告違憲、無效。

依照頂新無罪標準 強冠大統也無罪 食安體制將崩潰

黃帝穎(作者為律師、永社理事)

黃帝穎律師臉書頁面 2015.12.05
https://www.facebook.com/rotpili/posts/10208355095786109


魏應充一審無罪,彰化地方法院判決書花了很大篇幅在解釋酸價、重金屬及豬屠體健康等檢驗,卻忽略了關鍵問題,是現行食管法第三條第一款的食品定義包括「原料」,同法第十五條第一項第七款規定不得「攙偽或假冒」,因此頂新從越南進口非食用油,以此「原料」混製成食用油,就已違反食管法,但彰化地院卻擅自增加法律所無的 「致危害人體健康」要件,最終讓頂新順利脫罪,若依照彰化地院的審判標準,大統與強冠也都無罪,這不只是司法僭越立法者的憲法權限,更將導致我國食安體制面臨崩潰 。

彰化地院的各項檢驗,無非要求檢察官證明頂新油會「致危害人體健康」,但法律上並沒有這個要件,以大統長基案的二審確定判決為例,二審法院很清楚指出「對攙偽、假冒之認定,倘解釋上須以「致危害人體健康」為必要,必將大幅削弱食品衛生管理法維護食品安全及建立食安秩序之目的,且法條中亦無規定攙偽、假冒須以「致危害人體健康」為要件」(參智慧財產法院一○三年度刑智上易字第十三號判決),因此重判大統負責人高振利十二年有期徒刑。

此外,同樣是加入飼料油的強冠公司負責人葉文祥,一審重判20年,法院判決指出,「按自「攙偽」或「假冒」之文義觀之,「攙偽」即「不純」,亦即在真實的成分外,另加入未經標示的其他成分混充;「假冒」即「以假冒真」,缺少所宣稱的成分,兩者應無本質上之差異,亦不以混充作偽或假冒之成分,品質低劣、價格較低為必要,只要食品所使用之原料或內含成分與其所標示不同,應即可該當於「攙偽」或「假冒」之文義」(參臺灣屏東地方法院刑事判決103年度矚訴字第1號)。

但可議的是,法院對於高振利、葉文祥和魏應充有明顯雙重標準,僅管台灣、越南、中國的食安單位都認定大幸福出口為非食用油脂或無食安許可,但這些黑心「原料」被頂新混製成食用油進到台灣人的肚子後,卻因為無法證明「致危害人體健康」,判決魏應充無罪,讓大統和強冠的有罪判決標準受到動搖,更嚴重傷害國人對我國食安制度的信任。