| dc.description.abstract | 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. | en_US |