Administrative Penalty Act Article 26
If one and single act constitutes simultaneously a criminal offense or offenses as well as a breach of duty under administrative law, it shall be punishable under the criminal law. However, an administrative penalty may be additionally imposed in the case that the act is punishable by any other types of administrative penalty or that no forfeiture is pronounced by the court over the things that may be forfeited because of the act.In the case of an act described in the preceding paragraph over which a final decision of non-prosecution or deferred prosecution is made, or over which a final judgment of acquittal, exemption from prosecution, lack of jurisdiction, not to be put on trial, not placed under protective measures, exemption from punishment or reprieve from punishment is pronounced, penalty may be imposed under the provisions with respect to breach of duty under administrative law.Where the act described in paragraph 1 over which a final decision of deferred prosecution or a judgment of reprieve from punishment is pronounced with an order to pay a specific sum of money or to provide labor to specified public interest groups, local autonomous bodies, governmental agencies, governmental agencies, administrative legal persons, communities or other institutions or groups serving public interests, the money paid or labor provided by the party subject to the act described in paragraph 1 shall be deducted from the fine imposed under the provision set forth in the preceding paragraph.The amount of labor described in the preceding paragraph to be deducted from the fine imposed shall be calculated under the basic wage per hour multiplied by the labor hour(s) obliged by the initial penalty imposed.Under one of the following circumstances, the penalty imposed under paragraph 2 shall be annulled by the competent authority upon the application of the party punished or in its discretion and the fine paid returned with no interested accrued:a. Where the penalty had been imposed upon a final decision of deferred prosecution and that decision of deferred prosecution was subsequently annulled and, in its place, a guilty judgment was made and the conviction was not conditioned by an exemption or reprieve from punishment.b. Where the penalty had been imposed upon a final decision of reprieve from punishment and that decision of reprieve from punishment was subsequently revoked by a final decision of a court.
中文原文 行政罰法第26條
一行為同時觸犯刑事法律及違反行政法上義務規定者,依刑事法律處罰之。
但其行為應處以其他種類行政罰或得沒入之物而未經法院宣告沒收者,亦得裁處之。
前項行為如經不起訴處分、緩起訴處分確定或為無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定者,得依違反行政法上義務規定裁處之。
第一項行為經緩起訴處分或緩刑宣告確定且經命向公庫或指定之公益團體、地方自治團體、政府機關、政府機構、行政法人、社區或其他符合公益目的之機構或團體,支付一定之金額或提供義務勞務者,其所支付之金額或提供之勞務,應於依前項規定裁處之罰鍰內扣抵之。
前項勞務扣抵罰鍰之金額,按最初裁處時之每小時基本工資乘以義務勞務時數核算。
依第二項規定所為之裁處,有下列情形之一者,由主管機關依受處罰者之申請或依職權撤銷之,已收繳之罰鍰,無息退還:
一、因緩起訴處分確定而為之裁處,其緩起訴處分經撤銷,並經判決有罪確定,且未受免刑或緩刑之宣告。
二、因緩刑裁判確定而為之裁處,其緩刑宣告經撤銷確定。
但其行為應處以其他種類行政罰或得沒入之物而未經法院宣告沒收者,亦得裁處之。
前項行為如經不起訴處分、緩起訴處分確定或為無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定者,得依違反行政法上義務規定裁處之。
第一項行為經緩起訴處分或緩刑宣告確定且經命向公庫或指定之公益團體、地方自治團體、政府機關、政府機構、行政法人、社區或其他符合公益目的之機構或團體,支付一定之金額或提供義務勞務者,其所支付之金額或提供之勞務,應於依前項規定裁處之罰鍰內扣抵之。
前項勞務扣抵罰鍰之金額,按最初裁處時之每小時基本工資乘以義務勞務時數核算。
依第二項規定所為之裁處,有下列情形之一者,由主管機關依受處罰者之申請或依職權撤銷之,已收繳之罰鍰,無息退還:
一、因緩起訴處分確定而為之裁處,其緩起訴處分經撤銷,並經判決有罪確定,且未受免刑或緩刑之宣告。
二、因緩刑裁判確定而為之裁處,其緩刑宣告經撤銷確定。