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National Chung Hsing University Institutional Repository - NCHUIR > 法政學院 > 法律學系 > 依資料類型分類 > 碩博士論文 >  內線交易與重大消息成立之個案研究 --在明基電通併購西門子手機部門之後

Please use this identifier to cite or link to this item: http://nchuir.lib.nchu.edu.tw/handle/309270000/153064

標題: 內線交易與重大消息成立之個案研究 --在明基電通併購西門子手機部門之後
A Case Study on Insider Trading and Materiality of Information — After BenQ Corp. Acquired the Mobile Devices Division of Germany Siemens AG
作者: 林立斌
Lin, Li-Bin
Contributors: 廖大穎
Ta-Ying Liaow
法律學系碩士在職專班
關鍵字: 內線交易、重大消息、證券交易法第157 條之1
Insider trading、materiality information、Article 157-1 of Securities Exchange Act
日期: 2013
Issue Date: 2013-11-18 13:39:34 (UTC+8)
Publisher: 法律學系碩士在職專班
摘要: 對於內線交易的議題,本研究將以我國現行證券交易法暨相關法令為研究主題,就實務、學說的探討中並選擇併購德國西門子公司手機事業部門背景之明基電通案例,將焦點集中在證券交易法第157 條之1,違反內線交易構成要件之重大消息成立研究上。在此併購背景的明基電通內線交易案例中,關於第一審及第二審判決對於重大消息成立時點認定不同,突顯現行法中立法制定之構成要件不明確,即有可能存在行為人的不可預見性,進而發生內線交易行為因而產生爭議。換言之,重大遵循法規如何達到讓企業界相關內部人能清楚奉行,實有詳加探討我國證券交易法於企業併購下內線交易行為之必要。

本研究的架構如下:第一章,緒論,探討實際企業併購案例而引發內線交易之疑慮,以此基礎之相關聯性,提出問題意識作為本研究之出發點,突顯我國現行制度可能存在的困難點;第二章,係藉由明基電通內部人因併購西門子手機部門案所涉內線交易之判決,作個案分析與檢討,進而探討分析內線交易之構成要件,並將核心置於重大消息之成立時點之認定,提出本論文對此議題存在之質疑;第三章,係以探討企業併購與重大影響股價訊息之內線交易。以內線交易為主軸,再以企業併構之流程為輔,藉由明基併構實務案例作為素材,從討論中突顯法益明確及其可預知的重要性。第四章,係總結本研究之結論,對前述章節做概要性回顧並提出最終結論。
Pertaining to the insider trading issue, this thesis is to research the present Securities Exchange Act and the relevant regulations in Taiwan as the topic. Furthermore,by analyzing the related judicial practices and doctrines,this pater mainly discusses the case of BenQ Corp. acquired the mobile devices division of Germany Siemens AG.The focus is Article 157-1 of Securities Exchange Act of the Republic of China (Taiwan), to identify the materiality information timing.In this Mergers and Acquisitions case,the different materiality information timing are identified between the first judgment and the second judgment. It points out the issue of criminal Tatbestand of the present Securities Exchange Act then consider the contention of insider trading .In other words,it is necessary to discuss the insider trading under M&A of the present Securities Exchange Act.

The structures of this thesis is as following, chapterⅠoutlines the M&A cases often occur insider trading, base on this relationship,and then points out the legislative question of insider trading regulation in Taiwan ; chapter II thought the judgment of BenQ Corp. acquired the mobile devices division of Germany Siemens AG case to analyze the insider trading regulation based on the criminal Tatbestand theory in Taiwan. And expecially focuses on the materiality information timing, question the relevant problems; chapterⅢ mainly discusses the idenification of material information under insider trading and M&A, it starts by analyzing insider trading then introduces material information in M&A procedure ;chapter Ⅳ,in conclusion,integrates the observations and suggestions of proceeding chapters.
Appears in Collections:[依資料類型分類] 碩博士論文

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