破產詐欺行為，係指債務人違反破產法之規定，透過違反破產法規之手段，導致即將列入破產財團之財產減少或狀況不明，或使破產財團之負擔增加，從而侵害債權人權益與影響破產程序順利進行之行為。在破產案件聲請量逐年攀升之同時，破產詐欺行為之發生比率亦會隨之增加。針對此等有損債權人權益、侵蝕破產制度基礎，以及影響破產程序順利進行之行為，實為世界各國破產立法例所欲打擊者。 有鑑於此，本文即係針對破產詐欺行為進行研究，並將研究對象鎖定在「自然人」這個主體。關於破產詐欺行為之成因、構成要件、行為態樣、法律效果，以及規制方法等，均為本文所研究之標的，從破產詐欺行為之方方面面進行剖析，試圖對降低甚至是消弭破產詐欺行為之方式略抒己見。 本文係以比較法學之方式，以美國聯邦破產法典以及美國聯邦刑法典對於破產詐欺行為之規範，與我國之債務清理法制進行優劣之比較，試圖藉由外國立法例以檢視我國法是否有規範上之不足。 “Bankruptcy fraud” means behaviors made by a debtor that was against the bankruptcy law and breach creditors’ right. Such behaviors erode the basic spirit, distribute equally and fairly, of bankruptcy system, that’s why most country establish their own anti-bankruptcy fraud law in order to defeat such ill-faith debtors. In this thesis, I put my focus on the “individual debtor”, and restrict my research scope in the United State Bankruptcy Code and Criminal Code, and compare these codes with the Bankruptcy Code of Republic of China. The aim of this thesis is to find out the most effective way to decrease or diminish bankruptcy frauds, hoping to make some contributions to my country’s bankruptcy law system.
