tag:blogger.com,1999:blog-8898109588286241482024-03-29T13:46:31.631+08:00永遠自然 ─ 李永然律師部落格享受工作 回歸自然 明心見性 諸法皆空 ─ 李永然律師cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comBlogger3924125tag:blogger.com,1999:blog-889810958828624148.post-26898665034115094022024-03-29T13:45:00.003+08:002024-03-29T13:45:40.757+08:00李永然律師好友李明昌董事長前來拜訪,兩人開心敘舊並合影<p> 2024年3月28日上午,李永然律師好友李明昌董事長前來永然聯合法律事務所拜訪,兩人見面開心敘舊並合影留念。</p><p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEji5AulBFm2JVvuKuOvtghR94LkrYj1IOv_21hvg2XHmM38n3a8KIB7iCGRf_RF5HrjHboV0i6fJvu2taaXAAf-vEjeHWiIq5UEE1i6JEA2gKK1O-PDB8BV6kz1eEK0lihVIqGGuW6zrrhjU3622ZzKF_oIYW9wpuRP5EhFWkI5lhbpdpBeB2svB8WKsqA/s4032/8E95776F-FFD1-4445-A069-5DA13ADF93B9.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="4032" data-original-width="3024" height="640" 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src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiLs1urcrc5KAx5YtM2ii3bjWXcHUWTkGSp80Y3YqOr6xVrlulboJ_KzUTm3NMs8JSbw2i6ZhPaGoqdXlv6C1LOGiq1toW6_DZe6oBnu8ETHWHlYwyblHHQbRpizNzlcn3iiGyRhc8DM6nw0TOk9aGjQM7KtZlP0sRD_2X9LFbbBHCGbdsUHr_9L4KTNes/w480-h640/972CE81C-0EFA-440A-A630-DDFA427481C7.jpg" width="480" /></a></div><br /> <p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-23545876243716501932024-03-29T13:42:00.008+08:002024-03-29T13:42:50.536+08:00李永然律師以臺北企業經理協進會理事長身分出席2024年3月「企業經理精進讀書會」,並擔任《圖解IT大全》一書引言人<p> 2024年3月27日晚間,臺北企業經理協進會與上海商業儲蓄銀行文教基金會共同舉辦2024年3月份「企業經理精進讀書會」,活動由上海商業儲蓄銀行文教基金會呂毓卿秘書長主持,李永然律師以臺北企業經理協進會理事長身分出席並擔任引言人,本次邀請元智大學林耀欽副教授導讀《圖解IT大全》一書,並由謝文銓獨董擔任與談人,林副教授講解本書三大方針:一、以數位轉型為核心,串起各種科技名詞。二、在俯瞰整體的同時,認識個別技術。三、關注近未來發展,預測將來的變化。內容十分精彩,會埸坐無虛席,線上收看的人數也很多,大家都深感獲益良多。<br /><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh0__TWGHqghLxjejqVFuP9RnMUi7c33TZI1gNfA9SPsxXcZzi_jkx1xsnTWj7r2sJdN2EH9pJGp1SQjOmQY_6QmCN0nicXtbnAfNipFO2-knxDOcozXEffnlpNsOPCrce_P2X9HGSpAn_12x6GCe5hyphenhyphenbORkcSgKwUYYxivXn3zbt-XawRkiskuM-Cilck/s4032/71F1689D-B59C-4DFB-BACD-00E42DF4C111.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3024" data-original-width="4032" height="480" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh0__TWGHqghLxjejqVFuP9RnMUi7c33TZI1gNfA9SPsxXcZzi_jkx1xsnTWj7r2sJdN2EH9pJGp1SQjOmQY_6QmCN0nicXtbnAfNipFO2-knxDOcozXEffnlpNsOPCrce_P2X9HGSpAn_12x6GCe5hyphenhyphenbORkcSgKwUYYxivXn3zbt-XawRkiskuM-Cilck/w640-h480/71F1689D-B59C-4DFB-BACD-00E42DF4C111.jpg" width="640" /></a></p><p></p><div class="separator" style="clear: both; text-align: center;"><a 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2024年3月26日上午,李永然律師搭乘台鐵前往花蓮高分院(該法院是於民國61年落成啟用)開民事訴訟的庭。返回台北時,在台北火車站巧遇多年未見的好友何肇喜教授,特別合影留念。</p><p><br /></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj38pu8ho7zZPYpsXq6aamypAQWl4ppd8Fno5tdQiQE30graHPM_Gqv2qlBS8ketZrPg1KvR-pXhaaov5GaOzwNHfBRRBCsM0U3pS9VcvWpLTX8kG4ACeQ3vhkHbYDD9VMM2mIcSeCmJeDZLEnvroq8KYqujjK6U9s3mRfKGK_l8xjqCCYWUYYcI3EUPW0/s4032/36359BAA-0277-4450-9D54-56F2C16655DE.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="4032" data-original-width="3024" height="640" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj38pu8ho7zZPYpsXq6aamypAQWl4ppd8Fno5tdQiQE30graHPM_Gqv2qlBS8ketZrPg1KvR-pXhaaov5GaOzwNHfBRRBCsM0U3pS9VcvWpLTX8kG4ACeQ3vhkHbYDD9VMM2mIcSeCmJeDZLEnvroq8KYqujjK6U9s3mRfKGK_l8xjqCCYWUYYcI3EUPW0/w480-h640/36359BAA-0277-4450-9D54-56F2C16655DE.jpg" width="480" /></a></div><br /><div class="separator" style="clear: both; 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<p></p></div>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-60426024477666918812024-03-29T09:49:00.005+08:002024-03-29T09:49:41.978+08:00李永然律師出席如意讀書會月例會,與會員一起研讀「量子習慣」一書<p> 2024年3月28日晚間,如意讀書會舉行月例會,由凃會長主持,此次研讀的圖書為「量子習慣」一書,李永然律師也出席與大家一起分享閱讀心得,氣氛非常愉快,結束後大家合影留念。如意讀書會成立已經30年,相當不容易。</p><p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEio1xqaV5Ig4pr-QSXJ_7uMlPpnonbNE0Ngx8iFrGjxvXS_-8jAdkHK6v5c8Ulrc3aZCpViguXse04XHHy9H4xmkkJIrnFE2BbFpuLgFUEplbx3DXG-0IVaoZfeC8Cu0LyjGJlatIV9TaIVj3slyE_v0bS5KNCYUNblz6qWEvGI18Ryf9vtNDNK1JvXrM4/s1231/S__278192220.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="576" data-original-width="1231" height="300" 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src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhHn-RsMjF49M4nOZV6KCZWxZz9dmjjsZ48VOimWnNaikcnzzIzxexCwm2L6wNpbqNz1ldWg1ZfzPQsyLrP9Bmbe9k9j3SJ6OyKHxSSf_iRu7pKf-6C0aJ1ihHLd6aJsLgS1Sh9lkvm5xf_IAvKifsKTw1_TlEyhb4JFieWtWMPWrHNhyDyqIm0aB70DDU/w480-h640/S__24051721.jpg" width="480" /></a></div><br /><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-69999930644537463552024-03-27T15:06:00.008+08:002024-03-28T18:07:29.013+08:00修行不能離開本心<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgstYIjXWi-LYpd3aP9M9pQwb9hDKxttqt1dcYeVA6km2XQAZFyoOT-sEO5Jtk0HlNeBpGaT_Vi7Tzt5Rxzk6vVOych0KP6L3zs_0P3CryTbAE08Jn8ADL9Y3Rgtr5LHoYAgetn2FdYu64lU7v9ANzbU0m5dVBN10l5E-JUEeRigjHM_RW88D0mB6njmi4/s1920/0403E553-91F3-4557-BEE7-FF2C3944CE58.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1440" data-original-width="1920" height="480" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgstYIjXWi-LYpd3aP9M9pQwb9hDKxttqt1dcYeVA6km2XQAZFyoOT-sEO5Jtk0HlNeBpGaT_Vi7Tzt5Rxzk6vVOych0KP6L3zs_0P3CryTbAE08Jn8ADL9Y3Rgtr5LHoYAgetn2FdYu64lU7v9ANzbU0m5dVBN10l5E-JUEeRigjHM_RW88D0mB6njmi4/w640-h480/0403E553-91F3-4557-BEE7-FF2C3944CE58.jpg" width="640" /></a></div><p></p><p><span style="font-size: 16px;">文◎李永然律師</span></p><div class="separator" style="clear: both;"><p><strong><span style="font-size: 16px;">一、當社會秩序愈混亂,修行益顯重要</span></strong></p><p><span style="font-size: 16px;"> 台灣原本是一擁有純樸善良民風的社會,但隨著農業社會進入工業社會,再由工業社會進入目前高科技的社會,雖人們正享受著前所未有的物質文明,但也因電腦、網路、資通訊進步,人人面對電腦或手中持有手機,令不少人的工作、生活已被電腦、手機黏住,一刻都不得閒,有些人除了憂鬱、躁鬱…等各種精神疾病外,「犯罪」也逐日增加,如:各種詐騙無處不在,無時不有;吸食、販賣「毒品」的案件也增加不少。</span></p><p><span style="font-size: 16px;"> 誠可謂台灣經過數十年的經濟發展,雖然造就人們的物質享受,但也因「貧富差距逐漸擴大」、「生活壓力增加」、「精神空虛」……等,形成目前社會秩序與往昔相較,呈現較為混亂的局面。</span></p><p><span style="font-size: 16px;"> 處在當前的台灣社會環境,生活在台灣寶島上的民眾更應思考「修行」的重要。一談到「修行」,就讓人比較容易聯想到「宗教」,台灣的宗教非常多元,而正當的宗教無不勸人行「善」,切勿作惡。按人的修行不外就是從注意自已的「身」、「口」、「意」下手,使自已能依「道」而行;具體而言,即是修行不離「本心」,筆者就此問題,謹藉本文剖析於后。</span></p><p><strong><span style="font-size: 16px;">二、《大方廣圓覺修多羅了義經》強調因地法行</span></strong></p><p><span style="font-size: 16px;"> 首先筆者先談一下《圓覺經》,該經是文殊師利、普賢、普眼、金剛藏、彌勒、清淨慧、威德自在、辯音、淨諸業障、普覺、圓覺、賢善首等十二位菩薩大士次第請問「因地修證」的法門,而釋迦牟尼佛則逐一開示回答。</span></p><p><span style="font-size: 16px;"> 由於人們透過身、口、意而易受外界環境的影響,使人們的「本心」原本是「清淨」,但卻因外來的染著影響,造成「煩惱」;依世親菩薩所造的《大乘百法明門論》中提到人之「心所有法」中的「煩惱」有貪、瞋、慢、無明、疑、不正見;「隨煩惱」則有忿、恨、惱、覆、誑、諂、憍、害、嫉、慳、無慚、無愧、不信、懈怠、放逸、昏沈、掉舉、失念、不正知、散亂。</span></p><p><span style="font-size: 16px;"> 基於「心」是萬法的根本,一切法都是從這「一念心」流出,現在科技發達,一切的研究成果,都是「這念心」的成果;如果人們運用科技,欠缺「慈悲心,平等心」,則「科技」反將對人類造成破壞、傷害;反之,若能以「慈悲心,平等心」地運用科技,才能為人類帶來幸福,且致社會祥和(註1)。</span></p><p><span style="font-size: 16px;"> 文殊師利菩薩(註2)為了讓人們透過修行能有清淨心,就請釋迦牟尼佛針對「如來本起清淨,因地法行」及「如何於大乘中發清淨心,遠離諸病」釋疑。釋迦牟尼佛則開示:「一切如來本起因地,皆依圓照清淨覺相,永斷無明,方成佛道」。</span></p><p><strong><span style="font-size: 16px;">三、修行是為斷「無明惑」</span></strong></p><p><span style="font-size: 16px;"> 其次,如前所述,修行須永斷「無明」,才能恢復覺性;筆者就先談人何以造成「無明惑」?釋迦牟尼佛開示:一切眾生從無始來,種種顛倒,猶如迷人,妄認「四大」為「自身相」,六塵緣影為「自心相」,由此妄有輪轉生死,生死相續,這就是「無明」;故修行則必須從「本心」下手,修圓覺清淨,使自已不再輪轉生死。</span></p><p><span style="font-size: 16px;"> 湛然尊者於《始終心要》中,對於人之所以迷失「本心」,提到是受「三惑」所覆,此三惑即「無明惑」、「塵沙惑」及「見思惑」;然三惑是體上之虛妄,由於眾生的妄想所導致。《始終心要》進一步,透過立三觀(註3),破三惑、證三智(註4),成三德;亦即「空觀者,破見思惑,證一切智,成般若德。假觀者,破塵沙惑,證道種智,成解脫德。中觀者,破無明惑,證一切種智,成法身德。」。</span></p><p><strong><span style="font-size: 16px;">四、人們修行乃欲努力不受外來境界的影響</span></strong></p><p><span style="font-size: 16px;"> 再者,人們會造成前述的「煩惱」、「隨煩惱」,乃因人們的身、口、意,隨著接觸外界的人、事、物,欠缺「定力」,而受影響。佛法云:「心能生萬法」、「萬法唯心造」,所以人們修行即在努力遠離一切虛妄境界;釋迦牟尼佛也於《圓覺經》中針對普賢菩薩(註5)的請法,而開示:「眾生應遠離一切幻化虛妄境界,由堅執持『遠離心』故。心如幻者,亦復遠離…」。</span></p><p><span style="font-size: 16px;"> 修行非常重要的是要建立正確的「知見」,了解人的色身肉體只是「四大假合」,畢竟無體,四緣假合,妄有「六根」,六根四大中外合成,妄有緣「氣」,於中積聚,似有緣相,假名為「心」,此為「虛妄心」。無怪乎《佛說八大人覺經》有云:「四大苦空,五陰無我」;《般若波羅蜜多心經》一開頭即謂「觀自在菩薩,行深般若波羅蜜多時,照見五蘊皆空…色不異空、空不異色,色即是空,空即是色,受想行識,亦復如是…」。</span></p><p><span style="font-size: 16px;"> 人之「本心」所以受到外來境界染著,乃因有諸「欲」、因「欲」而助發「愛」,如果「慾望」無法滿足,外來的「境」又背於自已所「愛」,則會進而產生憎恨嫉妒而造種種惡業。</span></p><p><span style="font-size: 16px;"> 以下就舉三則案例幫助讀者瞭解:</span></p><p><span style="font-size: 16px;"> 【案例一】有慈善家之稱的珠寶公司董事長吸金遭判刑</span></p><p><span style="font-size: 16px;"> 民國111年6月14日自由時報報導一家珠寶公司蘇姓董事長,有「最美慈善家」之稱,卻自民國104年起以投資鑽石、珠寶等為由,向百餘名投資人吸金台幣4億8千餘萬,遭台灣新北地方法院合議庭法官依違反《銀行法》第29條之1(註6)判決有期徒刑十年(註7)。</span></p><p><span style="font-size: 16px;"> 【案例二】女兒遭王男性侵,父親撂人虐死王男</span></p><p><span style="font-size: 16px;"> 民國111年6月12日聯合報報導林姓父親的女兒遭一位王男「性侵害」,受害後吞藥身亡,林父找來同夥押走王男拘禁七天,眾人予以痛毆、電擊、致王男身上有多達126處傷口,終於被活活虐死,台灣台中地方法院法官對於三名被害依《刑法》「傷害致死等罪」,分別判處八年至十二年不等之有期徒刑(註8)。</span></p><p><span style="font-size: 16px;"> 【案例三】狼師涉嫌對兩位男童為「猥褻」行為</span></p><p><span style="font-size: 16px;"> 民國113年2月2日自由時報報導,有一位戴姓教原民語的教師,遭學童指控有撫摸生殖器或臀部、拍攝兒童性影像的行為,經台灣高雄地方檢察署檢察官向法院聲請覊押、法院法官裁定准予覊押(註9)。</span></p><p><span style="font-size: 16px;"> 第一則案例,珠寶公司蘇姓董事長乃出於「熱愛金錢」,追逐發財夢,而為「吸金」的犯行;第二則案例,係出於林姓父親疼愛其女兒,其心愛女兒遭人性侵,致羞憤而自殺身亡,林姓父親為了報復而撂人犯下罪刑;第三則則是戴姓教師涉嫌因「性慾」問題,而對學童做了法律所不容許的犯行。</span></p><p><span style="font-size: 16px;"> 上述行為皆因「慾望」、「憤恨」、「貪愛」,使自已迷失「本心」,致起惑造惡業,而鑄成大錯。</span></p><p><span style="font-size: 16px;"> 《佛說八大人覺經》針對「慾望」及「貪愛」,也苦勸眾生,提到「多慾為苦,生死疲勞,從貪慾起,少欲無為,身心自在」、「心無厭足,唯得多求,增長罪惡」。</span></p><p><strong><span style="font-size: 16px;">五、如何不離「本心」地修行</span></strong></p><p><span style="font-size: 16px;"> 又人們如何不離「本心」修行?《大方廣佛華嚴經》中有云:「一心不作二觀,大道疾現面前」,所以筆者建議:</span></p><p><span style="font-size: 16px;"> 1、觀身不淨:由於人太過於「我執」,往往只重視自已的「色身」,佛法則透過「觀身不淨」,讓人了解「四大假合」,切勿「執有」。</span></p><p><span style="font-size: 16px;"> 2、建立正知見:修行必須建立正知見,透過精進修持,斷「貪瞋愛慢、諂曲嫉妒」,才能對境不生。同時很重要的是要有「善知識」,在善知識的引導下,不隨入邪見。</span></p><p><span style="font-size: 16px;"> 3、精進戒、定、慧:人的身、口、意並不易控制,往往受外來境、物所影響,如果人們能夠「持戒」、「修定」並增進「智慧」,自可有利於「本心」的清淨,而不讓「妄心」起惑造業。</span></p><p><strong><span style="font-size: 16px;">六、結語</span></strong></p><p><span style="font-size: 16px;"> 綜上所述當社會愈混亂,人們就應當透過修行,不讓自已迷失人生的方向;其實「人身難得,今生如不將此身度,更待何生度此身」,此時應發起「慚愧心」、「恐怖心」、「勇猛心」,覓得「善知識」,透過「善知識」的引導,建立正確的知見,讓自已邁向「美好人生」(本文作者為永然聯合法律事務所所長)。</span></p><p><span style="font-size: 12px;">註1:惟覺安公老和尚開示:「圓覺經(一)-文殊菩薩章(一)」乙文,載中台山月刊第256期,頁15,2021年5月出刊。</span></p><p><span style="font-size: 12px;">註2:文殊師刊菩薩在佛教中有「智慧第一」之稱。</span></p><p><span style="font-size: 12px;">註3:三觀即「空觀」、「假觀」及「中觀」(中道實相觀)。</span></p><p><span style="font-size: 12px;">註4:三智即「一切智」(無師智)、「道種智」及「一切種智」;空觀修成功,破見思惑,證到無師智,就能出三界,了分段生死;假觀修成功,破塵沙惑,證道種智,就證到菩薩的境界;然後空也不執著,修中道實相觀,「無明」分分破,「真如」分分現,到最後入金剛定,最後一分「無明」破盡,證到一切種智。參見惟覺安公老和尚開示錄「始終心安」,頁128,2017年11月初版,文心文化事業股份有限公司。</span></p><p><span style="font-size: 12px;">註5:普賢菩薩在大乘佛教是行願的象徵,實踐菩薩道行為的典範,故稱「大行普賢菩薩」。</span></p><p><span style="font-size: 12px;">註6:《銀行法》第29條之1:除法律另有規定者外,非銀行不得經營收受存款、受託經理信託資金、公眾財產或辦理國內外匯兌業務。</span></p><p><span style="font-size: 12px;">註7:王定傳撰:「最美慈善家吸金4.8億 判刑10年」乙文,載民國111年6月14日自由時報A1版。</span></p><p><span style="font-size: 12px;">註8:曾健祐撰:「老爸撂人虐死他 判刑並賠錢」乙文,載民國111年6月12日聯合報A12版。</span></p><p><span style="font-size: 12px;">註9:黃佳琳撰:「原民語師是狼 男兩童遭猥褻110次」,刊於民國113年2月2日自由時報A12版。</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><strong><span face="標楷體"><span style="font-size: 20px;"></span></span></strong></p><div class="separator" style="clear: both; text-align: center;"><strong><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhHh0WGhlGrK3UcYiHjqtUQAZ4_5fHPY8bL7H2lKxad3rdBWNT-Ca25sm1HidtxgSZnB_blTnP2jAfvZ4FozDJUIcLZq1IAhe71HQD1LkauHfYbCLOaGInICpCF8QUnzBUN06HyvsnZgYVhrZW8jAJUhIvLzduuk1OjDRumiEXlx51RmILBWCTt0Nf-HXQ/s586/%E5%95%86%E6%A8%995cm.bmp" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="532" data-original-width="586" height="53" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhHh0WGhlGrK3UcYiHjqtUQAZ4_5fHPY8bL7H2lKxad3rdBWNT-Ca25sm1HidtxgSZnB_blTnP2jAfvZ4FozDJUIcLZq1IAhe71HQD1LkauHfYbCLOaGInICpCF8QUnzBUN06HyvsnZgYVhrZW8jAJUhIvLzduuk1OjDRumiEXlx51RmILBWCTt0Nf-HXQ/w58-h53/%E5%95%86%E6%A8%995cm.bmp" width="58" /></a></strong></div><strong><br />永然聯合法律事務所</strong><p></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><strong><span face="標楷體"><span style="font-size: 16px;">台北所:</span></span></strong></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span face="標楷體"><span style="font-size: 16px;">地址:台北市中正區羅斯福路二段9號7樓之2<br />電話:(02)2395-6989</span></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span face="標楷體"><span style="font-size: 16px;">網址:<a data-cke-saved-href="http://www.law119.com.tw/" href="http://www.law119.com.tw/" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank">http://www.law119.com.tw/</a></span></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;">........................................</p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgKk8LGFYnUexZ0L5emIQW0Qfes508hEolyTy6I0fcfJ-22VfqbuD4oDtBgj_D_xph0RLXsr48Y5Ow1uSEomL_7Y8n_NFEUJ-p17seuRJQDBdNLWhgYzl0kI8bPao2OvKVS06RS5r5sJoSvMSMT3xgJdYpsbz7KyzZ97jFyuJ753FpNH7ANH-CLhoSlLZM/s2480/S1D02.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="2480" data-original-width="1772" height="195" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgKk8LGFYnUexZ0L5emIQW0Qfes508hEolyTy6I0fcfJ-22VfqbuD4oDtBgj_D_xph0RLXsr48Y5Ow1uSEomL_7Y8n_NFEUJ-p17seuRJQDBdNLWhgYzl0kI8bPao2OvKVS06RS5r5sJoSvMSMT3xgJdYpsbz7KyzZ97jFyuJ753FpNH7ANH-CLhoSlLZM/w143-h195/S1D02.jpg" width="143" /></a></div><br /><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><strong><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1744" href="http://book.law119.com.tw/view.asp?idno=1744" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank"><span style="font-size: 18px;">李永然律師談運用法律精進修行</span></a></strong></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">作者:李永然律師<br />出版日期:2022/06初版<br />書號:S1D02<br />定價:250元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;"> 本書結合法律與佛法,細分為「殺人重罪與戒殺」、「貪財詐盜與戒貪戒盜」、「貪淫好色與戒淫」、「毒品危害身心與戒毒」、「瞋恚損功德與戒瞋」及「珍惜親情與孝順」篇章加以解說,希望讓讀者透過書中文章了解社會上的相關案例,作為自己本身警惕;同時,也是勸導世人在這混亂的社會氛圍當中,不要因為外在環境的引誘而腳步走錯,誤入歧途,進而糟踏了自己的一生,,亦即希望更多人能「諸惡莫作、眾善奉行」,為這個社會傳遞一份「善的力量」。</span></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_idLLh3_4hEahRBVzG1fByMUG7SNhyphenhyphenU6bhAB_y3V5yiVVg5Qf5r2SHZY59PZvLb0yA-oVs26i8IWWutdG7GjCt_3DJk_QmOCVddF4I8K4Zj1wi5UK-xZKT64VYC3Qv5duCJ5qyRcWdM3j8OriuHAUK-AKkOrp1WRVPpY_-q85NJNIEBE8OvqW2gbUClM/s2481/S1D01.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="2481" data-original-width="1772" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_idLLh3_4hEahRBVzG1fByMUG7SNhyphenhyphenU6bhAB_y3V5yiVVg5Qf5r2SHZY59PZvLb0yA-oVs26i8IWWutdG7GjCt_3DJk_QmOCVddF4I8K4Zj1wi5UK-xZKT64VYC3Qv5duCJ5qyRcWdM3j8OriuHAUK-AKkOrp1WRVPpY_-q85NJNIEBE8OvqW2gbUClM/w142-h200/S1D01.jpg" width="142" /></a></div><br /><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1713" href="http://book.law119.com.tw/view.asp?idno=1713" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank"><strong><span style="font-size: 18px;">李永然律師談生活、工作與修行──從辦案中的見聞談起</span></strong></a></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">作者:李永然律師<br />出版日期‧2019/04初版<br />書號:S1D01<br />定價:320元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;"> 本書作者執律師業多年,辦過各式各樣的案件,見過各式各樣的當事人,也陪著當事人經歷一場又一場的訴訟煎熬。遇到太多不可思議、無法理解的事,最後在佛法中找到真理。並透過與當事人間的了解與溝通,借機攬鏡自照、不斷反省自我。於是他從一位執業律師的角度,結合佛法及法律的觀點,討論案件、針砭時事。讀者透過本書可瞭解法律知識,也能夠深刻體會佛法給世人的道理,進一步認識佛法、學習佛法。</span></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiD4urP4mVVcL4ofcdD0nSqZKfd0TwCXHPYIaYNWSEtY8NewrqCbb9QCJOfKEHQh-9zLJA1iK2tYUXZNYkh11Ydh91y2hCgyrVJAMAb0AC5WdbwJbnMh_gqabM622e0ECMeVaWTNn3kxbXqkCKaEV7tdnW7AzqwQVDVMsFLp5iGGpKxL0mb8SHHvnk1W2E/s2480/H158.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="2480" data-original-width="1772" height="168" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiD4urP4mVVcL4ofcdD0nSqZKfd0TwCXHPYIaYNWSEtY8NewrqCbb9QCJOfKEHQh-9zLJA1iK2tYUXZNYkh11Ydh91y2hCgyrVJAMAb0AC5WdbwJbnMh_gqabM622e0ECMeVaWTNn3kxbXqkCKaEV7tdnW7AzqwQVDVMsFLp5iGGpKxL0mb8SHHvnk1W2E/w120-h168/H158.jpg" width="120" /></a></div><br /><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1756&kclass=%A4%D1%A4%B8%B4%B6%AAk%A8t%A6C&kprice=0" href="http://book.law119.com.tw/view.asp?idno=1756&kclass=%A4%D1%A4%B8%B4%B6%AAk%A8t%A6C&kprice=0" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank"><strong><span style="font-size: 18px;">透過修行避免法律糾紛手冊</span></strong></a></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">作者:釋明毓法師.李永然律師<br />出版日期:2022/12/20<br />書號:H158</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;"> 看多了人情糾葛,永然聯合法律事務所李永然律師便以新聞中的實際案例為基礎,就法律層面分析,再加上明毓法師以佛法來詮釋,說明如何透過修行避免法律糾紛。面對常見的金錢糾紛,例如詐騙,李永然律師在手冊中表示,做人應當努力於工作,運用「正業」的行為獲得經濟來源,切勿組成「詐騙集團」詐騙他人財物,這根本就是「邪業」,而且是犯罪的行為,除立即會遭到檢察官進行犯罪刑罰的訴追之外,還會因種下「惡因」,日後必定將會遭到「惡果」,故切勿行騙。另外,既然目前世風日下,道德淪落,詐騙橫行的當今社會,自應學會保護自己,避免受詐騙。</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;"> 李永然律師經常於案件中看到很多繼承人為遺產分配或遺囑的真偽而起爭訟,進而上法院打官司,導致傷害親情。手冊中,李律師也著文表示:俗云:「萬般帶不走,唯有業隨身」,這句話大家都耳熟能詳,但能真正於有生之年正確認識「錢財」及運用「錢財」的人並不多。一個人努力工作除了為自己之外,更重要的是要知道「感恩」,人的一生之中能夠生存成長,乃因有父母、家人及社會各方面的協助,才能夠順利成就一生;所以,為了感恩,最基本的是要做到「孝順父母」,這也是「上報四重恩」中最基本的,倘若有餘,則應進一步回饋社會,對於社會中貧弱之人進行「財布施」,這樣才能為自己廣積福德資糧,方不致於枉費一生。</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;"> 此外,新聞中常見親子爭執,進而演變成刑事案件,李律師在手冊中強調:現今社會世風日下,按傳統禮教規範,父子關係是很重要的人倫關係,「百善孝為先,萬惡淫為首」,做人不應忘本,要飲水思源,奉養、孝順父母,守護人性之善,才能建造幸福美滿的家庭,至於當父親的,如遇到自己的兒子不孝順、不聽話,雖然生氣,但切勿生起「瞋恨心」而報復,最有智慧的方法是進行溝通,而不是做出報復行為,致犯「刑事法律」。</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;"> 隨著《跟蹤騷擾防制法》正式上路,上路短短五天內,全國便受理五十四件相關案例。李永然律師在手冊中也對此提出看法:民眾必須瞭解因為已經施行《跟蹤騷擾防制法》,故不論對自己愛慕相追求的人或者與自己交惡而懷恨的人,切勿有「跟蹤騷擾」的行為,如有這種行為,則《跟蹤騷擾防制法》第18條第1項,處「一年以下有期徒刑、拘役或科或併科新臺幣十萬元以下罰金」;反之,如有被害因遭他人跟蹤騷擾致心生畏怖,也應循求法律救濟,俾保自身權益。</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;"> 《透過修行避免法律糾紛手冊》由LABODAY美日顏究室捐印。欲索取者,請來函附上11元中型回郵信封(16cm×22cm以上),註明手冊名稱,寄台北市中正區羅斯福路二段9號7樓永然法律基金會收即可。索取1本回郵11元,索取2本回郵16元,索取3本以上請參考永然文化網站!</span></p></div><p><br /></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-23115780194231701662024-03-27T09:14:00.002+08:002024-03-27T09:14:49.417+08:00雇主對於勞工情緒失控出言不遜的勞工,可以終止勞動契約嗎?<p> <span style="font-size: 16px;">文◎李永然律師</span></p><p><span style="font-size: 16px;">案例:<br /> 甲勞工服務於大大冷凍空調公司,大大冷凍空調公司蔡董交待甲勞工工作,甲勞工不爽,竟口出惡語對蔡董說:「他媽的,怎麼老是交代我去做,為何不找其他人」。</span></p><p><span style="font-size: 16px;"> 大大公司蔡董認為甲勞工對雇主有「重大侮辱」行為,打算對之終止勞動契約;試問:大大公司蔡董可以直接終止勞動契約嗎?</span></p><p><span style="font-size: 16px;">解說:<br /> 按《勞動基準法》第12條第1項第2款規定:勞工對於雇主、雇主家屬、雇主代理人或其他共同工作的勞工、實施「暴行」或有「重大侮辱」的行為者,雇主得不經「預告」終止契約。</span></p><p><span style="font-size: 16px;"> 勞工如有《勞動基準法》第12條第1項第2款的終止勞動契約事由者,雇主應自知悉其中情形之日起「三十日」內為之;前述「三十日」屬「法定除斥其間」(行政院勞工委員會82.3.9台勞資二字第11208號函);至於前所謂之「知悉」,當以雇主確信勞工有符合該款的構成要件,且知悉期間之起算,基於勞雇關係從屬特性中,雇主有指揮監督權及照顧扶助勞工義務之事實,當以「雇主」應知悉為準(行政院勞工委員會89.5.23台勞資二字第0018962號函)。</span></p><p><span style="font-size: 16px;"> 又該款事由中所稱之「重大侮辱」行為,依台灣高等法院勞上字第76號民事判決認為:「自解僱最後手最性原則言,侮辱之情節,應就具體事件,衡量受辱者…所受侵害之嚴重性,並斟酌勞工及受侮辱者雙方之職業,教育程度,社會地位,行為時所受之刺激,行為時之旁觀環境及平時使用語言之習慣等事項,視勞工之行為是否已嚴重危害勞動契約之繼續存在等一切情事為綜合之判斷,若依社會通念並非重大,而參照個案具體狀況,為其他懲戒處分如警告,申誡、記過、扣發獎金等即可達到維護工作場所之紀律,防止類似事件再度發生時,即可期待雇主僅為其他較為輕微之處分,而非可逕行解僱勞工」(註1)。最高法院90年度台上字第1361號判決也有認為:「『他媽的』『Bullshit』等語,依社會通常觀念,僅表示『輕蔑』或『不屑』之意…被上訴人…因與其上司意見不合,一時情緒失控出言不遜,當難謂係重大侮辱之行為,上訴人遽行解僱被上訴人,於法未合…」(註2)。</span></p><p><span style="font-size: 16px;"> 由上訴分析,可知雇主如欲以勞工有「重大侮辱」,而進行終止勞動契約,必須相當謹慎且嚴謹地瞭解才處理,切勿冒然行之;更何況,司法實務還有「解僱最後手段性原則」!</span></p><p><span style="font-size: 16px;"> 就前開案例,如果勞工一時情緒失控而對雇主出言不遜,僅說了「他媽的」這句話,大大空調公司蔡董不宜逕自採用「終止勞動契約」的手段;甲勞工之情緒失控而出言不遜,在職場上也非常不妥,公司應先加以勸導,俾達勞資關係之和諧。</span></p><p>註1:台北大學法律學院勞動法研究中心主編:當前勞動法與企業實務之對話,頁147,2022年11月初版第3刷,元照出版有限公司出版。</p><p>註2:周昌湘主編,勞動基準法解釋令彙編,頁117,民國92年10月初版,永然文化出版股份有限公司出版。</p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><strong><span style="font-family: 標楷體;"><span style="font-size: 20px;"></span></span></strong></p><div class="separator" style="clear: both; text-align: center;"><strong><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhh-58DBfZ80qaIm7-K98w-ehs-vJdBx6B1JeqrBRyzyQbcf_3F38mHe_x_g933K8iBrhb7qt_n9wE0SLrIoZlkWvwV5Y_TeJBEdUGmLgUnwz-24AoOauCAYHI36kPPlXoFF209-30X3wVH2-GIAhLWg4NaFh2S4FuEnzHHS8kVAX1vRKBb8xKZ88_JVAk/s586/%E5%95%86%E6%A8%995cm.bmp" imageanchor="1" 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style="font-size: 16px;">定價:550元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">收錄最新、最全的——</span><br style="font-size: 16px;" /><span style="font-size: 16px;">.勞動基準法規:勞動基準法暨其施行細則、勞工請假規則、勞工退休金條例暨其施行細則</span><br style="font-size: 16px;" /><span style="font-size: 16px;">.解釋令函:內政部、勞委會(勞動部)解釋令函.財政部稅法釋令.法務部令函</span><br style="font-size: 16px;" /><span style="font-size: 16px;">.司法解釋:司法院大法官會議解釋.最高法院民刑庭會議決議.行政法院庭長評事聯席會議結論……等</span><br style="font-size: 16px;" /><span style="font-size: 16px;">.裁判:最高法院、高等法院、地方法院、最高行政法院等相關重要裁判</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1427&kgroup=%AAk%AB%DF%B9%CF%AE%D1" 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style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">作者:李永然等著</span><br style="font-size: 16px;" /><span style="font-size: 16px;">書號:1C26-1</span><br style="font-size: 16px;" /><span style="font-size: 16px;">定價:280元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">在人浮於事的年代中,勞工對於自己的權益只能噤聲不語嗎?站在「勞雇共生」的角度,勞動法律給您一個持平的依據。從勞雇關係的開始到結束,本書提供最要緊,也最易於引人爭議的數十個問答,包括勞動契約、工資與工時、工作規則、考核與獎懲、職災權益、資遣、解僱與退休、童工與性別工作權平等、勞資爭議之解決途徑……,援引精準的法律條文、淺顯易懂的文字敘述,讓讀者快速明白自身權義所在,和諧化解彼此爭端!</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1770" 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verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">作者:鄭正一<br />出版日期:2023/12 初版<br />書號:2Q14<br />定價:500元<br />勞工一旦遭遇職業災害,影響的不僅是個人,更可能讓整個家庭陷入愁雲慘霧之中,因此,針對勞工職災問題而訂立的專法——《勞工職業災害保險及保護法》誕生了,且於民國111年5月1日起施行。本書作者研究勞工保險多年,且實務經驗豐富,特以《勞工職業災害保險及保護法》為主軸,再輔以實務案例及相關圖表詳加說明,不論是勞工、雇主或是人資,都是一本十分實用,且具有參考價值的職災保險專書。對職災勞工而言,更能夠透過本書按圖索驥以掌握自己的權益。</span></p></div></div>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-34267248358459434742024-03-26T09:22:00.003+08:002024-03-26T09:25:28.470+08:002024.03.26銳傳媒【李永然專欄】發表李永然律師專文「參與『公共建設』,訂定『投資契約』的法律須知」<p> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg-Wttp-BJxnf7eYNb4Wi1N1zH7n7sgZV-AM2NMNSxBI4I1aWLZd5xRqfhiGolvgC-UwOPqw2yNo2TA7tmqyMV9PMLVeM1tnHo_rMQWimf-VCMxwyEni4OYyz5e_15sHVxHODZorL0wgFIzbl6cxLY7uuFUwPKGXBs2HbZRSqr9kuLc4eJXYM5P_Wx7kR4/s981/20240326-0.jpg" style="margin-left: 1em; margin-right: 1em; text-align: center;"><img border="0" data-original-height="890" data-original-width="981" height="580" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg-Wttp-BJxnf7eYNb4Wi1N1zH7n7sgZV-AM2NMNSxBI4I1aWLZd5xRqfhiGolvgC-UwOPqw2yNo2TA7tmqyMV9PMLVeM1tnHo_rMQWimf-VCMxwyEni4OYyz5e_15sHVxHODZorL0wgFIzbl6cxLY7uuFUwPKGXBs2HbZRSqr9kuLc4eJXYM5P_Wx7kR4/w640-h580/20240326-0.jpg" width="640" /></a><br /><span style="font-size: 16px;">文◎李永然</span></p><p><strong><span style="font-size: 16px;">一、民間可以參與政府的「公共建設」</span></strong></p><p><span style="font-size: 16px;"> 我國為提升公共服務水準,加速社會經濟發展,不斷地加速促進民間參與「公共建設」。這些「公共建設」可謂琳瑯滿目,政府為此還特別訂有《促進民間參與公共建設法》。</span></p><p><span style="font-size: 16px;"> 企業參與公共建設的方式很多,其中最常見的屬「BOT」,即由民間機構投資興建並為營運;「營運期間」屆滿後,移轉該建設的所有權予政府。企業不論採何種方式參與公共建設,參與時均應訂立「投資契約」,因依《促進民間參與公共建設法》第45條第1項明訂:經評定為最優申請案件申請人,自接獲主辦機關通知之日起,按評定規定時間籌辦,並與主辦機關完成「投資契約」,之簽訂手續,依法興建、營運。</span></p><p><span style="font-size: 16px;"> 企業參與時務必注意「投資契約」所訂立,因為一旦爭議發生,孰有道理,即應依「投資契約」的內容進行判斷。筆者謹藉本文予以淺析,俾供企業參與公共建設投資訂立投資契約的參考!</span></p><p><span style="font-size: 16px;"><strong>二、一般「投資契約」的約定內容</strong><br /> <br /> 首先,企業參與公共建設投資時,應瞭解《促進民間參與公共建設法》第11條明訂「促參案件」主辦機關應與參與投資的企業訂立「投資契約」,契約內容則依「個案特性」,記載下列事項:</span></p><p><span style="font-size: 16px;"> 1.公共建設的規劃、興建、營運及移轉;<br /> 2.權利金及費用的負擔;<br /> 3.費率及費率變更;<br /> 4.「營運期間」屆滿的續約;<br /> 5.風險分擔;<br /> 6.施工或經營不善的處置及關係人介入;<br /> 7.「稽核」及「工程控管」(註1);就前述「稽核」應於「投資契約」訂定重點稽核的項目,程序及基準;<br /> 8.爭議處理及「仲裁條款」(註2);<br /> 9.其他約定事項;依《促進民間參與公共建設法施行細則》第22條之3,「其他約定事項」,得包括下列事項:(1)雙方聲明及承諾事項,(2)用地與設施取得、交付的範圍及方式,(3)財務事項,(4)營運品質及管理事項,(5)履約保證,(6)契約變更。</span></p><p><span style="font-size: 16px;"> 又主辦促參案件的機關與民間企業訂定「投資契約」固然應就上述事項進行約定,但應以維護「公共利益」及「公平合理」為原則,且於履行時,也應依「誠實及信用方法」為之(《促進民間參與公共建設法》第12條第2項)。實務上,有時候發生雙方權利義務爭執,是原本「投資契約」未約定時,則依《促進民間參與公共建設法》第12條第1項後段「適用民事法相關的規定」處理。</span></p><p><strong><span style="font-size: 16px;">三、企業參與促參案件,除「投資契約」外,仍應注意其他相關文件</span></strong></p><p><span style="font-size: 16px;"> 其次企業如有參與公共建設投資的經驗,一定會發現在促參案件訂立「投資契約」,常會有不少相關文件,例如:設定地上權(租賃)契約、營運建效評估辦法及協調委員會組織章程…等附件,還有「投資執行計畫書」,以及原本主辦促參案件機關公告及招商文件,甚至雙方於議約過程中所為的承諾或會議紀錄…等(註3)。這些文件參與投資的企業均不得忽視,最好能有有經驗的律師協助把關,俾保合法權益。</span></p><p><strong><span style="font-size: 16px;">四、民間企業自行規畫申請參與公共建設,也要訂立投資契約</span></strong></p><p><span style="font-size: 16px;"> 再者,鼓勵民間參與公共建設的投資,固然可由主辦機關規劃,也可以由「民間」規劃(《促進民間參考公共建設法》第7條);民間企業如欲自行規畫申請參與公共建設,則應擬具相關土地使用計畫、興建計畫、營運計畫、財務計畫、金融機構投資意願書及其他法令規定文件,向主辦機關提出申請,該申請於主辦機關審核通過後,民間企業也必須先與主辦機關簽訂「投資契約」,契約簽訂後,才可以依法興建、營運(《促進民間參與公共建設法》第46條第1項、第2項)。此時,民間企業同樣應重視「投資契約」的簽訂及其契約履行的管理。</span></p><p><strong><span style="font-size: 16px;">五、結語</span></strong></p><p><span style="font-size: 16px;"> 綜上所述,民間企業參與時,一定要有充分的準備,尤其是「風險評估」;又訂立「投資契約」一定要字句斟酌,不要自認為政府不會欺負民眾,其實「投資契約」內常有些不公平的條款,民間企業簽訂談判時要力爭,如果無法力爭,也要評估有無承擔的能力;切勿簽訂投資後才後悔。</span></p><p>註1:在此所稱之「工程控管事項」乃指民間機構執行工程的進度、環境保護、施工安全衛生及工程品質管理事項(《促進民間參與公共建設施行細則》第22條之2)。</p><p>註2:仲裁必須有「仲裁協議」,該協議應以「書面」為之,雙方可以於契約書內約定一「仲裁條款」,也可以於「契約書」外,另訂一「仲裁協議」。參見李永然律師著:工程承攬契約、政府採購與仲裁實務,頁152~155,民國104年9月三版,永然文化出版公司出版。</p><p>註3:寰瀛法律事務所古嘉諄等主編:促參法Q&A,頁125~126,2009年7月初版第1刷,寰瀛法律事務所出版。</p><p><span style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 16px;">文章連結:</span></p><p><span style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 16px;">銳傳媒:</span> <a data-cke-saved-href="https://vigormedia.tw/%E3%80%90%E6%9D%8E%E6%B0%B8%E7%84%B6%E5%B0%88%E6%AC%84%E3%80%91%E5%8F%83%E8%88%87%E3%80%8C%E5%85%AC%E5%85%B1%E5%BB%BA%E8%A8%AD%E3%80%8D%EF%BC%8C%E8%A8%82%E5%AE%9A%E3%80%8C%E6%8A%95%E8%B3%87%E5%A5%91/" href="https://vigormedia.tw/%E3%80%90%E6%9D%8E%E6%B0%B8%E7%84%B6%E5%B0%88%E6%AC%84%E3%80%91%E5%8F%83%E8%88%87%E3%80%8C%E5%85%AC%E5%85%B1%E5%BB%BA%E8%A8%AD%E3%80%8D%EF%BC%8C%E8%A8%82%E5%AE%9A%E3%80%8C%E6%8A%95%E8%B3%87%E5%A5%91/" target="_blank"><span style="font-size: 16px;">【李永然專欄】參與「公共建設」,訂定「投資契約」的法律須知</span></a></p><p><span style="font-size: 16px;">Yahoo新聞:<a data-cke-saved-href="https://tw.news.yahoo.com/%E6%9D%8E%E6%B0%B8%E7%84%B6%E5%B0%88%E6%AC%84-%E5%8F%83%E8%88%87-%E5%85%AC%E5%85%B1%E5%BB%BA%E8%A8%AD-%E8%A8%82%E5%AE%9A-%E6%8A%95%E8%B3%87%E5%A5%91%E7%B4%84-140057307.html" href="https://tw.news.yahoo.com/%E6%9D%8E%E6%B0%B8%E7%84%B6%E5%B0%88%E6%AC%84-%E5%8F%83%E8%88%87-%E5%85%AC%E5%85%B1%E5%BB%BA%E8%A8%AD-%E8%A8%82%E5%AE%9A-%E6%8A%95%E8%B3%87%E5%A5%91%E7%B4%84-140057307.html" target="_blank">【李永然專欄】參與「公共建設」,訂定「投資契約」的法律須知</a></span></p><p><span style="background-color: white; font-size: 16px;">..........................</span></p><p style="background-color: white; font-family: 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style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><u><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1379&kgroup=%AAk%AB%DF%B9%CF%AE%D1" href="http://book.law119.com.tw/view.asp?idno=1379&kgroup=%AAk%AB%DF%B9%CF%AE%D1" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank"><strong><span style="font-size: 18px;">工程爭議與解決法律實務</span></strong></a></u></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 16px;">作者:李永然律師<br />書號:2M04-1<br />定價:270元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 16px;">承攬政府公共工程,馬虎不得!投標前,面對未知的競爭對手,如何評估各項工程的單價、總價與風險,始有勝出希望?得標時,面對強勢的政府機關,承包商又該如何未雨綢繆,確保履約的順利?完工驗收後,萬一「貨」有瑕疵,「銀」不出庫,官民兩造又要如何拉鋸,締造雙贏?在在考驗相關當事人。想掌握更多政府採購爭議解決的實戰經驗嗎?本書分門別類,為您深入剖析!</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><u><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1262&kgroup=%AAk%AB%DF%B9%CF%AE%D1" href="http://book.law119.com.tw/view.asp?idno=1262&kgroup=%AAk%AB%DF%B9%CF%AE%D1" 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/><br /></strong></u><p></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><u><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1262&kgroup=%AAk%AB%DF%B9%CF%AE%D1" href="http://book.law119.com.tw/view.asp?idno=1262&kgroup=%AAk%AB%DF%B9%CF%AE%D1" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank"><strong><span style="font-size: 18px;">工程承攬契約、政府採購與仲裁實務</span></strong></a></u></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 16px;">作者:李永然<br />書號:2M06-3<br />定價:300元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 16px;">工程承攬極具專業性,但多數人在訂立工程承攬契約時,並未委請專家或律師為雙方談妥各自的權利義務,造成在之後的履約過程中爭議不斷、糾紛頻起。而政府機關或公營機構在外包公共工程時,尤須兼顧《民法》承攬契約與《政府採購法》等相關規定,比起民間工程承攬之遊戲規則,其嚴苛程度只有過之而無不及。<br /> 一旦發生工程承攬糾紛,解決途徑固然不少,但由當事人雙方事先合意組成仲裁庭,作成仲裁判斷,卻是集專業、迅速、效益優勢於一身的極佳方案。<br /> 本書將「工程承攬契約」、「政府採購」與「仲裁」三者合而為一,指引讀者從擬約、簽約開始,就懂得防患於未然;繼而在爭議發生時,熟悉並善用仲裁途徑,讓糾紛及早落幕,獲取定作、承攬雙方最大的利益。</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><strong><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1333&kgroup=%AAk%AB%DF%B9%CF%AE%D1" href="http://book.law119.com.tw/view.asp?idno=1333&kgroup=%AAk%AB%DF%B9%CF%AE%D1" target="_blank"><span style="color: blue;"><span style="font-size: 18px;"></span></span></a></strong></p><div class="separator" style="clear: both; text-align: center;"><strong><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhCBfO-f0_LH1ZXqxqztoHFkk-S0zhzhsYliFAd2ix_QVK8xSQuvzu5_ZEdsJCjf6neztCdJ0y25QLy6QaeJs47ywHpK1E1BC2wz377jRcAaSc0uVvnp0xFaXU4LZwjQxtsmYOCRfvXiXdzPUB3vAC4esaDJdwySGiyH2RXu-qI-Cz55cnBrtlH3DjacKU/s210/2M07.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="210" data-original-width="150" height="211" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhCBfO-f0_LH1ZXqxqztoHFkk-S0zhzhsYliFAd2ix_QVK8xSQuvzu5_ZEdsJCjf6neztCdJ0y25QLy6QaeJs47ywHpK1E1BC2wz377jRcAaSc0uVvnp0xFaXU4LZwjQxtsmYOCRfvXiXdzPUB3vAC4esaDJdwySGiyH2RXu-qI-Cz55cnBrtlH3DjacKU/w151-h211/2M07.jpg" width="151" /></a></strong></div><strong><br /><br /></strong><p></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><strong><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1333&kgroup=%AAk%AB%DF%B9%CF%AE%D1" href="http://book.law119.com.tw/view.asp?idno=1333&kgroup=%AAk%AB%DF%B9%CF%AE%D1" target="_blank"><span style="color: blue;"><span style="font-size: 18px;">政府採購錯誤100問</span></span></a></strong></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 16px;">作者:陳櫻琴、黃仲宜合著<br />書號:2M07-1<br />定價:420元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 16px;">採購行為所牽涉的法律關係複雜,除了工程或勞務的專業知識外,行政流程的控管,實務的推動與執行,均與採購案的成敗攸關。尤其若干採購行為存有「灰色地帶」,致使採購人員或因不熟法令規章而誤蹈法網,或因司法實務對違法行為的認定寬嚴不一,輕則接受機關單位的調查、懲處,重則吃上妨害採購行為的刑事官司。本書以100多個實例問答,詳解政府採購各階段行為或重要類型採購項目中容易犯下的「錯」,輔以20種採購錯誤行為態樣、爭議處理流程……等相關圖表,讓您一目瞭然,踏出成功、穩健的第一步!</span></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-79464779098248128572024-03-25T16:49:00.006+08:002024-03-25T16:49:53.900+08:00論件計酬的工作者是否受有基本工資保障?<p> <span style="font-size: 16px;">文◎李永然律師、沈曉玫律師</span></p><p><span style="font-size: 16px;">【問題】</span></p><p><span style="font-size: 16px;"> A公司與某甲約定薪資計算以論件計酬方式,並按月結算,然本月份因某甲動作太慢,經結算後A公司老闆僅給予新台幣(下同)2萬元,試問A公司是否合法?</span></p><p><span style="font-size: 16px;">【解析】</span></p><p><span style="font-size: 16px;"> 一、按「本法適用於一切勞雇關係。」、「工資由勞雇雙方議定之。但不得低於基本工資。」《勞動基準法》第3條第3款、第21條第1項分別定有明文。是由前揭規定可知,基本工資的訂定目的,就是為了保障勞工可以獲取生活所需的最低水準,所以只要非主管機關公告排除適用者,不管勞資雙方如何約定薪資計算方式,依《勞動基準法》規定,是不得低於基本工資,也就是論件計酬工作者也是會受到「基本工資」保障。</span></p><p><span style="font-size: 16px;"> 二、關於論件計酬工作者的基本工資計算方式:</span></p><p><span style="font-size: 16px;"> (一)《勞動基準法施行細則》第12條:「採計件工資之勞工所得基本工資,以每日工作八小時之生產額或工作量換算之。」(註)。</span></p><p><span style="font-size: 16px;"> (二)次查勞動部民國105年02月02日勞動條2字第1050130240號函:「三、爰勞雇雙方原所約定之給薪方式如為按件計酬但按月結算者,其於每月正常工作時間工作所給付之工資當不得低於每月基本工資;如係按件計酬但按日結算者,其日薪於法定正常工作時間內,不得低於每小時基本工資之數額乘以工作時數之金額。」(註)。</span></p><p><span style="font-size: 16px;"> (三)由上述規定可知,論件計酬工作者的薪資,應該先確認給薪方式,究竟是按月或是按日,而採用基本「月薪」或是基本「時薪」,而依現行基本工資規定,為每月27,470元,每小時183元。</span></p><p><span style="font-size: 16px;"> 三、本件如果A公司與某甲約定薪資計算以按件計酬方式,並按月結算,則某甲於每月法定正常工作時間工作所給付的工資不得低於每月基本工資,也就是A公司要給足27,470元;但如果A公司與某甲約定薪資是按件計酬但按日結算者,則某甲日薪於法定正常工作時間內,不得低於每小時基本工資的數額乘以工作時數之金額,也就是183元乘以工作時數。</span></p><p><span style="font-size: 16px;"> 四、此外,依《勞動基準法》第14條第1項第5款:「有下列情形之一者,勞工得不經預告終止契約:…五、雇主不依勞動契約給付工作報酬,或對於按件計酬之勞工不供給充分之工作者。」(註),倘A公司未提供某甲足夠的工作量,某甲是可以依法終止勞動契約,並主張資遣費的喔。由以上說明可知論件計酬的工作者也受有基本工資保障,至於其基本工資的計算方式也以分析如上,供讀者參酌運用。</span></p><p><span style="font-size: 16px;">註:勞動部網頁資料。</span></p><p 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href="http://book.law119.com.tw/view.asp?idno=1385&kgroup=%AAk%AB%DF%B9%CF%AE%D1" rel="nofollow ugc noreferrer noopener" style="color: blue; font-size: 16px; text-decoration-line: none;" target="_blank"><strong>勞動基準法解釋令.判決彙編</strong></a></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">作者:周昌湘主編</span><br style="font-size: 16px;" /><span style="font-size: 16px;">出版日期:2019/09十四版</span><br style="font-size: 16px;" /><span style="font-size: 16px;">書號:1V12-9</span><br style="font-size: 16px;" /><span style="font-size: 16px;">定價:550元</span><br style="font-size: 16px;" /><span style="font-size: 16px;">收錄最新、最全的——</span><br style="font-size: 16px;" /><span style="font-size: 16px;">.勞動基準法規:勞動基準法暨其施行細則、勞工請假規則、勞工退休金條例暨其施行細則</span><br style="font-size: 16px;" /><span style="font-size: 16px;">.解釋令函:內政部、勞委會(勞動部)解釋令函.財政部稅法釋令.法務部令函</span><br style="font-size: 16px;" /><span style="font-size: 16px;">.司法解釋:司法院大法官會議解釋.最高法院民刑庭會議決議.行政法院庭長評事聯席會議結論……等</span><br style="font-size: 16px;" /><span style="font-size: 16px;">.裁判:最高法院、高等法院、地方法院、最高行政法院等相關重要裁判</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1427&kgroup=%AAk%AB%DF%B9%CF%AE%D1" href="http://book.law119.com.tw/view.asp?idno=1427&kgroup=%AAk%AB%DF%B9%CF%AE%D1" rel="nofollow ugc noreferrer noopener" style="color: blue; font-size: 16px; text-decoration-line: none;" target="_blank"><strong></strong></a></p><div class="separator" style="clear: both; text-align: center;"><strong><a 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arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1427&kgroup=%AAk%AB%DF%B9%CF%AE%D1" href="http://book.law119.com.tw/view.asp?idno=1427&kgroup=%AAk%AB%DF%B9%CF%AE%D1" rel="nofollow ugc noreferrer noopener" style="color: blue; font-size: 16px; text-decoration-line: none;" target="_blank"><strong>勞資和諧法律看招</strong></a></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">作者:李永然等著</span><br style="font-size: 16px;" /><span style="font-size: 16px;">書號:1C26-1</span><br style="font-size: 16px;" /><span style="font-size: 16px;">定價:280元</span><br style="font-size: 16px;" /><span style="font-size: 16px;">在人浮於事的年代中,勞工對於自己的權益只能噤聲不語嗎?站在「勞雇共生」的角度,勞動法律給您一個持平的依據。從勞雇關係的開始到結束,本書提供最要緊,也最易於引人爭議的數十個問答,包括勞動契約、工資與工時、工作規則、考核與獎懲、職災權益、資遣、解僱與退休、童工與性別工作權平等、勞資爭議之解決途徑……,援引精準的法律條文、淺顯易懂的文字敘述,讓讀者快速明白自身權義所在,和諧化解彼此爭端!</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1770" href="http://book.law119.com.tw/view.asp?idno=1770" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank"><strong><span style="font-size: 18px;"></span></strong></a></p><div class="separator" style="clear: both; text-align: center;"><strong><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgeM1eQ1VVOLFbORfNdPk8MQvzml7UVcRCxT-8sWgEd1iVfzosQjFGM7s1N5aKoFWuoCQCOaJ74c5JhEqxWaTOsVoxIW2QHq92Pl-k2xGE1-orIZ24I6M__3jC199QzMMdDNKQ2j8c1r8KSmimRs0r4e46ps1Tvs47Ox-FJZeX6RpVUJPPxfuV5bXUDq_0/s2480/2Q14.jpg" 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blue; text-decoration-line: none;" target="_blank"><strong><span style="font-size: 18px;">職災保險與保護實務</span></strong></a></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">作者:鄭正一<br />出版日期:2023/12 初版<br />書號:2Q14<br />定價:500元<br />勞工一旦遭遇職業災害,影響的不僅是個人,更可能讓整個家庭陷入愁雲慘霧之中,因此,針對勞工職災問題而訂立的專法——《勞工職業災害保險及保護法》誕生了,且於民國111年5月1日起施行。本書作者研究勞工保險多年,且實務經驗豐富,特以《勞工職業災害保險及保護法》為主軸,再輔以實務案例及相關圖表詳加說明,不論是勞工、雇主或是人資,都是一本十分實用,且具有參考價值的職災保險專書。對職災勞工而言,更能夠透過本書按圖索驥以掌握自己的權益。</span></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-82581331457810762652024-03-25T10:49:00.002+08:002024-03-25T10:49:23.796+08:00【永然說法】開車造成他人受傷的法律責任<p style="text-align: center;"> <iframe allowfullscreen="" class="BLOG_video_class" height="400" src="https://www.youtube.com/embed/JznplN1Of4s" width="481" youtube-src-id="JznplN1Of4s"></iframe></p><p style="text-align: left;"><span style="font-size: 16px;">開車不慎撞到人,要負哪些法律責任?且聽李永然律師以刑事、民事分析給你聽。</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><strong><span style="font-family: 標楷體;"><span style="font-size: 20px;"></span></span></strong></p><div class="separator" style="clear: both; text-align: center;"><strong><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhoNK5B0PkvwvayFHDLwpJnUm-FEiWpdPP_dqJtsbjppaIteyuRTNdlHMJQcfSZVLpQWxUJh7MFz8f47xC3a6hCu5PQAYhT4hsS8AL-KJyB-CD0dz45esrFLeKajf6Tw00sLOnsx05r5jXmem3v9QBkK8FHacGXrqflazpNL3N9XxYH1a0HbL3_ihidUtY/s81/image.png" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="74" data-original-width="81" height="54" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhoNK5B0PkvwvayFHDLwpJnUm-FEiWpdPP_dqJtsbjppaIteyuRTNdlHMJQcfSZVLpQWxUJh7MFz8f47xC3a6hCu5PQAYhT4hsS8AL-KJyB-CD0dz45esrFLeKajf6Tw00sLOnsx05r5jXmem3v9QBkK8FHacGXrqflazpNL3N9XxYH1a0HbL3_ihidUtY/w59-h54/image.png" width="59" /></a></strong></div><strong><br />永然聯合法律事務所</strong><p></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><strong><span style="font-family: 標楷體;"><span style="font-size: 16px;">台北所:</span></span></strong></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-family: 標楷體;"><span style="font-size: 16px;">地址:台北市中正區羅斯福路二段9號7樓之2<br />電話:(02)2395-6989</span></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-family: 標楷體;"><span style="font-size: 16px;">網址:<a data-cke-saved-href="http://www.law119.com.tw/" href="http://www.law119.com.tw/" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank">http://www.law119.com.tw/</a></span></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-family: 標楷體; font-size: 16px;">..................</span></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhuCTCBy7SQajRUXagMlaxVFeORWzk9EJ5BZMBjCwUihGDlktdbJ1fnuXPyhmoeDvXw0cAYIG1SZdImzhtCbEAXfy_CjO3j6bF3cr6IM7DWRvGVmzWWVcirHHuyZoSfnWhfhgYoJFZxP3YEICFhX137qDB1RZ-yG7YRDClr4PbGUEnumlwjEOonRRgD-K8/s990/1F10.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" 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href="http://www.law119.com.tw/newdesign/compbook/view.asp?idno=1360&kgroup=%AAk%AB%DF%B9%CF%AE%D1" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;"><span style="font-size: 18px;"><span style="font-family: helvetica, arial, sans-serif; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 18px;">如何請求車禍賠償--兼論車禍刑事責任</span></span></a></strong></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 16px;">作者:楊芳婉 <br />書號:1F10-2 <br />定價:360元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 16px;"> 車輛,帶來交通便捷之利;車禍,卻也相對造成被害人生命、財產的損失,甚至不可逆的人生變局。發生不幸的車禍事故,驚愕之餘,當事人或其家屬,該如何面對緊接而來的善後事宜,包括責任釐清、請求賠償、追究刑責……等等?本書作者從法律關懷出發,提供讀者最迫切、完整的因應對策!</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1432" href="http://book.law119.com.tw/view.asp?idno=1432" rel="nofollow ugc noreferrer noopener" style="color: blue; font-size: 14pt; text-decoration-line: none;"></a></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhCN2-DhhTSRH763zpK5sfryukf0dBWzkfqvivcau08NiBrCHVQ3X9hDsF-4BqmP1DqCenFdkNPm-GVW9flKWGmXkP3bSTGlgKijMhu6ywHiVpDjjUD6vvYeVePjdVqQRzHMH2lAdGxIyue462HiPjeSBH3-XiKPNjW76nHOgRDubYsKjqmvZfOPKyVdZ8/s210/1C27.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="210" data-original-width="150" height="179" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhCN2-DhhTSRH763zpK5sfryukf0dBWzkfqvivcau08NiBrCHVQ3X9hDsF-4BqmP1DqCenFdkNPm-GVW9flKWGmXkP3bSTGlgKijMhu6ywHiVpDjjUD6vvYeVePjdVqQRzHMH2lAdGxIyue462HiPjeSBH3-XiKPNjW76nHOgRDubYsKjqmvZfOPKyVdZ8/w128-h179/1C27.jpg" width="128" /></a></div><br /><p></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1432" href="http://book.law119.com.tw/view.asp?idno=1432" rel="nofollow ugc noreferrer noopener" style="color: blue; font-size: 14pt; text-decoration-line: none;"><br /></a></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1432" href="http://book.law119.com.tw/view.asp?idno=1432" rel="nofollow ugc noreferrer noopener" style="color: blue; font-size: 14pt; text-decoration-line: none;"><b>汽車駕駛人法律一把罩</b></a><span style="font-size: 14pt;"> </span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 12pt;">作者:李永然 等著</span><br /><span style="font-size: 12pt;">出版日期:2012/03(初版)</span><br /><span style="font-size: 12pt;">書號:1C27</span><br /><span style="font-size: 12pt;">定價:250元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 12pt;"> 無論作為生財器具或代步工具,汽車的選購、使用與保養,都已成為現代人生活中重要的一部分。本書從「購車」、「租車」、「修車」到「行車」,以數十則案例、解析的易讀模式,打造讀者完整的法律知識庫,是用車人保障自身權益不可或缺的隨身寶典!</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=313" href="http://book.law119.com.tw/view.asp?idno=313" rel="nofollow ugc noreferrer noopener" style="color: blue; font-size: 12pt; text-decoration-line: none;"><span style="font-size: 14pt;"></span></a></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhrSfzOjY5JOPhzfzShb9LjhYQ790nkYXWPsMOLxBODlaCwoWC18bS3aAWCaMJX58jcgCB3E4Zx9pIV_kqICXNuHjbTQCAUnrLQG9wVJkosiVIgu9x-ANs7t5HZPBqls5cU8f4I-ntaantl4aHuZotVe9ImsfOCCaVZiUCbdmxJ0-hC7vuDLMwOKcZfJeA/s992/2L04.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="992" data-original-width="709" height="178" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhrSfzOjY5JOPhzfzShb9LjhYQ790nkYXWPsMOLxBODlaCwoWC18bS3aAWCaMJX58jcgCB3E4Zx9pIV_kqICXNuHjbTQCAUnrLQG9wVJkosiVIgu9x-ANs7t5HZPBqls5cU8f4I-ntaantl4aHuZotVe9ImsfOCCaVZiUCbdmxJ0-hC7vuDLMwOKcZfJeA/w127-h178/2L04.jpg" width="127" /></a></div><br /><br /><p></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><br /></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=313" href="http://book.law119.com.tw/view.asp?idno=313" rel="nofollow ugc noreferrer noopener" style="color: blue; font-size: 12pt; text-decoration-line: none;"><span style="font-size: 14pt;"><b>車禍賠償Q&A</b></span></a></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 12pt;">作者:李後政</span><br /><span style="font-size: 12pt;">書號:2L04-2</span><br /><span style="font-size: 12pt;">定價:240元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-variant-position: normal; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px; widows: 1;"><span style="font-size: 12pt;"> 無論城市或鄉間,國內使用汽機車的情形已愈來愈普遍,發生車禍事故亦無日無之。車禍固然不是你我所樂見,但萬一不幸發生了,被害人、肇事者及其家屬該如何處理後續的民事賠償事宜,卻是當事人難以迴避的「痛」。本書以實用觀點,整理各級法院重要實務裁判,就車禍賠償內容、相關民事訴訟及強制執行程序之處理,以假設或實際案例加以解析,為讀者遭遇車禍急難時不可不備之工具書。</span></p><p style="text-align: center;"><br /></p><div class="separator" style="clear: both; text-align: center;"><br /></div><br /><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-10985545486190030622024-03-25T10:24:00.000+08:002024-03-25T10:24:05.560+08:00李永然律師參加忠誠健行隊健行活動,由苗圃登上七星山主峰,沿途欣賞櫻花、杜鵑花,中午一起餐敘,開心聊天<p> <span style="font-size: 16px;">2024年3月24日上午8時,李永然律師前往陽明山第二停車場集合,參加忠誠健行隊健行活動,由隊長梁敦第帶隊,一行人浩浩蕩蕩由苗圃登上七星山主峰,正逢花季,沿途欣賞櫻花、杜鵑花,美不勝收。中午則於大榕樹土鷄城餐廳享用午餐並泡茶(福壽山烏龍茶)聊天,餐後活動解散,利用假日活動身體,感受身心愉悅。</span></p><p></p><div class="separator" style="clear: both; text-align: center;"><a 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/></span><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-34324237536457859352024-03-25T10:21:00.011+08:002024-03-25T10:21:54.521+08:00李永然律師以創會理事長身分出席中正高中校友總會2024年會員大會,會後並進行春酒宴會,現場氣氛熱鬧<p> <span style="font-size: 16px;">2024年3月23日中午12時,李永然律師前往鉅星滙國際宴會廳,以創會理事長身分出席中正高中校友總會2024年會員大會,會議由楊正大理事長主持,孟義超名譽理事長、江校長等人均列席,會中進行理監事改選,由郭愛芬女士以最高票當選第六屆理事長,隨後進行春酒宴會,餐會現場有那卡西等表演,氣氛非常熱鬧。</span></p><p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgSyjxintm309IXy_By_VV6qkndgV_z55M2tMMkN8CaUSDtzteORqf1t_xZWRhV-uNGIiARILYN0g3mBWFXAdMYhcsPg-oAdC7Fj70dDXT-tlx3w9c6ejm85DpDIRMCrAUF6KnoZsF-YJ8I5Fdbf9HCeaVJmXExyzvQQ3Bwjr3wo_wQ3p8PwjLt_XYAW7c/s4032/S__399564940.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3024" data-original-width="4032" height="480" 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/></span><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-27715840222924097322024-03-25T10:14:00.002+08:002024-03-25T10:14:22.961+08:00李永然律師以理事長身分主持兩岸經貿交流權益促進會會員大會<p> <span style="font-size: 16px;">2024年3月22日晚間,兩岸經貿交流權益促進會舉行第十二屆第三次會員大會,李永然律師以理事長身分主持會議,石賜亮名譽理事長、高孔廉顧問等人列席,會議結束後會員們進行餐敍並合影留念。</span></p><p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh9B7cCkESchs6QR-kfexBjX5i1klT22cx7JB9ko3iYveYVV3K2Yx9MRC31ajf-m6ltvqyBcw2Wsbiw8mJBFtuAJlY2cLRHY6PvdazAdAwsb7TueFgrZDJTnC9Ssen2YPdkHVC4GJfZmGgNyqSt3m06yl1YMS_kifY2-7ZF2nePec-TqVqpU9qJoUmId-s/s2364/D89EA713-A941-41CD-A3D1-1D77DC93AB98.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1773" data-original-width="2364" height="480" 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src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiJKh2t0amk2R1_xBShx5nvuQKVYz-GPZJIlw1McaI85Y1guYvKSDw7dFxHA86RCVZ0R5S3Po6VbIbESE9br6LFPYtMkvsqR32vn8B57KlX0xaiCIZTe5NUBji_JPPndTApbZbgteHgxnKVX_XxCn8D7WeCxsNWTk1xJUGRVnSSLOJLy82z21oDjP-1Twk/w640-h480/3D566F0A-8CA9-427B-8636-EB1021F1BF17.jpg" width="640" /></a></div><br /><span style="font-size: 16px;"><br /></span><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-43496842697690618382024-03-25T10:10:00.008+08:002024-03-25T10:10:53.332+08:00李永然律師以常務理事身分出席中華救助總會理監事會議,了解會務發展現況<p> <span style="font-size: 16px;">2024年3月22日上午11時,中華救助總會在陸軍聯誼社舉行理監事會,由莫天虎理事長主持,張正中名譽理事長也列席,李永然律師以常務理事身分出席,了解會務發展現況。適逢友人畫家楊年發在同一地點舉行畫展,兩人開心合影留念。</span></p><p></p><div class="separator" style="clear: both; text-align: center;"><a 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/></span><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-69165300658285293512024-03-21T19:23:00.001+08:002024-03-21T19:23:03.316+08:00李永然律師以理事長身分主持台商張老師三月份月例會,會中邀請台北市電腦公會葉經理演講,隨後參觀「2024智慧城市展暨2050淨零城市展」<p> <span style="font-size: 16px;">2024年3月21日中午,臺北企業經理協進會舉行台商張老師三月份月例會,由李永然律師以理事長身分主持,先由召集人鄭瑞崙律師進行報告,接著由台北市電腦公會葉經理演講,由李律師贈與感謝狀後,隨即於南港展覽館2館參觀「2024智慧城市展暨2050淨零城市展」,今年展出主題包括:智慧建築、智慧交通、物聯網、智慧安防、智慧新創及淨零願景,並新增智慧能源、淨零解決方案等新興領域,展現臺灣企業一同建設「智慧國家」與「淨零國家」的決心,所有與會者都深感獲益良多。</span></p><p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiKanXFmIxDcup2nDwHJjWe1QvD-uI6x4LkL5J1hSG4UTVq-2OR6HYTsYJjW1eflNWuHQz9-rW9bEaw3RpPzZ7GxDjFsEyz5buoYS0RYxVYdULUQ5pSAw8Wtc5Xry3iF39Whha0luzTNa9MCmJ2qgE6awOl-lVVfNHEmr0AbtKF4Y-BJSdzwmWECHssxFg/s1389/S__52330553-1.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" 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src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgII6klBV3qZgC5zSrEk44y6nQpn8Pi8_ZEZ5BCUmozh_8n9T3LrzRjvmd8PusYGRJsp9rfJJy80mPZZ4hiw1Fqa5hDa513IpFocuFuZcUFuLa0yqxmkL6apkHWaZW9acrhyF7RtUPtLz2eu64_Q2WpD_SWKR_4DpjVYJ667APS36Qdq_CxZPJa6HYe3us/w640-h480/S__52330543-1.jpg" width="640" /></a></div><br /><span style="font-size: 16px;"><br /></span><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-17132621575148334262024-03-21T09:02:00.003+08:002024-03-21T09:02:19.388+08:00李永然律師於2024年3月出版台商張老師月刊第295期中撰文「臺商面對債務人的公司被法院宣告破產,要去申報債權嗎?」<p> <span style="font-size: 16px;">文◎李永然律師</span></p><p><strong><span style="font-size: 16px;">臺商諮詢問題摘要:</span></strong></p><p><span style="font-size: 16px;"> 臺商王先生的公司與中國大陸江蘇省的一家企業交易,臺商公司對此一中方企業有一筆400萬元人民幣的債權;而該中方企業因經營不善,無法清償對外的到期債務,且公司資產無法清償全部債務,而且已明顯缺乏清償能力。該中方企業向人民法院提出「破產申請」,人民法院裁定受理該破產申請,並已指定「管理人」;臺商王先生該如何確保權益?</span></p><p><strong><span style="font-size: 16px;">臺商張老師諮詢解答:</span></strong></p><p><span style="font-size: 16px;"> 依中國大陸《企業破產法》第44條規定:人民法院受理破產申請時,對債務人享有債權的債權人,依照規定的程序行使權利。由於「申報債權」是債權人在破產程序中的一項重要權利,也是參加「債權人會議」(註1),參與相關事項的表決及最終獲得清償的條件。</span></p><p><span style="font-size: 16px;"> 所謂「申報債權」乃指債權人在人民法院受理破產申請後,依照法定程序並主張其債權的存在,俾便參加破產程序的法律行為(註2)。其為債權人參加「破產程序」的必要條件,蓋中國大陸《企業破產法》第59條第1款規定:「依法申報債權的債權人為債權人會議的成員,有權參加債權人會議,享有表決權。」。在此要特別提醒的是破產債權的產生,必須是在人民法院受理「破產申請」前;至於受理破產申請後,而新產生的債權,一般而言並不屬於「破產債權」。</span></p><p><span style="font-size: 16px;"> 臺商王先生還須注意申報債權的「期限」,即應於人民法院所規定的「債權申報期限」內進行申報(註3);不過如果債權人未能及時申報的,並不會導致債權人資格的喪失,依中國大陸《企業破產法》第56條第1款規定:「人民法院確定的債權申報期限內,債權人未申報債權的,可以在破產財產最後分配前補充申報;但是,此前已進行的分配,不再對其補充分配。…」,亦即債權人可以依前述規定進行補充申報。</span></p><p><span style="font-size: 16px;"> 然而實務上,具體案例也有些債權人面對主債權人的公司已申請破產宣告,但有下述情形,如:(1)債權人為票據追索人,(2)債權人可以向債務人的「保證人」追償時,有些債權人為搶先向其他「相關連的債務人」主張受償,而選擇暫不去申報破產債權,而向其他相關連的債務人進行追償,藉以實現快速回款,並避免因參與破產程序飽受「清償率」之苦(註4)。</span></p><p><span style="font-size: 16px;"> 最後,如果臺商決定欲循破產程序,並申報債權,申報時應注意以下四點:(1)說明債權的數額及有無財產擔保;(2)債權人申報債權時,須以「書面」形式提出;(3)債權人申報債權應提交「證據」(即能夠證明債權存在的各種事實,如法院判決、裁定、支付金、仲裁機構的仲裁裁決…);(4)申報的債權是「連帶債權」的,應當說明。以上說明,供中國大陸臺商參酌運用。</span></p><p>註1、破產程序中,由申報債權的債權人組成的團體稱為「債權人會議」,已依法申報債權的債權人為「債權人會議」的成員。</p><p>註2、參見趙雷主編:新企業破產法,頁99,2006年9月第1版,中國工人出版社、人民法院出版社出版發行。</p><p>註3、中國大陸《企業破產法》第45條規定:人民法院受理破產申請後,應當確定債權人申報債權的期限。債權申報期限自人民法院發布受理破產申請公告之日起計算,最短不得少於三十日,最長不得超過三個月。</p><p>註4、參見張杜超著:破產與訴訟實踐講義,頁239,2023年2月第1版,法律出版社出版發行。</p><p><span style="font-size: 16px;">文章連結:<a data-cke-saved-href="https://www.chinabiz.org.tw/News/GetJournalShow?pid=162&cat_id=174&gid=303&id=4225" href="https://www.chinabiz.org.tw/News/GetJournalShow?pid=162&cat_id=174&gid=303&id=4225" target="_blank">臺商面對債務人的公司被法院宣告破產,要去申報債權嗎?</a></span></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgI6XsjYGpt8deHCUDdf3kLv0YoDQs_FGyf4z0E2DH8ViKGPMowbu1EqHAXTkuebI1kz57cHWt8n2t7IHYkE_4c90HXNdooXQEQL-U4X0vn5vL4klTHhqKru-FdZpQTS_zW4-nN1H0CkoijEeRjNbrSXzBsT_jxkF-NCLuwtqcKx5GgT1p40b6J4ZlDS6A/s1752/202403%E5%8F%B0%E5%95%86%E5%BC%B5%E8%80%81%E5%B8%AB.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1752" data-original-width="1380" height="640" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgI6XsjYGpt8deHCUDdf3kLv0YoDQs_FGyf4z0E2DH8ViKGPMowbu1EqHAXTkuebI1kz57cHWt8n2t7IHYkE_4c90HXNdooXQEQL-U4X0vn5vL4klTHhqKru-FdZpQTS_zW4-nN1H0CkoijEeRjNbrSXzBsT_jxkF-NCLuwtqcKx5GgT1p40b6J4ZlDS6A/w504-h640/202403%E5%8F%B0%E5%95%86%E5%BC%B5%E8%80%81%E5%B8%AB.png" width="504" /></a></div><br /><p><br /></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-27496643801484707632024-03-20T13:51:00.003+08:002024-03-20T13:51:08.556+08:00李永然律師受邀出席中台禪寺護法珍前總會長王玉珍董事長舉辦餐宴,與友人相聚<p> <span style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 16px;">2024年3月19日晩間,中台禪寺護法珍前總會長王玉珍董事長宴請,彭垂銘、龔榮琮、嚴偉誠與李永然律師受邀餐敍,大家在祥和蔬食(慶城店)敍舊,並合影留念。</span></p><p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjTRyVhl0CWLl2oYwo_9a8GKhtnpXKr35pUl2oGzc9uX1uiKP19lF6kJLp-u9cgVmiDJRoWoqok4ZPEeRMEhCXpECHzz1NqnkFCS7oinLFs7-fseHKnPVLjIZC_rCQs5WUz0J78vW2WadWNSSnRQvQ1GJKqPILQpBH_MRjs-KudJKIB9-HB1pWqp4b6Iyg/s4032/1ABBFD45-C192-4BCE-8D41-713E9797A8B5.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3024" data-original-width="4032" height="480" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjTRyVhl0CWLl2oYwo_9a8GKhtnpXKr35pUl2oGzc9uX1uiKP19lF6kJLp-u9cgVmiDJRoWoqok4ZPEeRMEhCXpECHzz1NqnkFCS7oinLFs7-fseHKnPVLjIZC_rCQs5WUz0J78vW2WadWNSSnRQvQ1GJKqPILQpBH_MRjs-KudJKIB9-HB1pWqp4b6Iyg/w640-h480/1ABBFD45-C192-4BCE-8D41-713E9797A8B5.jpg" width="640" /></a></div><br /><span style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 16px;"><br /></span><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-85733236995182094722024-03-20T09:40:00.003+08:002024-03-20T09:40:19.794+08:002024.03.19聯合新聞網、經濟日報報導貿協董事長黃志芳受北企經與上海銀行文教基金會之邀,於「與企業家有約系列講座」分享「全球大布局時代下貿協的策略與服務」,李永然律師並於現場提問交流<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgsr4D5XnRHHBTmIirL9dAPfS9ypDiqmh5pq6ehSq5AOwsVDg5a1dgnB2ScFTF0fZNs3hwuKxzbJAHZfoDP8gxKpFWHvNL62Af0ysDbNnoMxblHB4gp67mzCEHL9EVT_-j3fl3CJP1Ob_ndEvXWPEGsWsUZ2KpHEhgbdgxtQAQJGl7kG5-8WRKP2b0OUHM/s872/20240319%E9%BB%83%E5%BF%97%E8%8A%B3.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="801" data-original-width="872" height="588" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgsr4D5XnRHHBTmIirL9dAPfS9ypDiqmh5pq6ehSq5AOwsVDg5a1dgnB2ScFTF0fZNs3hwuKxzbJAHZfoDP8gxKpFWHvNL62Af0ysDbNnoMxblHB4gp67mzCEHL9EVT_-j3fl3CJP1Ob_ndEvXWPEGsWsUZ2KpHEhgbdgxtQAQJGl7kG5-8WRKP2b0OUHM/w640-h588/20240319%E9%BB%83%E5%BF%97%E8%8A%B3.png" width="640" /></a></div><p></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">2024.03.19聯合新聞網、經濟日報報導外貿協會董事長黃志芳受臺北企業經理協進會與上海銀行文教基金會之邀,出席其主辦「與企業家有約系列講座」,講述「全球大布局時代下貿協的策略與服務」,演講內容點出當前企業經營重要的兩大面向,一是美中貿易戰開打後,由美國帶領,逐漸在全球蔚為風潮的「友岸外包」趨勢;二是AI帶來的企業變革。</span></p><div class="separator" style="clear: both;"><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">臺北企業經理協進會理事長李永然律師也於現場提問,律師、會計師是否會被AI替代?台灣的律師行業如何走向全球化,開拓國際市場,並希望貿協能提供律師國際媒合的服務。</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">新聞連結:</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">聯合新聞網:</span><span style="font-size: 16px;"><a href="https://udn.com/news/story/7238/7841035" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank">貿協董座:美中爭霸不休 全球完美供應鏈將由台灣主導</a></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">經濟日報:<a href="https://money.udn.com/money/story/5612/7841035?from=edn_subcatelist_cate" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank">貿協董座:美中爭霸不休 全球完美供應鏈將由台灣主導</a></span></p></div><p><br /></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-75722760876933842662024-03-18T09:51:00.003+08:002024-03-18T11:48:48.264+08:00李永然律師以常務監事身分出席「國立臺灣大學校友總會」會員大會,會後並與校友們餐敘<p> <span style="font-size: 16px;">2024年3月17日上午10時30分,李永然律師前往台大校友會館四樓出席「國立臺灣大學校友總會」第九屆第二次會員大會,會議由郭敏能理事長主持,李永然律師以常務監事身分出席,會議至中午12時準時結束。隨後在蘇杭小館進行餐敘,餐宴中,郭理事長提供紅酒丶朱茂男副理事長提供六瓶麥卡倫威士忌,場面氣氛熱絡,至下午1時30分圓滿結束。</span></p><p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhyqYCHEzdWRUH4-m6uPp_wPBBPzJTihP9b0eKwEhUWJdvWAyCHvZp70MMXia4wIXdo9lhh3I3pGsqStpzpKg-34aboXA4PI1unjp3TO6Obao7xSiTLN61Xy5io13oZ2zDN4pppIjRiPqZRpBBAK4Mou66-QM7kBQ9GAEi6rLz9N9AnOpbTkZZ6XEp0sVY/s1314/1.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="723" data-original-width="1314" height="352" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhyqYCHEzdWRUH4-m6uPp_wPBBPzJTihP9b0eKwEhUWJdvWAyCHvZp70MMXia4wIXdo9lhh3I3pGsqStpzpKg-34aboXA4PI1unjp3TO6Obao7xSiTLN61Xy5io13oZ2zDN4pppIjRiPqZRpBBAK4Mou66-QM7kBQ9GAEi6rLz9N9AnOpbTkZZ6XEp0sVY/w640-h352/1.jpg" width="640" /></a></div><br /><div class="separator" style="clear: both; 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text-align: center;"><br /></div><br /><div class="separator" style="clear: both; text-align: center;"><br /></div><br /><span style="font-size: 16px;"><br /></span><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-2298995129783517202024-03-18T09:45:00.006+08:002024-03-18T09:45:44.388+08:00李永然律師逛「華泰名品城」,享受假日悠閒時光<p> <span style="font-size: 16px;">2024年3月16日下午3時,李永然律師在參加完婚禮後,順便前往飯店旁的「華泰名品城」逛逛,正值假日,天氣晴朗,遊客很多,相較於上次造訪,目前的市況很夯,感受到消費活力。</span></p><p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiw9XyUu64l_pEmLmPHL5hVJQCwX6q31ZVrDKTsCJYbTjBNhM6qvaAoNo6s45U2-06Kf4ehCXIEDokxDGHUy6LNO8WyX4HQOKMgPUQMqT-wYYL5tcjyY3fxMIOpRvcmbbqUyvaitDZX8rxi8YyEJvO45So097ZdvjhM4kwPot29d323hDtgDSZAIOYI03o/s4032/55188AF1-6C69-4E08-8E62-2F119031AB31.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" 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src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh6QX-jgC9U5yPITvWy6lrwtVsVjY-M0xQ4zyf0xMT_bMhBKYvHz4tgMaR8NGxtrsLmKlxt8ekQ-3cyyFCFtu4fAMonHg1ZsJaINGWkrUecHVWZL-eQDYnl_0JxxLP_nuxzORbn3tkDLJ7WybmESZhoG8dloOGw3hc1rejjTo-LbKfJelgcCE_bqnGBJm4/w480-h640/BF0F5DC1-BB73-43F7-B9CF-F403C88432C8.jpg" width="480" /></a></div><br /><span style="font-size: 16px;"><br /></span><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-64067140353399349852024-03-18T09:36:00.005+08:002024-03-18T09:36:30.421+08:00李永然律師參加永然聯合法律事務所桃園所張雅蘋律師的婚禮,分享新人的喜悅<p> <span style="font-size: 16px;">2024年3月16日中午,李永然律師前往桃園中壢和逸飯店,參加永然聯合法律事務所桃園所張雅蘋律師的婚禮,獻上新婚祝福。李律師與法律事務所的同事們同桌,一起分享新人的喜悅。</span></p><p></p><div class="separator" style="clear: both; text-align: center;"><a 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16px;"><br /></span><p></p><p></p><div class="separator" style="clear: both; text-align: center;"><br /></div><div class="separator" style="clear: both; text-align: center;"><br /></div><br /><div class="separator" style="clear: both; text-align: center;"><br /></div><br /><div class="separator" style="clear: both; text-align: center;"><br /></div><br /><span style="font-size: 16px;"><br /></span><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-24839081929206511602024-03-15T14:02:00.001+08:002024-03-15T14:02:06.622+08:00李永然律師出席國際扶輪3522地區DTA學習引導人相見歡活動<p> <span style="font-size: 16px;">2024年3月14日晚間,國際扶輪3522地區為辦理2024~2025地區訓練講習會(DTA),特別於潮品集餐廳舉辦DTA學習引導人相見歡活動,由DG DL主持,討論DTA活動內容,李永然律師也出席參與,會後大家合影並進行餐敍。</span></p><p></p><div class="separator" style="clear: both; text-align: center;"><a 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/></span><p></p><p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiYuj8FxzqzHHlFQRb7VCGNoyBr8kQcev60u2FyalZZmCYKojWD8Z8mYdx9MuNj8FwBK-_k_cr3v5FymauVT2UWdSB0azgaVakyx_bRUdRZm3FINOkP8KXOvOzfLNoyXwAhyphenhyphenl_Ze1pvz9WzfDiZ502hNZKF4aAY_uJx3Ky5pJ3Y41bL4yNr5engqrekiBw/s1477/S__111403167.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><div class="separator" style="clear: both; text-align: center;"><br /></div><br /></a></div><br /><span style="font-size: 16px;"><br /></span><p></p><p></p><div class="separator" style="clear: both; text-align: center;"><br /></div><br /><span style="font-size: 16px;"><br /></span><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-73742673058268704602024-03-14T10:20:00.004+08:002024-03-14T10:20:57.893+08:00李永然律師出席華梵大學董事會,了解會務運作現況<p><span style="font-size: medium;"> 2024年3月13日上午10時,華梵大學舉行董事會,李永然律師特地前往華梵大學出席,會議由釋悟觀董事長主持,董事們出席了解會務運作現況。<br />李永然律師提前到達學校,並於優雅美麗的校園內攝影留念。</span></p><p><span style="font-size: medium;"></span></p><div class="separator" style="clear: both; text-align: center;"><span style="font-size: medium;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjQc8mi58fRL17cod73ckKZA4wc3TyaV0rOdZrCnN7GzcWloO0Lna0x4AtNdNLr0Vn8JnU9q1Zrsi4EjSxFbmcCjeY36UbYlL7jtT2x52RDUZ0D3buP3Kz1IN0MwenJEpGs2FIoxsgqW_bV6Y_2jfCDXKvyR6c6wyCyKDHQmGu1MbXj4UKhe0_rv2ftJf0/s4032/6B377025-B0C5-427E-BD4A-8E2E90D15E9D.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="4032" data-original-width="3024" height="640" 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src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEilqzE0TqelPCj1n1a4ri0ioIdaej7s23lJtU-FVDapEADe2JUd7JZO3jIW0Gly0yN3T58N2-kKeE0aIJxWwmoYqJcatv0gfoXV9BA2l4cgBsPGih17J3HpeOCc1hIHaKRQ98FuzXwh3UeLJ_YkkNu_heeX_d9dY8d7j0DuA0O0EF8VmNdp2UORH9t-Cmo/w480-h640/BF0A6B4A-6F6D-4BD1-BC84-66C5052AB6BC.jpg" width="480" /></a></div><br /> </span><p></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-85442233434843927152024-03-14T09:05:00.006+08:002024-03-14T09:05:50.100+08:00【永然說法】法定繼承人怎麼無法分配到遺產<p></p><div class="separator" style="clear: both; text-align: center;"><iframe allowfullscreen="" class="BLOG_video_class" height="401" src="https://www.youtube.com/embed/si4-wHctpKs" width="483" youtube-src-id="si4-wHctpKs"></iframe></div>明明是法律所規定的法定繼承人,但是卻在被繼承人死亡的時候分不到遺產!<br />到底是什麼時候情況底下,繼承權為什麼會被剝奪?李永然律師告訴你!<p></p><p><span face="verdana, arial, sans-serif" style="background-color: white; font-size: 16px;"></span></p><p></p><p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0388K5PNmuozyX_cnIeYItarMmtESa48krjgkDRxDWKfgoOVC6fcqOdT8Luk14683BB5f6ivQ7RSoaf7eDGKQpb-JUhMKDBXVUb9hzxAO5sQk64ABuNjZZEGSRE1tLzvk2tg7VhEH3DyrHDqttEpjSmyTVz2gCM4M58hcOztBO-avIOM2aML0gqQCX1M/s586/%E5%95%86%E6%A8%995cm.bmp" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="532" data-original-width="586" height="52" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0388K5PNmuozyX_cnIeYItarMmtESa48krjgkDRxDWKfgoOVC6fcqOdT8Luk14683BB5f6ivQ7RSoaf7eDGKQpb-JUhMKDBXVUb9hzxAO5sQk64ABuNjZZEGSRE1tLzvk2tg7VhEH3DyrHDqttEpjSmyTVz2gCM4M58hcOztBO-avIOM2aML0gqQCX1M/w57-h52/%E5%95%86%E6%A8%995cm.bmp" width="57" /></a></div><br /><p></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><b><span face="標楷體"><span style="font-size: 20px;">永然聯合法律事務所</span></span></b></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><b><span face="標楷體"><span style="font-size: 16px;">台北所:</span></span></b></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span face="標楷體"><span style="font-size: 16px;">地址:台北市中正區羅斯福路二段9號7樓之2<br />電話:(02)2395-6989</span></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span face="標楷體"><span style="font-size: 16px;">網址:<a href="http://www.law119.com.tw/" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank">http://www.law119.com.tw/</a></span></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span face="標楷體"><span style="font-size: 16px;">...................</span></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span face="標楷體"></span></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEimLP3JKg2weKbqvrH_c5X1KpboD5kUTk3lT6XyTYatXwVK969UHXDHnk6CJUIm2Fwb3JYNU16HtI4agLwrcmw_RDRbChvO2KBKnZuhxGGokINIo3xkoZjpTIUHRvT2m5Y7zsILS_iaXSr-jgWdlz6YoENt0QsIX8Mz-MXNN69gWZJBu-DJskdoLE0xmZc/s2481/1F24.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="2481" data-original-width="1772" height="151" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEimLP3JKg2weKbqvrH_c5X1KpboD5kUTk3lT6XyTYatXwVK969UHXDHnk6CJUIm2Fwb3JYNU16HtI4agLwrcmw_RDRbChvO2KBKnZuhxGGokINIo3xkoZjpTIUHRvT2m5Y7zsILS_iaXSr-jgWdlz6YoENt0QsIX8Mz-MXNN69gWZJBu-DJskdoLE0xmZc/w108-h151/1F24.jpg" width="108" /></a></div><br /><span style="font-size: 16px;"><br /></span><p></p><p><span face="verdana, arial, sans-serif" style="background-color: white; font-size: 16px;"><br /></span></p><p><span face="verdana, arial, sans-serif" style="background-color: white; font-size: 16px;"><br /></span></p><p><span face="verdana, arial, sans-serif" style="background-color: white; font-size: 16px;"><br /></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;"><a href="http://www.law119.com.tw/newdesign/compbook/view.asp?idno=1708&kgroup=%AAk%AB%DF%B9%CF%AE%D1" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank"><b>繼承權益與繼承司法實務──兼談台灣人民在大陸繼承實務</b></a></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">作者:李永然律師、李廷鈞地政士、劉芝容地政士<br />書號:1F24<br />定價:300元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">大部分人努力一輩子,就是希望給下一代留下好的基礎。然而,若未好好處理身後的財產問題,那留下的就不是財富,而是一連串「剪不斷、理還亂」的紛爭了。能平穩的轉移財產,靠的是智慧與事先的規劃。遇到繼承事件時,除了傷悲外,更要妥善處理各項事宜,以免違法,甚而遭處罰鍰。本書分六大篇探討繼承相關問題,詳述台灣與大陸繼承權益及實務辦理、節稅規劃與報稅技巧。本書手把手,教你辦好繼承!</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiAUlHYn7XFXN49XqcPY0pe-A5tN2E4aybRcKWff1qSu3JRsllpjo7SQ7Q1-N9jWTAtznJPEeOq6W0nR6LQsuonpE2iAxg4j8TLww-Gugshoxj79Yyjq5C2YsaOr-R4jXZa_hdwkW8LkQudXdLwk-I5IdbM8567rTrfqH9QIpJQdTt3_LEvR6tnEoW3kGU/s2480/1F22.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="2480" data-original-width="1772" height="152" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiAUlHYn7XFXN49XqcPY0pe-A5tN2E4aybRcKWff1qSu3JRsllpjo7SQ7Q1-N9jWTAtznJPEeOq6W0nR6LQsuonpE2iAxg4j8TLww-Gugshoxj79Yyjq5C2YsaOr-R4jXZa_hdwkW8LkQudXdLwk-I5IdbM8567rTrfqH9QIpJQdTt3_LEvR6tnEoW3kGU/w109-h152/1F22.jpg" width="109" /></a></div><br /><span style="font-size: 16px;"><br /></span><p></p><p><span face="verdana, arial, sans-serif" style="background-color: white; font-size: 16px;"><br /></span></p><p><span face="verdana, arial, sans-serif" style="background-color: white; font-size: 16px;"><br /></span></p><p><span face="verdana, arial, sans-serif" style="background-color: white; font-size: 16px;"><br /></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;"><a href="http://www.law119.com.tw/newdesign/compbook/view.asp?idno=1419&kgroup=%AAk%AB%DF%B9%CF%AE%D1" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank"><b>繼承權益法律指標</b></a></span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">作者:李永然、黃振國合著<br />書號:1F22-1<br />定價:380元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">遺產,是先人留給在世者的最後一份禮物,但要如何安排,才能合乎法律規定,而又不致成為遺族為錢反目的導火線?是每個有資產者或繼承人不可避談的事。</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">本書由專家為您把關,從繼承的意義、誰有繼承權、何謂應繼分、特留分、遺贈的效力、可否抛棄繼承、如何預立遺囑、誰可擔任遺囑見證人、誰來執行遺囑,到如何計算遺產價值、分割遺產、如何申報遺產稅、辦理繼承登記……等一系列繼承權益問題,有深入淺出的解析,是您未雨綢繆的最佳智庫。</span></p><p> </p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.comtag:blogger.com,1999:blog-889810958828624148.post-19723298815920204362024-03-13T11:30:00.009+08:002024-03-13T11:31:23.570+08:00我國如何為淨零排放建立法制?<p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiPLAQraxWpVK0KLyf-d8Y1L94tPlusPrOTWT1e0DIhrEBlBS3kgdlieFdA5Etd4h36qgWUjypeYYhczd3xrYFaGuzt3HNt8rnJJFt2ZcDzchVv_uVfwTFTKVQdg4WQR3ph1knNnqEe7vashMFe7AFsRDqW6jeyWzidmG2biQ9KgI9Zb3sRNune3XEffPI/s1883/-1.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1883" data-original-width="1688" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiPLAQraxWpVK0KLyf-d8Y1L94tPlusPrOTWT1e0DIhrEBlBS3kgdlieFdA5Etd4h36qgWUjypeYYhczd3xrYFaGuzt3HNt8rnJJFt2ZcDzchVv_uVfwTFTKVQdg4WQR3ph1knNnqEe7vashMFe7AFsRDqW6jeyWzidmG2biQ9KgI9Zb3sRNune3XEffPI/s320/-1.jpg" width="287" /></a></div><br /> <p></p><p><span style="font-size: 16px;">文◎李永然律師</span></p><p><strong><span style="font-size: 16px;">一、我國因為「淨零排放」,而有《氣候變遷因應法》</span></strong></p><p><span style="font-size: 16px;"> 由於全球暖化,導致氣候變遷,國際自1990年代即已開始推動永續發展及氣候治理,非但未成功且情況更惡化,其原因乃因人類短視、健忘、惰性,並疏忽風險;基於「世代正義」,國際上不得不正視「淨零排放」,減緩惡化,改善環境。</span></p><p><span style="font-size: 16px;"> 我國已是一已開發國家,必須於2050年做到「淨零排放」,俾符合道德責任,盡國際義務及實現「污染者付費原則」。我國如想要於2050年實現「淨零排放」,必須從「減碳」、「除碳」(包括利用負排放技術)多管齊下。為此立法院將《溫室氣體減量及管理法》予以修正條文,並更名為《氣候變遷因應法》,該法已於民國112年2月15日由總統公布施行,目前共分七章63條條文。該法於第一條開宗明義其立法目的,乃為因應全球氣候變遷,制定氣候變遷調適策略,降低與管理溫室氣體排放,落實「世代正義」、「環境正義」及公正轉型,善盡共同保護地球之責任,並確保國家永續發展。</span></p><p><span style="font-size: 16px;"> 筆者擬藉本文略述其梗概,俾明我國為「淨零排放」所建立的法制。</span></p><p><strong><span style="font-size: 16px;">二、溫室氣體減量與氣候變遷調適</span></strong></p><p><span style="font-size: 16px;"> 首先筆者介紹在「淨零排放」乃針對「溫室氣體」(包括二氧化碳、甲烷(CH4)、氧化亞氮(N2O)、氫氟碳化物(HFCs)、全氟碳化物(PFCs)、六氟化硫(SF6)、三氟化氮(NF3)…等)能減少排放或增加「溫室氣體」吸收儲存;由於人類活動往往衍生溫室氣體[U1] ,欲其減量,自應從減少排放或增加吸收儲存著手。</span></p><p><span style="font-size: 16px;"> 透過這種手段才能因應「氣候變遷風險」(註1),進而達成「氣候變遷調適」;故「氣候變遷調適」即指人類與自然系統為因應實際、預期「氣候變遷風險」或其影響的調整適應過程,透過建構「氣候變遷調適能力」並提升韌性,緩和因氣候變遷所造成的衝擊或損害,或利用其可能有利的情勢(註2)。</span></p><p><strong><span style="font-size: 16px;">三、溫室氣體減量目標與因應氣候變遷原則</span></strong></p><p><span style="font-size: 16px;"> 其次,針對「溫室氣體減量」我國已將之列為長期目標,並於「民國139年」達成「溫室氣體」淨零排放,且為達成該目標,各級政府應與「國民」、「事業」、「團體」共同推動溫室氣體減量、發展「負排放技術」(註3)及促進國際合作。</span></p><p><span style="font-size: 16px;"> 至於在因應氣候變遷相關的計畫或方案,確立以下七大基本原則:</span></p><p><span style="font-size: 16px;"> 1.國家減量目標及期程的訂定,應履行聯合國「氣候變化綱要公約」的共同但有差異的國際責任;同時兼顧我國環境、經濟及社會的永續發展;</span></p><p><span style="font-size: 16px;"> 2.部門階段管制目標的訂定,應考量成本效益,並確保盡可能以最低成本達成溫室氣體減量成效;</span></p><p><span style="font-size: 16px;"> 3.積極採取預防措施,進行預測、避免及減少引起氣候變遷的肇因,以緩解其不利影響,並協助「公正轉型」;</span></p><p><span style="font-size: 16px;"> 4.致力氣候變遷科學及溫室空氣減量技術的研究發展;</span></p><p><span style="font-size: 16px;"> 5.建構「綠色金融機制」及推動措施,促成投資及產業追求永續發展的良性循環;</span></p><p><span style="font-size: 16px;"> 6.提升中央、地方協力及公私合作,並推動因應氣候變遷的教育宣傳及專業人員能力建構;</span></p><p><span style="font-size: 16px;"> 7.積極加強國際合作,以維護產業發展的國際競爭力(《氣候變遷因應法》第6條)。</span></p><p><strong><span style="font-size: 16px;">四、企業應注意政府建立的溫室氣體減量對策</span></strong></p><p><span style="font-size: 16px;"> 又為了因應氣候變遷,溫室氣體減量並達成淨零排放目標,《氣候變遷因應法》中規定了不少對策,筆者礙於篇幅,特介紹以下兩項對策:</span></p><p><span style="font-size: 16px;"> (一)具有「排放源」的事業應進行「排放量盤查」:</span></p><p><span style="font-size: 16px;"> 依《氣候變遷因應法》第21條規定:事業具有經中央主管機關公告的「排放源」(註4),應進行「排放量盤查」,並於規定期限前登錄於中央主管機關指定的「資訊平台」;其經中央主管機關公告應「查驗」者,「盤查相關資料」並應經「查驗機關」(註5)查驗。</span></p><p><span style="font-size: 16px;"> (二)針對排放源徵收「碳費」:</span></p><p><span style="font-size: 16px;"> 依《氣候變遷因應法》第28條規定:中央主管機關為達成國家溫室氣體長期減量目標及各期階段管制目標,得分「階段」對「直接」或「間接」排放溫室氣體的「排放源」徵收「碳費」。企業應注意不得就「與碳費計算有關資料」為偽造、變造或其他不正當方式「短報」或「漏報」;違反者,中央主管機關得逕依「查核結果核算排放量」,並以碳費收費費率的二倍計算其應繳費額(《氣候變遷因應法》第55條第1項)。</span></p><p><strong><span style="font-size: 16px;">五、結語</span></strong></p><p><span style="font-size: 16px;"> 綜上所述,目前「淨零排放」已列為我國的國家目標,企業經營不能再像往昔不顧溫室氣體排放,而只顧企業經營獲利;對於《氣候變遷因應法》的相關內容宜多加注意並遵守,以「永續發展、永續經營」為目標,盡地球公民的義務。</span></p><p>註1:「氣候變遷風險」乃指氣候變遷衝擊對自然生態及人類社會系統造成的可能損害程度;其組成因子為氣候變遷危害-暴露度及脆弱度(《氣候變遷因應法》第3條第三款)。</p><p>註2:《氣候變遷因應法》第3條第二款。</p><p>註3:「負排放技術」乃指將二氧化碳或其他溫室氣體自「排放源」或大氣中以自然碳循環或人為方式移除、吸收或儲存的機制。</p><p>註4:「排放源」乃指直接或間接排放「溫室氣體」至大氣中的單元或程序。</p><p>註5:「查驗機構」應先向中央主管機關或其委託(任)的認證機關(構)申請認證後,並取得中央主管機關「許可」,始得辦理查驗事宜(《氣候變遷因應法》第22條第1項)。</p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><strong><span face="標楷體"><span style="font-size: 20px;"></span></span></strong></p><div class="separator" style="clear: both; text-align: center;"><strong><a 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21.6px; margin: 0px 0px 1em; padding: 0px;"><strong><a data-cke-saved-href="http://book.law119.com.tw/view.asp?idno=1744" href="http://book.law119.com.tw/view.asp?idno=1744" rel="nofollow ugc noreferrer noopener" style="color: blue; text-decoration-line: none;" target="_blank"><span style="font-size: 18px;">李永然律師談運用法律精進修行</span></a></strong></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;">作者:李永然律師<br />出版日期:2022/06初版<br />書號:S1D02<br />定價:250元</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><span style="font-size: 16px;"> 本書結合法律與佛法,細分為「殺人重罪與戒殺」、「貪財詐盜與戒貪戒盜」、「貪淫好色與戒淫」、「毒品危害身心與戒毒」、「瞋恚損功德與戒瞋」及「珍惜親情與孝順」篇章加以解說,希望讓讀者透過書中文章了解社會上的相關案例,作為自己本身警惕;同時,也是勸導世人在這混亂的社會氛圍當中,不要因為外在環境的引誘而腳步走錯,誤入歧途,進而糟踏了自己的一生,,亦即希望更多人能「諸惡莫作、眾善奉行」,為這個社會傳遞一份「善的力量」。</span></p><p 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本書作者執律師業多年,辦過各式各樣的案件,見過各式各樣的當事人,也陪著當事人經歷一場又一場的訴訟煎熬。遇到太多不可思議、無法理解的事,最後在佛法中找到真理。並透過與當事人間的了解與溝通,借機攬鏡自照、不斷反省自我。於是他從一位執業律師的角度,結合佛法及法律的觀點,討論案件、針砭時事。讀者透過本書可瞭解法律知識,也能夠深刻體會佛法給世人的道理,進一步認識佛法、學習佛法。</span></p><p style="background-color: white; font-family: verdana, arial, sans-serif; font-size: 12px; line-height: 21.6px; margin: 0px 0px 1em; padding: 0px;"><br /></p>cpyrleehttp://www.blogger.com/profile/16981062850284157551noreply@blogger.com