中文摘要：

今日之犯罪型態，早已不若以往之參與者數少、情節單純、法益侵害規模不大，不僅從幫派結構，演進成為犯罪組織，參與模式雖仍為有階層體系組織，但未必有嚴格之組織體，且結構已較鬆散，改採權力核心、集中化，犯罪支配力存在於層層組織授權結構間；因組織性犯罪其特有之組織結構、犯罪方式，於國際間犯罪之危害性，所造成之破壞力，絕非單一犯罪者所能匹敵，嚴重威脅國際社會秩序之穩定；故組織性犯罪不僅影響各國之經濟發展，甚至政治之穩定及社會之秩序，可謂國際社會公認之世界災難。
我國刑法犯罪參與結構體系係採二元論，惟於組織性犯罪變化萬千之犯罪型態，確實存著例外規定，應著重於對構成要件之實現是是否具有支配關係，對於任何侵害法益之行為，是否具有實質構成要件貢獻者，而令組織性犯罪結構之判斷更為完整，進而導引出組織性犯罪係為複合性犯罪之多變化呈現，並衍生出組織性共同正犯之概念。
組織性犯罪為一複合性犯罪之犯罪態樣，如未以任一犯罪類型作定義之闡述，其自身之行為態樣並不明確，現今之組織性犯罪令國際社會最束手無策的，莫過於電信詐欺犯罪；此種犯罪型態整體之犯罪過程可謂不斷切割、設立斷點機制，以分散合作之機制，避免犯罪事證間之連結，為保障各個被害人之財產法益，並兼顧組織性電信詐欺犯罪階段性分工模式之特殊性，故對其各組刑事責任之論處，應採階段性既遂行為之論處模式；並因同時符合組織犯罪防制條例、加重詐欺罪之規範，而應以想像競合之從一重處斷。
本文針對現行組織性犯罪型態多元之犯罪模式，就其犯罪參與架構加以著墨，期能既符合刑法學術理論之邏輯，又不失人民期待之法情感，更能論處組織性犯罪之行為人獲得之刑罰，進一步預防此類犯罪之更加氾濫。

英文摘要：

Crime patterns have become more complex, involving more participants and increased seriousness and scale of legal infringement. The criminal gang structure has developed into crime organizations. In practice, these syndicates may have a hierarchical organization with a loose structure, but not a strict organizational body; they may also feature a centralized power structure with control over the act distributed between the empowered hierarchies of a syndicate. Because of its unique organizational structure and criminal mode, organized crime poses greater risk and causes more damage worldwide than individual crimes. Organized crime can seriously threaten social order on a global scale, affecting the economic development and even political stability of a country. Such crimes are therefore regarded as global disasters by the international community.
Criminal law in Taiwan adopts a dualistic structural system. However, organized crime patterns are constantly changing and the law has numerous exceptions. Therefore, more emphasis should be placed on whether dominant relationships exist among the elements of crime. Additionally, contributors of the elements of crime leading to legal infringement behavior should be addressed, thereby enabling a clear identification of the structure of organized crime. From this, it can then be inferred that organized crime is a presentation of the multifaceted changes of complex crime, thus forming the basis for a standardized concept of joint principal offenders in organized crime.
Organized crime is a specific pattern of complex criminal acts that can only be recognized through investigation with respect to a particular type of crime. Telecom fraud is currently the type of organized crime that has been challenging for society worldwide. This type of crime pattern has many components and involves distributed collaboration and establishing a separation mechanism for preventing the disclosure of evidence for criminal convictions. To provide victims with legal protection and emphasize the uniqueness of such phase-oriented division of the labor model for organized telecom fraud, we propose that a phasic punishment decision model for the consummation of crime should be adopted to ensure that organized crime groups are subject to criminal liability. In addition, telecom fraud violates both the Organized Crime Prevention Act and meets the criteria of being an offense of aggravated fraud. Hence, the offenders should be convicted and punished under provisions carrying the heavier penalty as per the concept of ideal concurrence of offences.
This study focused on the multifaceted characteristic of organized crime patterns. We describe the structure of organized crime groups, which agrees with certain theories in the field of criminology and includes humanistic considerations expected by the public. Moreover, this research can provide an understanding of the judicial process for people who are convicted of organized crimes, in turn assisting in preventing organized crimes.

資料來源：

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