這是一篇從吸收犯概念，檢討我國最高法院有關吸收犯與吸收關係之判例判決， 並對之作比較說明，以期吸收犯之理論益能周延正確，得據以匡正司法審判實務之缺失。因 此，首先說明並確立吸收犯概念，以及構成之兩罪本質，用以有別於科刑上一罪的牽連犯、 想像競合犯及單純一罪之法律競合;其次就最高法院有關吸收之判例判決，探討其足以構成吸 收犯之實例;並將之分門別類，釐清範疇。希望藉此更凸顯吸收犯之特質。也因此而有檢討審 判實務之作用，足可提供法官審判之參考。

　　　　　This treatise is a comment on judgments or precedents decided by highest co urt in view of the theory of crime concurrence. Therefore those sentences of co urt are divided into several categories and reviewed and criticized thoroughly in the ways of group or case by case. Among them we differentiate the concurrence in crimes and concurrence in laws from the pseudo-concurrence of crime. The concept of crime concurrence are often misunderstood and misused in judgment by district court, high court or even highest Court. The aims of this treatise are purposely to remind judges to pay more attention on it.