近年來國家司法不斷進行改革，包括方式、類科、分數計算、閱卷方式與分組選考等陸續推行，最新提出之司法官考試草案將改採一般組與律師證照組，後者限一定執業年限以上之律師始可報考，且考試科目僅有民事法實例、刑事法實例與公法實例，而糾紛日益增加且專業度日益提高的商事法爭議則未在考試科目範圍內，令吾輩從事商事法教學與研究之人倍感失望。擬以十餘年前發生之聯合投信事件之餘波，臺灣高等法院九十九年度金上重訴字第三八號判決與公司法、金融監理、會計等專業有高度關係之判決，進行檢視，以論證未來之司法官考試對於商事法實例仍具有高度之必要性。

The Judicial Examination was in the reforming process in the past few years, the Examination Yuan announced a latest proposal for the reform. In the new proposal, the judicial examination shall be separated into two qualifications: one for general law students, and another for those who already admitted to bar and practicing for certain years. The later one will have to take three examinations, the civil laws, the criminal laws, and the public laws. As a business scholar, this reforming plan makes me disappointed. Thus, the author would like to use a newly rendered criminal case the TISC (Taiwan International Securities Co.) Structured Bonds case, the Appeal Court of Taiwan No. 38 of 99(2010), which relating to corporate law, financial law and supervision, accounting etc. And the author found that the judges of the Appeal Court misunderstood the very basic principal of corporate law and the judgment was thus should not be sustained. And this judgment proves that the business law is a necessarily examination subjection for judicial examination in each qualification.