商業賄賂行為存在已久，其到底屬於「交易習慣」或是「犯罪行為」向來存有爭議且界線不明，惟近年來，各國已逐漸透過立法方式，以刑事制裁來防制商業賄賂。我國現行法上對於商業賄賂並非未設有處罰規定，但在「二元化處理模式」的運作下，不但導致法律評價上的差異性，甚至出現規範上之漏洞，實有待檢討。對此，本文就現行之處理模式予以評析，呈現所存在之問題點，並探討商業賄賂之可罰性基礎何在，以及是否有予以入罪化之必要。依據本文的觀點，商業賄賂將造成市場的正常競爭機制受到破壞，導致社會大眾必須承受獨占市場下之不利益，故有透過刑法予以抗制之必要性。

Commercial bribery has long existed. Whether it is a trade usage or a criminal offense has been controversial and the line of its categorization has always been blurry. However, efforts have been made to prevent it through legislation in many countries. There have not been rules about the punishment of this act in our country, but the operation of dualistic pattern has caused differences in legal effects and even loopholes in the regulations, which is an issue we need to address. Thus, this essay analyzes the current procedures, pinpoints the problems, and discusses the base for punishment of commercial bribery and its necessity of criminalization.