在全球化的時代，隨著資訊科技之日新月異，網際網路快速興起，資訊透過網路快速地流通，為人類生活提供莫大便利，全球化為人類帶來了許多利益，但也形成日益嚴重的問題－跨境網路犯罪，甚至是超乎傳統刑事法令規範及所不能預見之犯罪型態。網路犯罪本質上具有跨境犯罪之特性，而跨境犯罪之防治包含之「涉外因素」即行為人、被害人、行為地或結果地等，而與外國產生聯繫，往往涉及他國法域，從而影響到刑事審判權之歸屬、刑事偵查及訴追之進行。因此首先須就刑法空間效力所涉及之審判權衝突之相關問題進行討論。再者縱使刑法對於領域外之特定犯罪或有適用可能，但一國刑事訴追機關之權限有其空間限制，刑事訴追機關之作為涉及國家主權，因此其執行之範圍僅限於該國境內，否則即有侵害他國主權之虞，引發國際紛爭。關於此部分本文將就國際上與區域間，如歐盟關於網路犯罪防治在刑事法上所採取之整合性措施，特別是關於經由司法互助取證之部分予以探究，其次就跨境犯罪取證可能產生之若干問題，本文亦一併討論之。最後本文將思考面向拉回至國內於訴追網路犯罪在程序刑法上面臨之難題，並嘗試提出一些建議。

In the era of globalization, with the ever-changing information technology, the rapid rise of the Internet, the flow of information through the Internet quickly, provide great convenience to human life, globalization has brought many benefits for mankind, but also to form a growing issues, cross-border cybercrime, even beyond the traditional norms of criminal laws and can not foresee the crime patterns. Due to the nature of Internet crime on the characteristics of cross-border crime, and that is the perpetrator, the victim, behavior or results to prevention of cross-border crime and other factors contained in the "foreign elements" and contact with foreign produce, often involving his law of the land domain , thus affecting the attribution of criminal jurisdiction, the criminal investigation of the conduct and complaints chase. Therefore, you must first discuss issues related to the effectiveness of judicial conflict involving the Penal space. Furthermore even if criminal law is possible, but permission to chase the criminal complaint authority of a country have to limit their space away from the field for a particular crime or applicable authority as a criminal complaint chase involving national sovereignty, so the starting point is limited to the implementation of the country territory, or else fear he had violated the sovereignty of risk, and cause international disputes. About this part will work with regional, such as the EU integration on the Internet crime prevention measures taken in the criminal law of the international community, especially the part about to be explored through the evidence of mutual legal assistance, but it may produce evidence of cross-border crime issues of this article is also to be discussed together. Finally, this paper will Thinking back to the problem currently facing the country in Internet crime complaints chase in the face of procedural criminal law, and try to make some suggestions.