為處理政黨不當取得財產課題，法務部雖曾擬具「政黨不當取得財產處理條例」（草案），並於 2002 年 9 月函送立法院審議，惟由於當時朝小野大，使該草案屢受杯葛。在立法困難下，行政院轉而於 2004 年底成立律師團，針對若干件有訴訟可能性的不當黨產，主動提出告訴。本文討論之中廣板橋佔地案，即為其中金額龐大、頗受矚目的案件。司法之路漫漫迢迢，這場「中華民國」對「中國國民黨」的民事訴訟纏訟逾 10 年才告定讞。法院相關判決之法理依據為何？饒富法律上探討意義。本文爰略述板橋佔地案概要與法院審理情形，其次再以黨國體制下的利益輸送的類型，亦即「行為時即違反相關法律規定」、「形式與實質均合法的財產交易」與「行為時形式上合法，實質上卻非『合於實質法治國而取得財產』」為架構，進而探討黨產取得之合法性及民法上依據公序良俗條款之適用課題。

Despite the Far Eastern Economic Review in August 1994 calling it the richest political party in the world, the KMT claims that its financial situation is strained because of its huge expenditure on party affairs.The KMT’s party assets are the product of an authoritarian party-state and have to be terminated for the soundness and consolidation of Taiwan’s party politics. The Democratic Progressive Party (DPP) government not only tried to investigate KMT’s improper party assets, but also dunned for the state assets. However, the draft “Disposal Ordinance Of Improper Assets Of Political Parties” was not passed by the legislative yuan since 2002 till now. The DPP also began to put together a team of lawyers to take the KMT to court over the issue from 2004. after nearly 10 years long judicial journey, the Supreme Court in August 2014 ruled that the Broadcasting Corp of China’s ownership claim over a 1.65 hectares plot of land in New Taipei City’s Banciao District violated the National Property Act and that registration must therefore be returned to the nation.In this essay, I will try to discuss the dispute issues in those related cases and expose the possibilities and limitations of transitional justice in the court.