因平行輸入真品所形成之交易市場，涉及合法製造與非法輸入之灰色模糊地帶，美國稱為「灰色市場」（Gray market），國內則俗稱為「水貨」。1993年，台灣政府在美國301 條款的報復壓力之下，修改著作權法，對真品平行輸入做出明確的禁止規定。在2003 年修正著作權法時，認為輸入的客體既然是正版，不應處罰，刪除了刑罰處罰規定。不過，當時沒有一併修正輸入後轉售之處罰規定，導致輸入者雖是侵害著作權，但只有民事賠償責任而沒有刑責，反而是轉賣的行為，除了有民事賠償責任之外，仍然應依著作權法處罰。本文藉由美國法院從1998、2010、2013 年重要實務判決之演變，觀察美國著作權保障之要件、客體及權利濫用之情形及探討對台灣實務判決之影響。

Because of the parallel importation of genuine trading market, involving the legitimate manufacturing and illegal input of the gray blur, the United States known as the ＂gray market＂ , the domestic is commonly known as ＂parallel imports.＂ In 1993, the Taiwan government in the United States 301 under the pressure of retaliation, modify the copyright law, the real thing to make a clear ban on imports. In 2003 to amend the copyright law, that the input of the object since it is genuine, should not be punished, delete the penalty penalties. However, there was no amendment to the provisions of the re-sale after the transfer of the provisions, resulting in the importer is against copyright, but only civil liability and no criminal responsibility, but is the resale behavior, in addition to civil liability, Copyright law penalties. This paper analyzes the influence of American copyright protection, the abuse of object and right and the influence of Taiwan 's substantive judgment by the evolution of important practical judgment in American courts from 1998, 2010 and 2013.