司法院大法官對於耶和華證人會的信徒以宗教信仰與良知理由，而履履拒絕入伍 (「良心拒絕服兵役」) 的違憲爭議作出第490號解釋，在此解釋中述及宗教自由及服役正義的概念。本文先就宗教「內在」及「派生」自由的二分概念予以商榷，同時確立宗教自由的界限，其次討論拒絕兵役的處罰制度是否構成「一事二罰J'再就比例原則檢討該解釋的妥當性。 最後本文就本案應有的解決之道，亦即「社會役」制度予以介紹，並對此制度可以如何解決該爭議予以說明。而後以此制度的憲法理論基礎對第490號解釋的不當之處提出建議及解決方案。

In their 490th decision concerning the refusal (onscientious objection) of Jehovah Witnesses to serve in the army, the grand justices of the Judicial Yuan have explicated the conceptions of “freedom of belief" and “army service justice." This article will discuss the“inner" and “derivative" aspects of, along with the limitations concerning, the “freedom of belief." It will then take up the question of whether punishing “conscientious objection" would constitute“the punishment of one act twice." Based on “Der Grundsats der Verhältnismässigkeit,” the article will then determine whether or not the 490th decision is appropriate. The article will then introduce the“social service’, system and explain how it can constitute a resolution to the problem. Finally, it will examine the 490th decision in terms of the constitutional basis of the “social service" system and raise suggestions for improvement.