大法官解釋表頭
Interpretation
J.Y.
Interpretation
 NO. 121 
Date 1967/5/10
Issue What is the conversion rate for the commutation from punishment of imprisonment to penalties or penalties of labor?
Holding
1
    Article 41 of the Criminal Code provides for the commutation of imprisonment to penalties, and Article 42, Paragraph 2, of the same Code provides for the commutation to labor. Their daily conversion rate, if increased twofold by the Act Governing Increasing Penalties, Fines, Judgment Fees, Execution Fees, and Notary Fees during the Period for the Suppression of the Communist Rebellion, shall be three, six, or nine dollars in exchange for one day of the sentence or labor.
Reasoning
1
    Article 41 of the Criminal Code provides for commutation of imprisonment to penalties, and Article 42, Paragraph 2, of the Code provides for commutation to labor. The provisions of the daily conversion rate prescribing one dollar minimum and three dollars maximum means paying one, two, or three dollars in exchange for one day of the sentence. This can be deduced from Article 33, Subparagraph 5, of the Code where the penalty is set at one dollar or above, and Article 72, where as a result of the augmentation or mitigation of punishment, a penalty figure below one dollar will be rounded off and not counted. In accordance with Article 2 and Article 4 of the Act Governing Increasing Penalties, Fines, Judgment Fees, Execution Fees, and Notary Fees during the Period for the Suppression of the Communist Rebellion, the sentencing court may raise the penalty twofold, viz., increase the penalty to three, six, or nine dollars. When doing so, the court must choose one from the above-mentioned penalty figures. It may not pick a figure from within the range of three to nine dollars that is not an exact twofold increment of the original penalty amount. As for the pro rata conversion rate prescribed in Article 42, Paragraph 3, of the Criminal Code, it is created for certain exceptional circumstances and should not be confused with the regular rule. We hereby point it out as well. 

'Translated by Robert Huai-Ching Tsai.