一行為不二罰與一事不二罰究竟是否相同或不同，本文首先探討兩者之區別。一般而言在行政法之理論與實務上，即出現兩者混合使用之情形。一事不二罰之原則原為刑事法上的概念，是指同一行為不得受到二度或二度以上之處罰，而一行為不二罰原則係單純就事件實體內涵，指出國家不得對於人民之同一行為，以相同或類似之措施多次地處罰。我國行政罰法制定實施後，則明文使用一行為不二罰之概念，爾後行政法上一行為不二罰原則均包含一事不二罰之概念與內涵。而論述「一行為」，依據我國法以及德國法理論，則區分為「自然一行為」與「法律一行為」作為各項問題之論述基礎。「一行為不二罰」之原則，相關問題之探討則擴及至行政罰與執行罰之區隔，以及行政罰與刑罰之競合。又現代社會中交通行為與人們有密切不可分的關係，交通行政已經成為國家行政之重要內涵，所以交通行政中有關違規處罰之研究與探討相當重要，本文之探討亦即突顯其重要性，從交通基本權之概念出發，以交通基本權之保障與限制為觀點，針對處罰之重要類型如違規超速、違規停車與酒醉駕車等等，探討其本質並檢驗其在「一行為不二罰」原則下之適用，相關結論據以作為未來修正處罰規定之建議。
Whether "singularity act with impunity" and "impunity Singularity" are the same or different is an issue of great interest. This paper first explores the difference between the two terms. Generally, a mix of the two cases exists in the theory and practice of administrative law. Impunity Singularity originates from the concept of the criminal law, meaning that the same conduct may not be punished a second or more times. Principles of impunity singularity, by contrast, have entity connotation on the incident, pointing out that those who conducting the same behavior cannot be punished with the same or similar measures on many occasions. After Taiwan's Administrative Punishment Law was enacted, the concept of impunity singularity has been expressly used in the acts. Since then, administrative penalty of impunity singularity include the concept and content of impunity singularity. The discussion of the "acts" is based on Taiwan's law and Germany's theory, to distinguish "a natural act" and "a legal act" in addressing the above the issues. According to Principles of "impunity singularity", the relevant issue of impunity is extended to the implementation of the impunity of the segment, and the competing of administrative fines and penalties. And traffic behaviors are closely related to people in modern society. Traffic has become the important content of the national administration, so it is of great importance to discuss the administration and punishment on traffic irregularities. The current paper discusses the basic concept of traffic rights, protection of traffic rights, and limitations of traffic rights. Examinations of punishment for violations such as speeding, drunk driving and illegal parking, in the "singularity act with impunity" are made and conclusions as well as recommendations are offered for act amendment in the future.
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