在二○○六年爆發台開案之後，內線交易之共同正犯之間應如何計算犯罪所得，涉及證券交易法第一七一條之適用問題，在實務及學說上極具爭議。對此爭議，本文先從沒收犯罪所得之任務在於修正不法財產之移動，主張應以系爭構成要件之規範目的作為犯罪所得之認定標準。依此，由於內線交易之不法核心在於破壞投資人之資訊機會平等，故內線交易之犯罪所得係「特殊之獲利或避損機會」，而不是買入之股票或賣出股票所得之價金。其次，本文基於沒收犯罪所得之修正不法財產移轉的任務，主張不應採行實務之連帶沒收主義，僅能以各共同正犯成員之實際犯罪所得，作為沒收追徵範圍及加重刑罰之適用標準。 The Taiwan Land Development Corporation insider trading case has generated controversy as to how to calculate illicit proceeds between co-defendants that involves the application of Article 171 of the Securities Exchange Act in practice and for academic purposes. This study looks into this controversy by first identifying that the goal for confiscating illicit proceeds is to adjust the transfer of illicit property, and thus arguing that the purpose of the elements of the crime in Article 171 should be the standard for concluding illicit proceeds. It follows that, as the main reason for criminalizing insider trading is that such conduct impairs the equality of information and opportunity for investors, the illicit proceeds from insider trading should be a special opportunity to gain profits or avert losses instead of the price for buying or selling stocks. Moreover, this study contends that the principle of joint and several liability should not apply since the goal for confiscating illicit proceeds is to adjust the transfer of illicit property. Therefore, this study further argues that the scope of confiscation and the criteria for aggravated penalty should be based on the actual illicit proceeds of a co-defendant.