公務員貪污判決之間的差異經常為社會所詬病，然而回顧以往有關公務員貪污判決的本土研究，主要著重在公務員貪污之動機、態樣、模式，僅少數研究進一步分析造成判決差異的原因。為此，本研究透過衝突理論、焦點關注理論、法律運作行為理論、脈絡效果觀點以及本土特殊性影響因素建構十個社會性因素自變項，以刑期為依變項，採用線性階層模型分析法，樣本為我國各地方法院2007年至2022年公務員違背職務收賄罪第一審判決書，檢證這些社會性因素對判決結果是否產生影響。總計蒐集1,352件判決，被告計有559人，審判之地方法院為21座。
研究結果發現，衝突理論中的被告所屬政黨陣營是影響違背職務收賄罪量刑結果的原因。被告擔任職位類別、犯罪所得、法官年資皆是影響量刑結果的因素，顯示焦點關注理論中的「罪犯可責性」亦具有相當程度的影響。選舉年宣判的案件平均刑期較長，除了是影響量刑結果的原因外，也凸顯出我國特殊的選舉文化。法律運作行為理論中的辯護律師、文化距離觀點，可能較不適合解釋我國貪污量刑差異的原因。法院位所在地區、各法院判決數兩個脈絡變項則不具脈絡效果。

This study investigates the factors influencing the guilty verdicts of corruption of civil servants in Taiwan (R.O.C.). Previous studies on the topic focused more on the motives of offenders, types of corruption, and the sentencing of similar offenses. Only a few studies investigated the factors influencing the verdicts, especially the non-legal factors. Ten factors adopted from conflict theory, focal concerns theory, behavior of law theory, context effect theory, and locally important influencing factor are used to explain the length of sentences in civil servant corruption cases. We collected data from the verdicts of civil servant corruption cases from the district courts between 2007 and 2022. To maintain the homogeneity of the cases, we only focused on bribery crime. We collected 1,352 verdicts with 559 offenders in 21 district courts. Hierarchical linear modeling was used to investigate the influences of ten factors on the lengths of the sentences.
The results showed that offenders' political party status significantly predicted the length of sentences. This supported the argument of conflict theory on sentencing. We also found factors related to focal concerns theory have significant effects when considering the accountability of the crime. Civil servants with political office positions, and high proceeds of crime are associated with long sentences. Judge with long seniority is associated with short sentences. In addition, cases that were sentenced in an election year are also associated with long sentences. We did not find the effects of factors related to the behavior of law theory, such as the number of lawyers employed and the cultural distance between the judge and the offenders. We also did not find contextual effects of the location of the court and the number of cases in the court. These findings extended our understanding of factors related to sentencing in a Taiwanese context. The theoretical and practical implications were discussed.