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23 依所得稅法之規定,下列敘述何者正確?①依現行勞工退休金條例之規定,個人於其薪資數額中 所自提之退休金數額,在月提繳工資 6%內之數額,可免列入自提年度之綜合所得稅計稅 ②個 人參與多層次傳銷,因下層直銷商進貨而抽取之佣金屬執行業務所得 ③個人出售其於 105 年取 得之自住房屋、土地,其財產交易所得應計入綜合所得總額 ④個人出售上市股票交易所得須採 分離課稅 (A)①③④ (B)①② (C)③④ (D)②③

28.In man and other mammals the taste receptor cells are located in the fungiform papillae at the front of the tongue and in the foliate and circumvallate papillae at the back of the tongue. Among insects and other invertebrate animals, taste receptors are located in specialized hairs on the feet, legs, or body surface. ______ The first recordings of electrical impulses from taste cells were obtained in 1955 from a receptor of a fly. (A) The sensations perceived in the brain evidently result from a complex coding of the electrical impulses transmitted by the receptor cells. (B) A single taste receptor cell may alter its output of electrical impulses to any three or four of these so-called modalities (C) The tympanic membrane of the inner ear is mysteriously related to our perception of taste. (D) Often, smell plays an important role in the perception of many sensations considered to be tastes. (E) Because of the accessibility of taste receptors in some insects, much of the fundamental research on taste mechanisms has been conducted on these animals.

6 甲欲殺乙,計畫以裝有炸彈的包裹寄給乙,一旦乙打開包裹即會引爆炸彈,但在甲將包裹付郵後,隨 即反悔而透過通訊軟體傳訊息給乙,告知乙收到包裹時切勿開啟包裹以免引爆,但乙卻未讀取訊息,甲也不以為意,數日後,不知上情之乙於收到包裹時仍予打開,所幸炸彈因當初甲安裝失當而未引爆。關於甲之行為,下列敘述何者正確?(A)成立殺人罪之普通未遂 (B)成立殺人罪之中止未遂(C)成立殺人罪之不能未遂 (D)僅成立預備殺人罪

7 甲犯數罪併罰的 A、B 二罪,法院均認定有罪,並定應執行刑。下列所定應執行刑,何者違反刑法之 規定?(A) A 罪宣告拘役 30 日,B 罪宣告拘役 40 日。法院判決執行拘役 100 日(B) A 罪宣告有期徒刑 3 年,B 罪宣告有期徒刑 3 年。法院判決執行有期徒刑 3 年(C) A 罪宣告有期徒刑 5 年,B 罪宣告有期徒刑 4 年。法院判決執行有期徒刑 9 年(D) A 罪宣告罰金 10 萬元,B 罪宣告罰金 5 萬元。法院判決執行罰金 15 萬元

8 關於緩刑與假釋之規定,下列敘述何者正確? (A)經宣告緩刑者,暫緩沒收之執行(B)緩刑期內故意犯他罪而受逾 1 年有期徒刑之宣告確定者,得撤銷緩刑(C)假釋期間經撤銷假釋而再犯者,不論以累犯(D)假釋出獄者,在假釋期間得交付保護管束