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1(C).

24 下列有關我國現行地價稅稅制之敘述,何者錯誤?
(A)地價稅是針對持有已規定地價且未做農業使用之土地所課徵
(B)稅基為申報地價,申報地價不得超過公告地價上下 20%
(C)公告地價由各地方政府不動產評價委員會每 2 年評定一次
(D)一般土地採累進稅率結構


2(C).
X


21 下列何種情況,訴願機關應以決定駁回?
(A)原處分機關事實認定有誤
(B)訴願書不合法定程式
(C)行政處分已不存在
(D)對非行政處分提起訴願


3(C).

48 姊弟甲、乙二人共同繼承其父丙的遺產後,至今尚未分割遺產,亦無任何 相關約定。下列敘述何者正確?
(A)甲對遺產全部有二分之一的應有部分
(B)乙對於丙之債務,以因繼承所得遺產為限,依應繼分負清償責任
(C)丙的債權人得向甲要求,以因繼承所得遺產為限,清償其全部債務
(D)甲、乙相互間對於被繼承人之債務,僅得依其應繼分比例負擔之


4( ).
X


請依下文回答第 6 題至第 10 題
        A big hole in the car park at SpaceX’s headquarters in Los Angeles is the first visible evidence of another of Elon Musk’s ventures. Mr. Musk who, besides leading SpaceX, a rocket company, also __6__     Tesla, a maker of electric cars, is going into the tunneling business. The goal of the Boring Company, as he dubs his new enterprise, is to __7__ into tunnels faster and more cheaply than is possible at the moment.  __8__ the pit in the car park, Mr. Musk says he has also begun a series of test tunnels for a project that will, if it comes to __9__ , carry cars under Los Angeles on high-speed sledges. In this way, people can __10__ the dreadful traffic jams above. More ambitiously, he claims to have official support for a 320 km (200-mile) tunnel that would, in half an hour, whisk peopole between New York and Washington, DC, in magnetically propelled capsules, using a technology he has dubbed the hyperloop.

【題組】8
(A) Apart from
(B) According to
(C) In view of
(D) In spite of


5(C).
X


請依下文回答第 11 題至第 15 題
        The clever fool syndrome would explain why one controversial study of Harvard Business School students found that, after a flying start, the alumni (presumably among the ablest young men of their day)gradually slipped back to the general level inside their chosen management __11__ . A Harvard graduate has no reason at all to suppose that he will manage more effectively than a less instructed contemporary. The Harvard man can only claim that he is more highly educated; and high education and high achievement in practical affairs don’t necessarily go together. John F Kennedy found that assembling America’s brightest brains in Washington neither got bills __12__ Congress nor avoided the Bay of Pigs; and many companies have discovered that business school diplomas are a thin __13__ against incompetence.
        An overwhelmingly large proportion of the highest and best American executives did study business. All this proves that an overwhelmingly large proportion of business-minded undergraduates got the real message,which is that a diploma will be good for their careers, starting with starting salaries. It does not follow that the education was of any other direct benefit either to the executive or his firm. __14__ , of course, that the schooling was wasted. As a general rule, the wise man recruits the finest intelligence he can find; and good minds are far better for good training. The question is only whether academic training in subjects that seem to have some connection with management  __15__  the best education for managing, and that is something that nobody can prove either way.

【題組】14
(A) It is not followed
(B) Nor does it follow
(C) One follows
(D) What follows


6(C).
X


請依下文回答第 16 題至第 20 題
        Issues concerning women’s bodily integrity and autonomy, such as abortion, rape, and sterilization, are subject to strong opinions that give rise to equally charged political policies. As with other issues pertaining to women’s bodies, prostitution discourse is largely concerned with determining whether this social practice is exploitative, empowering, or a consequence of immorality.
         Prostitution is here defined as a social practice by which men gain sexual access to the bodies of predominantly women, children, and sometimes other men, through the exchange of money, goods, or housing.Prostitution, as a social construct, arises from “men’s dominance and women’s subordination.”
         Most people take one of three salient positions on prostitution. The first position argues that prostitution is a consequence of deficient moral character. This position draws heavily from patriarchal and religious traditions that equate female sexuality with temptation and male sexuality with dominance and sanctioned insatiability. The second position, the “sex work” position, asserts that prostitution is a valid form of labor and argues that prostitution is not inherently harmful to women. This position further contends that women have aright to decide what they will do with their bodies and that sex work, though oppressive for some, is potentially both lucrative and empowering for other women. The third position asserts that prostitution is a consequence of social, political, and economic inequality and argues that women are predominantly conscripted into prostitution because of their social vulnerability. Political regulation of prostitution activity varies according to each nation’s underlying economic and social justice commitments.

【題組】19 According to the passage, what is the major reason prostitution is immoral?
(A) Religious condemnation.
(B) Political commitment.
(C) Economic activity.
(D) Racial discrimination.


7(C).

20 關於訴願期間之敘述,下列何者正確?
(A)訴願之提起,應自行政處分達到之日起算三十日內為之
(B)利害關係人提起訴願者,自行政處分公告期滿後,已逾一年者,不得提起
(C)訴願之提起,以受理訴願機關收受訴願書之日期為準
(D)誤向原行政處分機關以外之機關提起訴願者,以該機關知悉之日,視為提起訴願之日


8(C).

23 依司法院釋字第 469 號解釋之意旨,公務員怠於執行職務而成立之國家賠償責任,不包括下列那一個要 件?
(A)法律之目的係為保護人民生命、身體及財產等法益
(B)公務員之違法行為與人民之損害間,有相當因果關係
(C)須法律明文賦予人民有特定職務行為之公法上請求權
(D)公務員對於特定人有作為義務,並無不作為之空間


9(C).
X


23 甲生產製造之電動機車有重大瑕疵,委由乙經銷,丙購買後使用電動機車時,果因該重大瑕疵而發生車禍 受傷,且搭載之孩子丁亦受傷。依消費者保護法之規定,下列敘述何者錯誤?
(A)甲對丙之受傷,應負無過失責任
(B)乙對丙之受傷,應負無過失責任
(C)若丙之損害,係因甲之重大過失所致之損害,丙依消費者保護法所提之訴訟得請求三倍以下之懲罰性賠 償金
(D)甲對丁之受傷,應負無過失責任


10(C).

25 下列家庭暴力防治法所定民事保護令聲請相關規定之敘述,何者錯誤?
(A)家庭暴力被害人若為未成年人、身心障礙者或因故難以委任代理人者,其法定代理人、三親等以內之血 親或姻親,得為其向法院聲請民事保護令
(B)檢察官、警察機關或直轄市、縣(市)主管機關得向法院聲請民事保護令
(C)民事保護令之聲請,原則上應以書面為之,但被害人有受家庭暴力之急迫危險者,其法定代理人或三親 等以內之血親或姻親,得以言詞、電信傳真或其他科技設備傳送之方式,為其聲請緊急保護令
(D)民事保護令之聲請,由被害人之住居所地、相對人之住居所地或家庭暴力發生地之地方法院管轄


11(C).

請依下文回答第 41 題至第 45 題
      In business or in daily life, when dealing with the things we know, we can plan accordingly and expect them to go as planned. However good business or personal plans may be, they can sometimes __41__       because of unexpected events or circumstances, which are often called contingencies. Success sometimes reflects the number of calculated risks we are willing to take, both personally and professionally. That is why contingency planning is so important for it allows active risk management and __42__ preparation rather than reactive decisions when faced with an emergency, which can result in failure.
       In business a contingency, either externally or internally, is generally negative, and it may influence the financial health, professional image, or market share of a company. __43__ , such unexpected development can likewise be a surprising windfall, for example, a giant order. Anything __44__          that upsets a company’s normal operation can hurt the company regardless of the possibility that the interruption is a direct result of a windfall. It should, therefore, be a normal part of the business planning process to __45__ potential threats and opportunities. Seeing to this can ensure that specific contingency plans and resources are well-prepared to deal with them.

【題組】44
(A) across the board
(B) in due course
(C) out of the blue
(D) up in the air


12(C).
X


42 As the global economy will experience big and small changes in the coming decades, some economists believe a _______ minimal income is a way to start. But some fear to see a lot of idle hands who have no intention of working.
(A)dependant
(B)loose
(C)preserved
(D)guaranteed


13(C).
X


8 我國憲法第 9 條所稱軍事審判程序,是由軍事審判官職司審判。依司法院釋字第 704 號解釋之見解,下列 敘述何者錯誤?
(A)軍事審判官不受終身職保障,並不違反憲法要求
(B)軍事審判官應隸屬於司法院,現行隸屬於國防部之制度有違憲疑慮
(C)軍事審判官雖為軍職人員,但其身分之保障亦應有別於一般軍官
(D)為求能獨立行使審判職權,軍事審判官非依法律不得停職、轉任或減俸


14(C).
X


43 稱無償行為者,謂當事人之給付義務並無對價關係。下列何者並非無償行為?
(A)合夥
(B)保證
(C)贈與
(D)使用借貸


15(C).
X


1 Mourning for a deceased family member is totally understandable, but if you find yourself on_______ the past too long and too much, you had better seek professional help.
(A) daunting
(B) dwelling
(C) drafting
(D) diving


16(C).
X


45 關於行政裁量,下列敘述何者錯誤?
(A)行政機關在擬定各種計畫時,具有判斷及評價之自由,性質上雖同樣涉及行政之決定自由,但非行 政裁量
(B)如無法律之授權規定,而於構成要件實現時,僅賦予單一之法律效果,即無裁量可言
(C)行政機關自行決定是否採取措施,是為決定裁量,在多數為法律所許可之措施中,決定採取何一措 施,是為選擇裁量
(D)無論決定裁量或選擇裁量,均屬就法律規定之法律效果部分為之者,皆為行為裁量


17(C).
X


29 若私人儲蓄報酬免稅;企業投資報酬之稅率為 50%。今若私人儲蓄之報酬率為 9%;在政府計畫會取代企業投資的情形下,下列何者最適合作為政府計畫之成本效益分析所使用之貼現率?
(A) 1%
(B) 3%
(C) 9%
(D) 18%


18(C).
X


27類推適用是一種法律漏洞的填補方法,其適用過程,最重視下列何項法律原則?
(A)不溯及既往
(B)平等原則
(C)明確性原則
(D)誠信原則


19(C).
X


13 Most migrants were not treated fairly in the American society in the 19th century when the _____ of Asians was widespread throughout the Western society.
(A) oppression
(B) elevation
(C) inclination
(D) assumption


20(C).
X


11關於對公務員懲戒權之行使期間,下列敘述何者正確?
(A)逾10年者,不得予以撤職之懲戒
(B)逾10年者,不得予以免除職務之懲戒
(C)逾5年者,不得予以休職之懲戒
(D)逾5年者,不得予以降級之懲戒


21(E).

16 關於租稅,下列何者因違反比例原則,而被司法院大法官宣告違憲?
(A)稅捐稽徵法第 20 條及遺產稅及贈與稅法第 51 條第 1 項規定,逾期繳納稅捐應加徵滯納金
(B)非都市土地經編定為交通用地,且依法核定為公共設施用地者,不予免徵土地增值稅之規定
(C)使用牌照稅法第 7 條第 1 項第 9 款關於交通工具免徵使用牌照稅之規定「每一團體和機構以 3 輛為限」
(D)薪資所得之計算,不許薪資所得者於該年度之必要費用超過法定扣除額時,以列舉或其他方式減除必要費用
(E)一律給分


22(C).

50 關於損失補償之法理敘述,下列何者錯誤?
(A)廢止授益行政處分之損失補償範圍,限於損失係因信賴該處分之存在而發生者
(B)廢止授益行政處分之損失補償額度,不得超過受益人因該處分存續可得之利益
(C)行政機關為引導人民配合拆遷所發之自動拆遷獎勵金,其性質為損失補償
(D)請求損失補償不限於財產權受有損失


23(C).
X


50 下列何者非屬國家賠償法上所定之「公共設施」?
(A)臺北市凱達格蘭大道
(B)出租給私人企業經營之公有設施
(C)私人所有之既成道路
(D)公立學校之校舍


24(C).
X


34 The meeting finally came to an end when the committee members reached a ______ on adding an additional prize winner.
(A) consultant
(B) consensus
(C) collision
(D) competition


25(C).
X


請依下文回答第 46 至第 50 題:
        Soon after ChatGPT debuted in 2022, researchers tested what the artificial intelligence (AI) chatbot would write afterit was asked questions peppered with conspiracy theories and false narratives. The results — in writings formatted asnews articles, essays and television scripts — were so troubling that the researchers minced no words in their criticismof the new technology. Researchers predict that generative technology like ChatGPT could make disinformation cheaperand easier to produce for an even larger number of conspiracy theorists and spreaders of disinformation. Personalized,real-time chatbots could share conspiracy theories in increasingly credible and persuasive ways, researchers say,smoothing out human errors like poor syntax and mistranslations and advancing beyond easily discoverable copy-pastejobs. And they say that no available mitigation tactics can effectively combat it.
        Predecessors to ChatGPT, which was created by the company OpenAI, have been used for years to pepper onlineforums and social media platforms with comments and spam. Microsoft had to halt activity from its Tay chatbot within 24 hours of introducing it on Twitter in 2016 after trolls taught it to spew racist and xenophobic language. ChatGPT isfar more powerful and sophisticated. Supplied with questions loaded with disinformation, it can produce convincing,clean variations on the content within seconds, without disclosing its sources. Recently, Microsoft and OpenAI introduceda new Bing search engine and web browser that can use chatbot technology to plan vacations, translate texts or conductresearch.
        OpenAI researchers have long been nervous about chatbots falling into villainous hands. In a 2019 paper, they voicedtheir concern about their chatbot’s capabilities to lower costs of disinformation campaigns and aid in the malicious pursuitof monetary gains, particular political agendas, and/or desires to create chaos or confusion. OpenAI uses machines andhumans to monitor content that is fed into and produced by ChatGPT. The company relies on both its human AI trainersand feedback from users to identify and filter out toxic training data while teaching ChatGPT to produce better-informedresponses. OpenAI’s policies prohibit use of its technology to promote dishonesty, deceive or manipulate users or attemptto influence politics; the company offers a free moderation tool to handle content that promotes hate, self-harm, violenceor sex.

【題組】46 What is the main idea of this passage?
(A) ChatGPT should not be used by conspiracy theorists and fake news spreaders.
(B) ChatGPT developers believe their chatbot can help users discern misinformation.
(C) Newly developed chatbots like ChatGPT can produce well-formatted news articles.
(D) Misinformation is a serious problem with ChatGPT, which is hard to solve.


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