行政罰 行政罰法 大法官解釋 法律保留原則 比例原則 一行為不二罰原則 行政罰之主觀要件 憲法第二十三條 Administrative penalty Administrative penalty act Interpretation by the Grand Justices Principle of legal reservation Principle of proportionality Principle of prohibition by double punishment for single act Subjective conditions of the administrative penalty Article 23 of the Constitution