一、何謂MOU? 在商業交易中常會需要簽訂所謂備忘錄(Memorandum of Understanding, 下稱MOU)或意向書(Letter of Intent, 下稱LOI),但又常聽到一些似是而非之言論像是「簽訂MOU並無法律效力」、「MOU無法拘束雙方當事人」等語。若MOU真的沒有法律效力,那麼雙方當事人為何要簽訂這樣的文件呢?在交易習慣上,為何MOU又這麼普遍被使用呢?
二、美國法下MOU之意義 英美法中不承認預約(Agreement to agree),蓋其認為契約之內容必須確定(certain to definite),契約始能成立[2]。依美國契約法律整編第二版(Restatement (Second) of Contracts)第103條規定備忘錄之一般要件(General Requisites of a Memorandum):「除法律另有規定者外,由本人或其代理人所簽訂的書面契約若符合下列要件,依防止詐欺條例之規定,具有執行力:一、契約的標可合理被特定;二、該契約充分顯示由雙方當事人互為對待給付;三、就未履行的重要條款可合理、充分確定。」[3]備忘錄之簽訂如不符合上開情形,即屬不能強制履行之契約,(unenforceable contract)[4],由於此種備忘錄在締結過程中欠缺法律所規定之要件,無法向法院請求他方強制履行契約上之義務,又稱之為無訴訟權之契約(no actionable contract),但此種備忘錄仍屬有效,若訂約雙方已全部履行約定之內容,任何一方即不得以無執行力為由,提起回復原狀之訴。[5]故商業上之意向書或備忘錄多有載明僅為「君子協定」(Gentlemen’s Agreement)或「不得作為日後請求訂立契約之依據」,即與我國法上之預約有別[6]。
[3] §131.General Requisites of a Memorandum:「Unless additional requirements are prescribed by the particular statute, a contract within the Statute of Frauds is enforceable if it is evidenced by any writing, signed by or on behalf of the party to be charged, which (a) reasonably identifies the subject matter of the contract, (b) is sufficient to indicate that a contract with respect thereto has been made between the parties or offered by the signer to the other party, and (c) states with reasonable certainty the essential terms of the unperformed promises in the contract.」