本文所稱之卡其領犯罪（Khaki-Collar Crime），謂軍人犯罪的代名詞。藉由質性之半結構式 深度訪談6 位資深軍法官驗證卡其領犯罪之核心特徵。研究結果發現，尊敬、職務、權勢及信任 4 項集群白領特徵突顯對卡其領犯罪之影響，且對於貪污犯罪具有顯著之關連性，並歸納出最後 卡其領犯罪之核心特徵為－「職務」，其可謂卡其領白領特徵之代表，為卡其領犯罪之核心特徵， 另同時「職務」變項也是為一般白領犯罪特徵所無者。最後，本文藉由另特別著重於專業型貪污 防處，以砥礪法治品德情操、輔導正確理財觀念、嚴格內部考核管理、持續貫徹及落實法治教育， 並結合軍眷協處預防，積極塑造出一個符合軍事社會需要且保障人權之溫暖環境。

Khaki collar crime herein is synonymous with the military crime. In order to verify central feature of khaki collar crime, we interviewed six senior judge advocates via a qualitative semi-structured in depth. The study found that four white collar crime features of respect, position, power and trust highlight the impact of khaki crime, and have phenomenal correlation to corruption crimes. In addition, the study found "duty" is the central feature of khaki collar crime. Positions can also be said to be a representative of the characteristics of khaki collar. In addition, the "position" variables are the features the white-collar crime lacks. Finally, with particular emphasis on the professional anti-corruption at the crime, including the cultivation of moral, proper financial management concepts and strict internal assessment, implementation of the rule of law education, and combined military dependents coprocessor prevention, this paper aims to actively shape a society in line with military and security in need of warm environment of human rights.