一、引言从民事判决书的内容结构来看,法院对案件的“裁判”主要是由判决理由和判决主文构成。判决理由是法官从案件的诉讼资料到得出判决结论之判断过程的展示;而判决主文则主要是法官针对原告之请求而作出的“是否给予救济”或“在多大程度上给予救济”的命令。例如,A起诉B,要求其为一起事故中因为B之过失而给A所造成的损害承担赔偿责任。而B则以A自身亦存在过失作为抗辩,法院认定A和B在该起事故中基于双方各自的过失,应承担的责任比例为4比6,并判决B赔偿A所受之损失额的60%。在这个例子中,法院关于当事人双方各自对该起事故的过失程度以及责任比例的认定即属判决理由中的判断,而法院最后关于具体赔偿金额的确定即属判决主文的内容。建立在此种区分的基础上,本文的研究对象是,假如在前述判决生效之后,B针对A提起一个新的诉讼,要求A为基于同一事故可归结为A的过失而给B造成的损害承担赔偿责任,那么,前诉法院在判决理由中关于A与B之间就该起事故之责任比例的认定在后诉中能产生何种法律约束力?按照大陆法系传统判决效制度理论对判决主文及判决理由所作之区分,法院生效判决于划定诉讼标的范围之判决主文部分有既判力(所谓既判力,表现为 I. Introduction From the perspective of the content and structure of the civil judgments, the court’s “referee” on the case mainly consists of the reasons for the judgment and the main text of the judgment. The reason for the judgment is the judge’s presentation of the judging process from the litigation data of the case to the conclusion of the judgment; the main text of the judgment is mainly the judgment given by the judge in response to the plaintiff’s request of “whether to give relief” or “to what extent ”The command. For example, A sued B for compensation in the event of an accident that caused damage to A because of B’s ​​fault. While B, on the other hand, defended itself from the fault of A, and found that A and B, on the basis of their respective negligence in the accident, had a duty ratio of 4 to 6 and decided that B should compensate A for 60 %. In this case, the court’s judgment on the degree of negligence and the proportion of responsibility of each of the parties involved in the accident is the judgment of the reasons for the verdict. The final determination of the amount of the specific compensation by the court is the content of the main verdict. On the basis of this distinction, the object of this paper is that if, after the aforesaid decision came into effect, B filed a new lawsuit against A requesting A to be a damage to B based on the same incident as a fault attributable to A Liability, then the Court of Appeal in the grounds of the decision on the responsibility for the accident between A and B in the proportion of the responsibility to determine what kind of legal binding in the late prosecution? In accordance with the traditional legal system of civil law judgment effect of the ruling The main text and the reasons for the judgment made by the court, the court entered into the judgment of the main content of the subject matter of the subject of the judgment has the res judicata (the so-called res judicata, the performance of