The Foundations and Principles of the Legal Person's Criminal Liability in Iranian Last Islamic Penal Code

If criminal liability is based on conditions that are considered for penalties against human sentent, certainly the relatively new category of criminal liability of legal persons will be faced with challenges because the legal persons have not a soul to be devil and not a body to be prisoner. In this situation, this new category needs to be justified. Over the years that the concept entered into the realm of iranian criminal law, despite the efforts being made to meet these challenges, existence of conflicting views in this area shows that the challenges are not resolved correctly. In these circumstances, the Iranian legislature, regardless of the challenges, has clearly defended the criminal liability of legal persons and has made some provisions in this area. So, the question is exactly that why, despite the challenges, Iranian legislator has accepted the criminal liability of legal persons? He certainly has embraced this strategy under the influence of various foundations. Whatever, theses foundations are so important that the legislator is convinced concerning the issue of criminal liability of legal persons. Of course, no doubt that this issue can not be predicted without taking into account certain essential principles and rules of this field. Hence, in this article, while discussing the foundations of the Iranian legislator, we have tried to study also the strategic principles governing the criminal liability of legal persons. Our methodology in this research is based on analysis of legal provisions within the framework of legal principles.