兩岸洗錢防制法規之比較研究

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题名:	兩岸洗錢防制法規之比較研究 The Comparative Study in Money Laundering Regulations between Taiwan and China
作者:	古麒聖
贡献者:	法律學系
关键词:	洗錢防制反洗錢國際組織國際條約共犯沒收故意 money laundering prevention anti-money laundering international organizations international treaties legal interests intentional accomplice confiscation
日期:	2022
上传时间:	2023-03-01 10:30:39 (UTC+8)
摘要:	「洗錢」一詞,向來為國內民眾所陌生,即使我國洗錢防制法自民國 85 年立法公布,但也不曾被國內學者所重視。一直到兆豐銀行紐約分行因為違反美國洗錢防制法之相關規定,遭美國紐約州金融服務署(NYDFS)罰款新臺幣五十七億元後,引起國內輿論嘩然後,再加上亞太洗錢防制組織之相互評鑑即將開始,一時之間上從政府機關、下至金融相關產業,連路邊的銀樓業者,也捲入這波反洗錢的旋風中。我國洗錢防制法,為確實落實 1988 年聯合國禁止非法販運麻醉藥品和精神藥物公約、FATF 之 40+9 項建議等國際條約,於民國 105年澈底翻修,修正重點包括:放寬前置犯罪門檻、擴張洗錢行為定義、前置犯罪不以有罪為必要、增訂特殊洗錢罪與擴大沒收規定、建立透明化金流、強化洗錢防制內稽內控制度與教育訓練等。但是,在我們還沒有冷靜思考洗錢防制之定性、保護法益之內含,即囫圇吞棗之結果,即與我國法制產生嚴重衝擊。本文尤其無法理解,部分學者高舉著「不允許行為人保留不法利得」大旗,竟要求法治國原則步步退讓。因此,雖然洗錢防制相關議題,仍在國際間不斷衝突發展,但本文試圖梳理其中脈絡,並提出目前與我國法制扞格之處。 "Money laundering" has always been unfamiliar to our citizens. Even though the legislations of our money laundering prevention and control laws were enacted in 1985, it has never been taken seriously by local scholars. Not until Mega International Commercial Bank New York Branch was fined NT$5.7 billion by the New York State Department of Financial Services (NYDFS) for violating the relevant provisions of the U.S. Money Laundering Prevention Act, did it attract the public attention. In addition, the mutual evaluations of the Asia/Pacific Group on Money Laundering and other institutions were about to kick off. At that time, almost all kinds of authorities, businesses, financial-related industries and even jewelry businesses are involved in this wave of anti-money laundering whirlwinds. Money Laundering Prevention Law was thoroughly revised in 2016 in order to implement the 1988 United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances, FATF's 40 +9 Recommendations and other international treaties. The focus of the amendments including: loosening the thresholds of the definition in money laundering and then widening the definitions of money laundering behaviors and offenses, decriminalized the so-called pre-criminal crimes , adding related provisions to deal with the special forms of the money laundering and expanding the range of confiscations, establishing transparent cash flows mechanism, strengthening money laundering prevention strategies, internal audit, control systems, and education and training. However, before we have calmly thought about the nature of money laundering preventions and the content of protecting legal interests, we took it all without thoroughly considering the possible serious impact may have to our legal systems. Based on the concerns mentioned above, I have deeply doubted the justifications that some scholars determined to wave the banners of "not allowing money laundering perpetrators to retain unlawful gains" and demanded that the principle of the rule of law be compromised step by step. Therefore, the issues of money laundering prevention in the thesis are still under debate among the international conflicts. This thesis attempts to sort out the possible and predictable mismatches between the contexts and proposes of the current conflicts in money laundering regulations and our money laundering laws and legal systems as well.
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