刑法觀點下的新修正洗錢防制法－與國際規範接軌為研究

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題名:	刑法觀點下的新修正洗錢防制法－與國際規範接軌為研究 The Modifications of Money Laundering Control Act under the View of Criminal Law - A study on Achieving the International Standards
作者:	王正興 (WANG, CHENG-HSIN)
貢獻者:	法律學系碩士在職專班
關鍵詞:	洗錢洗錢防制法沒收犯罪所得第三人不法利得沒收防制洗錢金融行動工作小組 Money Laundering Money Laundering Control Act Confiscation Criminal Benefits Confiscation of Third-Party Financial Action Task Force on Money Laundering
日期:	2018
上傳時間:	2019-05-17 13:58:12 (UTC+8)
摘要:	洗錢行為的管制與犯罪化，始於1970年美國頒布之「銀行保密法」，授權財政部以規章形式規定美國各銀行或其他金融機構需保存某些記錄並提交報告書。該法旨在規定銀行或其他金融機構保存記錄，並提交某些在刑事、稅務或行政管理事務調查或程序中頻繁使用的報告，尚無洗錢罪的規定，但其中有部份涉及洗錢防制概念，故該法被認為是美國歷史上建立洗錢防制法律的發端。隨後受到聯合國國際公約與「防制洗錢金融行動工作小組」等國際組織影響，全世界各國紛紛制定對抗洗錢行為的法律。國際間打擊洗錢行為之防制措施，從一開始為了反毒、對抗組織犯罪或反恐怖份子或反貪腐所為阻止犯罪所得透洗錢管道而為洗錢防制之立法，但因洗錢犯罪樣態多元化，修法趨勢則是不斷地擴大洗錢罪的處罰範圍，與加重洗錢的刑罰及課予義務。我國參考「防制洗錢金融行動工作小組」的「40項建議」及「關於恐怖主義之9項特別建議」所建立的一般性的準則與標準，在105年12月大幅翻修洗錢防制法。然而在此次洗錢防制法修正的廣度與深度是否真的能夠與國際標準接軌？規範強化的強度如何？甚至擴及非金融事業或人員為洗錢防制義務的主體等重大修正。本文從洗錢罪之國際反洗錢組織發展，聯合國國際公約以及洗錢罪保護法益變遷、構成要件、對第三人沒收不法所得範圍等是否妥當性進行研析，並提出修正芻議。 The regulation and criminalization of money laundering began with the “Bank Secrecy Act（BSA）” promulgated by the United States in 1970, authorizing the Ministry of Finance to require certain banks or other financial institutions in the United States to keep certain records and submit reports. The Act aims to require banks or other financial institutions to keep records and submit reports that are frequently used in criminal, tax or administrative investigations or procedures. There are no provisions for money laundering, but some of them involve the concept of money laundering. Therefore, the law is considered to be the beginning of the establishment of money laundering laws in American history. Subsequently, influenced by the international organizations of the UN International Convention and the Financial Action Task Force on Money Laundering（FATF）, many countries around the world have enacted laws against money laundering. International anti-money laundering measures, from the outset for anti-drug, anti-terrorist or anti-corruption legislation to prevent money-laundering from the money-laundering, but because of money-laundering crimes The trend of reforming the law is to continuously expand the scope of punishment for money laundering crimes, and to increase the penalties and duties of money laundering. With reference to the "40 recommendations" of the FATF and the general guidelines and standards established by the "9 Special Recommendations on Terrorism", Taiwan has substantially revised the Money Laundering Prevention Act in December of 2016. However, is the breadth and depth of the amendments to the money laundering prevention law really in line with international standards? What is the strength of the specification reinforcement? It even extends major amendments to non-financial undertakings or personnel as subjects of money laundering and prevention obligations. This paper analyzes the development of the international anti-money laundering organization of money laundering crimes, the international conventions of the United Nations and the protection of legal rights of money laundering crimes, the constitutional elements, the appropriateness of the scope of confiscation of illegal gains by third parties, and proposes amendments.
顯示於類別:	[法律學系暨法律學研究所] 博碩士論文

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