| 摘要: | 國際間對防制洗錢及打擊資恐議題日益重視，臺灣自從2016年8月間兆豐銀行紐約分行因防制洗錢作業有重大缺失遭美國鉅額裁罰，經新聞媒體大幅報導成為社會大眾矚目事件後，立法院及主管機關已加速各項法制增修訂進度，金管會亦加強對銀行業監理強度及頻率，強力要求各銀行應訂定相關內控作業規定及落實相關管控措施。另臺灣於2018年11月間接受APG第三輪現地相互評鑑作業，APG已於2019年6月28日公布正式評鑑結果為「一般追蹤名單」，比以往評鑑屬於「加強追蹤等級(enhanced follow-up)」，更加進步。本次評鑑報告尚待2019年8月間在澳洲坎培拉舉辦之APG年會審定確認。而FATF已於2019年2月發布第四輪相互評鑑程序(Procedures for the FATF Fourth Round of AML/CFT Mutual Evaluations)，臺灣通過第三輪評鑑後，將為繼續接受第四輪評鑑作業而努力。爰此，在國際組織評鑑壓力下，防制洗錢及打擊資恐無論在法制面、實務運作面及政府課責面，勢必要益臻健全有效能，始能確實防杜洗錢及資恐犯罪，並通過層層檢驗。
本文擬剖析洗錢行為與資恐行為，彙整簡介防制洗錢及打擊資恐相關重要國際規章、公約，並蒐集美國、日本、中國大陸等外國立法例，另就臺灣現行法制及實踐FATF《四十項建議》情形進行梳理，佐以近年來金管會對銀行行政課責及司法機關刑事制裁洗錢資恐犯罪資料，進而提出建議意見，期能提供有關機關及銀行參考，俾提升防制效能。
The issue of anti-money laundering and counter-terrorist financing has become increasingly concerned in the world. In August 2016, the New York branch of Mega Bank was fined considerable amount of money by the United States for the gross negligence in the prevention of money laundering operations. It attracted public attention after being heavily reported by the news media. Since then, the Legislative Yuan and the competent authorities in Taiwan have accelerated the progress in legal system revision. The Financial Supervisory Commission (FSC) also strengthened the intensity and frequency of supervision in the banking industry. It strongly urged banks to set relevant internal control regulations and implement the management measures. In addition, Taiwan underwent APG's third round of mutual evaluation in November 2018. APG announced the results of the official evaluation as “regular follow-up list” on June 28, 2019,progressive than the previous one which is “enhanced follow-up”. The evaluation report will be confirmed at the APG annual meeting held in Canberra, Australia in August 2019.FATF has already released the procedures for the FATF fourth round of AML/CFT mutual evaluations in February 2019. After the third round of evaluation, Taiwan will continue to endeavour in order to pass the fourth round of evaluation. Hence, under the pressure of international organization evaluation, the anti-money laundering and the fight against terrorist financing, in terms of legal system, practical operation and government accountability, must be more sound and effective to surely prevent money laundering and terrorist financing, and pass the thorough inspection.
This paper intends to analyze the behaviors of money laundering and terrorist financing acts, summarize the important international regulations and conventions about anti-money laundering and counter-terrorist financing, and collect foreign legislations in the United States, Japan, and Mainland China, as well as sort out the current legal system in Taiwan and practice of FATF forty recommendations, along with the material from FSC in recent years regarding administrative accountability in banking and criminal sanctions in the judicial organs, and then further make suggestion to provide these to relevant agencies and banks for reference so as to improve the effectiveness of prevention. |
