| 摘要: | 無紙化支付已襲捲吾人今日社會生活，比特幣以及區塊鍊技術之出現已改變、改善了人們商業活動之模式，但是比特幣的加密性、半匿名性、去中心化等特性也造成各國政府國內及跨國界執法上之困難，尤其涉及比特幣之資金流向之監管與查緝，除了晚近討論熱烈的洗錢防制之外，比特幣於民事強制執行之問題亦應值得注意。既然比特幣之執法問題會發生在洗錢防制，理論上也無法排除民事債務人憑藉比特幣之特性來逃避強制執行之可能。故本文自臺灣強制執行法架構中，分別探究比特幣於強制執行程序之定性、比特幣持有與交易流向之財產狀況調查、比特幣之查封以及比特幣之保管與換價等程序上等法律問題。基本上，現行強制執行法僅能勉強應付涉及比特幣在內民事強制執行的部分問題，執法上仍存許多猶待解決之處。隨著加密虛擬貨幣在臺商業活動中使用比率之提升，我國民事執行之既有法律制度以及政府執法如何跟上無紙化支付潮流，值得持續觀察。
The wave of non-paper payments have lunged at people's social life. People's business models have been altered and enhanced due to the appearance of Bitcoin and Blockchain technologies. The Bitcoin Blockchain system is encrypted, pseudonymous, and decentralized. However, these characters have lead to difficulties over the enforcement of laws, both nationally and transnationally. From my point of view, if uses of cryptocurrencies, such as the bitcoin, will cause relentless and intricate challenges to the AML (anti-money laundering) legal enforcement, then there is no doubt that the same predicament will be found when it comes to the handling of civil compulsory enforcement cases. Under the context of Compulsory Enforcement Act, Taiwan (CEA), I will examine the following related issues: the classification of Bitcoin, the tracking and investigation of debtors' Bitcoin involved transactions, the seizure of Bitcoin assets, and the keeping and auction of Bitcoin assets. Basically, according to my research, our current CEA law and its practices could not entirely handle the enforcement cases which involved with Bitcoin, there are many existed ＂unresolved issues＂ that will require further attention. |
