提供帳戶行為之罪孽印記──評析幫助洗錢罪認定與正犯化趨勢

Is the Behavior of Providing Accounts Identified as a Sin? Analyzing the Consideration of Accessory of Money Laundering and the Trend of Becoming a Principal Offender

對於提供帳戶行為，國家公權力持續著強化以正犯處罰取代幫助犯認定的過程，而其正當化基礎，源自「一般人通常會自行申請帳戶、提供帳戶易被用於犯罪」之帳戶犯罪意象。但倘若透過刑事法的容許風險、中性行為概念，會發現提供帳戶行為通常未規避洗錢防制規範，本質是日常社會生活的自由財產處分。據此，就法律釋義，幫助洗錢罪與受關注的提供帳戶犯罪，皆應加強論證中性行為原則上未製造法不容許風險，並實質判斷行為人本於智識、情境，是否認識其提供帳戶將被用於洗錢犯罪，以脫離對「帳戶犯罪意象」基準之依賴；就犯罪預防，得側重提供帳戶者可能見聞其他犯罪者的證人特性，將其等資料建置於供各地檢察機關偵辦案情的平臺，同時得藉由證人義務宣導，促使民眾審慎評估提供帳戶風險。

State power has been trying to change the consideration of accounts providers from accessory offenders to principal offenders. The basic of the changing review is common sense that a reasonable person applies accounts instead of asking for one from the other and that a person can use a provided account for crime easily. However, the behavior of providing accounts usually doesn't evade rules of preventing money laundering and can be identified as social disposal of property under standards of allowed risk and neutral action. Therefore, to avoid relying on 'common sense,' it should consider that a person knows that the account is provided for crime via his knowledge and the situation by enhancing description that neutral action usually becomes allowed risk when judging accessory of money laundering and principal offender under the legislation. It can also record account providers' information into a platform for prosecutors' investigations from all districts since account providers can witness other offenders' behaviors. Moreover, people can consider the risks of providing accounts carefully if government disseminates witness obligation.