地下匯兌之沒收與刑事制裁——從三則德國聯邦最高法院近期裁判的比較分析談起

The Confiscation and Criminal Sanction of Illegal Remittance: Focus on Comparative Analysis of Three Judgments by the German Federal Court of Justice

臺灣在制裁地下匯兌時，主要是根據銀行法第29條與第125條的規定處理。但是在銀行法中，對於匯兌業務並沒有法律定義，以致於我國實務上產生「代理收付」與「匯兌」如何區別的爭議。在地下匯兌沒收範圍的問題上，也有不同的見解。有鑑於德國是我國刑法的主要被繼受國，對我國或可生若干的借鑑之效，本文選錄了德國聯邦最高法院自2021年起，三則與制裁地下匯兌有關的裁判。地下匯兌在德國涉及的爭議，主要包括非法提供支付服務、組織犯罪以及沒收範圍三個部分。德國實務上則是認為地下匯兌網路可以構成組織犯罪。在沒收的問題上，也是循著上述兩罪不同的特性，除了犯罪所得的沒收之外，還同時並用了其他種類的沒收類型處理。德國法處理地下匯兌的方式，或可供我國實務未來處理類似問題時，發揮一定程度的參考效果。

Sanctioning illegal remittance activities has become a global consensus. In Taiwan, sanctions on illegal remittances are primarily based on Articles 29 and 125 of the Banking Act. However, the Banking Act does not provide a legal definition of remittance services, leading to practical disputes in distinguishing between“collection and payment on behalf of another party”and“remittance”in legal practice. There are also differing opinions regarding the scope of confiscation in cases involving underground remittances. As Germany is the primary source of reference for Taiwan’s criminal law, its legal framework may offer valuable insights. This article selects three judgments, issued since 2021, from the Federal Supreme Court of Germany, related to the sanctioning of illegal remittances.
The controversies surrounding illegal remittances in Germany primarily concern three areas: the unlawful provision of payment services, organized crime, and the scope of confiscation. German legislators have narrowed the scope of punishment for remittance acts by legislating definitions for payment services (fund transfer business) and specifying exceptions. In practice, German courts consider underground remittance networks to constitute organized crime.
Regarding confiscation, German courts apply measures that reflect the distinct characteristics of the two aforementioned offenses. In addition to confiscating criminal proceeds, courts also impose other types of confiscatory measures. The German approach to handling illegal remittances may provide valuable guidance for Taiwan in addressing similar issues.