論洗錢防制法交付帳戶罪的「正當理由」要素

The Element of“Legitimate Reasons”in the Offense of Delivering Financial Account of Money Laundering Control Act

洗錢防制法在2023年新增獨立的刑罰規定，開始對無正當理由收集或交付帳戶之行為加以處罰。這2個行為的可罰性，取決於各該收集或交付帳戶行為是否屬於無正當理由的情形。然而，立法理由並未具體詮釋正當理由的內涵。基於此一動機，本文嘗試針對此一正當理由要素深入探討，找尋其體系定位與具體解釋的方向。為達成此一目的，本文首先確認洗錢防制法交付帳戶罪的犯罪性質屬於風險犯，而正當理由要素的任務，正是為了限定此一風險犯的適用範圍，使其不至於過度處罰。其次，本文層層耙梳了正當理由要素的體系定位與規範性質，將其歸類為一種規範性構成要件要素，並具有評價整體交付帳戶行為不法的關鍵作用。只是正當理由要素的內涵仍極為不明，本文因而借用社會相當性的概念，分別從職業相當性、親屬間的合規財產秩序貫徹與容許風險等角度，將在此的正當理由要素予以具體解釋。至於主觀故意部分，本文則要求行為人不只應認識到其交付帳戶行為欠缺正當理由的相關事實，更應認識到可能遭不特定人濫用的非典型風險，並且對此也具有意欲。最後本文也期望，上述解釋能有效限縮此一規定的適用範圍，並呼籲立法者未來避免使用風險犯建構新入罪化的構成要件。

In 2023, the Money Laundering Control Act introduced separate penal provisions, beginning to penalize the act of collecting or delivering accounts without a legitimate reason. The penalization of these two actions depends on whether each act of collecting or delivering financial account falls within the category of lacking legitimate reasons. Unfortunately, the legislative rationale did not provide specific interpretations of the concept of legitimate reasons. With this motivation, this paper attempts to delve into the element of legitimate reasons, seeking to explore its systemic positioning and potential interpretations. To achieve this research goal, this paper first confirms that the criminal nature of delivering accounts of the Money Laundering Control Act belongs to risk crimes, and the task of the legitimate reasons element is precisely to delimit the scope of application of such risk crimes to avoid excessive punishment. Secondly, this paper meticulously examines the systemic positioning and normative nature of the legitimate reasons element, categorizing it as a normative constituent element and playing a crucial role in evaluating the illegality of the overall act of delivering financial account. Thus, drawing on the concept of social proportionality, this paper provides concrete explanations of legitimate reasons from perspectives such as occupational equivalence, compliance with familial financial order, and risk tolerance. As for the subjective intent aspect of this offense, this article requires that the actor not only recognizes the relevant facts that their delivery of an account lacks legitimate reasons but also acknowledges the atypical risks of potential abuse by unspecified individuals after the delivery of the account, and possesses intent in this regard. Finally, this article also hopes that the above explanation can effectively narrow the scope of application of this provision, allowing it to be reasonably applied, and urges legislators to refrain from using risk crimes as a basis for constructing new elements of criminalization in the future, to prevent the excessive expansion of punitive powers and the abuse of criminal law.