| 篇名 |
德國重大過失洗錢罪裁判分析（上）──兼評新訂洗錢防制法第15條之2與最高法院108年度台上大字第3101號裁定 |
| 並列篇名 |
The Analysis of the German Gross Negligence Money Laundering Adjudication─With the Comment on the Revised Article 15-2 of the Money Laundering Control Act and Grand Panel for Criminal Matters of Supreme Court Judgment No. 3101 of the Year 2019 |
| 作者 |
惲純良 |
| 中文摘要 |
在詐欺與洗錢的防制方面，人頭帳戶一直是一個困擾我國實務許久的問題。最高法院為此做出了108年度台上大字第3101號裁定。裁定一出，造成各地檢署幾乎被幫助詐欺與幫助洗錢的案件淹沒的結果。為了抒解訟源，立法者又在日前通過了洗錢防制法第15條之1、第15條之2等的相關規定。面對洗錢防制法未來發展的不確定性，本文藉助著我國文獻上對於「重大過失」概念既有的初步研究成果，透過分析德國聯邦最高法院有關德國刑法重大過失洗錢罪的判決，期待對於人頭帳戶的問題，能夠提供一個不同於新法的視角，替我國在未來防制洗錢的道路上，指出其他可能的解決方案。 |
| 英文摘要 |
In the aspect of fraud and money laundering prevention, dummy accounts have long been a challenging issue in Taiwan’s judicial practice. The Judgment No. 3101 of the Year 2019 was made by the Grand Panel for criminal matters of Supreme Court based on this matter. With the issuance of the judgment, each district prosecutor’s office was almost inundated with cases of aiding fraud and money laundering. In order to alleviate the origin of the litigation, legislators recently passed relevant provisions such as Article 15-1 and Article 15-2 of the Money Laundering Control Act. In the face of the uncertainty about the future development of Money Laundering Control Act, this article relies on the existing research results in literature regarding the concept of “gross negligence”. By analyzing the judgement of the Germany Federal Supreme Court about money laundering through gross negligence under German criminal law, it is expected to provide a different perspective on the issue of dummy accounts and alternative solutions to our country for combating money laundering. |
| 起訖頁 |
79-95 |
| 關鍵詞 |
洗錢、輕率、重大過失、截堵構成要件、詐欺、Money Laundering、Recklessness、Gross Negligence、Catch-all Provision、Fraud |
| 刊名 |
月旦法學雜誌 |
| 出版單位 |
元照出版公司
|
| 期數 |
202308 (339期) |
| DOI |
10.53106/1025593133905 複製DOI DOI申請 |
| QRCode |
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