金融帳戶內毒品犯罪所得之沒收或追徵──以我國及日本案例分析為主

Confiscation or Forced Collection on the Drug Crime Proceeds Deposited in Financial Accounts -- Focused on Taiwanese and Japanese Case Analyses

由於毒品交易多會涉及製造、運輸、販售毒品的共犯行為及各自的利益動機，故如何有效剝奪其之犯罪所得，應是防制毒品犯罪之刑事政策成敗的主要關鍵。因此，本文擬以案例分析比較法，探討我國新制沒收實施近3年後，得否有效剝奪金融帳戶內販賣毒品交易所得之現況。其次、剖析日本相關法制及其如何成功剝奪金融帳戶內毒品犯罪所得之案例，檢視是否有足供我國參酌之處。再者，剖析我國剝奪金融帳戶內毒品犯罪所得之缺失及改善作為。最後，則就上述檢討、比較及分析的結果，提出相關建議，俾能拋磚引玉，增益我國提升剝奪金融帳戶內毒品犯罪所得之成效。 In view of the fact that drug trafficking involves mostly not only accomplice in making, transportation, and selling of drugs, but also motivation dealt with individual benefits, and that as to how to effectively deprive the proceeds of crimes would be the essential factor for the success of criminal policy in the prevention of drug crimes, this paper therefore attempts to discuss, with case analytic method, the confiscation system put into force within recent two years to have a glimpse of the current situation whether or not the drug crime proceeds deposited in financial accounts can be deprived effectively. Secondly, analyses will be given to relevant Japanese legal systems and to those cases as to how the drug crime proceeds deposited in financial accounts can be deprived successfully; such that whether Taiwan can learn therefrom. Thirdly, a discussion will be made about the deficiencies and improvements made thereon for Taiwan in depriving the drug crime proceeds deposited in financial accounts. And finally, suggestions will be proposed, based on the results obtained from the above comparisons and analyses, in the hope that more valued opinions can be followed through these humble remarks, so as to promote for Taiwan the effect in depriving the drug crime proceeds deposited in financial accounts.