德國刑法第261條洗錢罪之解釋適用——兼論我國洗錢罪之修法建議

Interpretation and Applicability of Article 261 of the German Criminal Code on the Crime of Money Laundering–Also on Law Amendment Suggestions for Taiwan

我國洗錢防制法第14條所規定一般洗錢罪之罪質，乃類似贓物罪之後行為犯（Anschlußdelikt），其成立須以證明有前置（特定）犯罪存在為前提，故該罪之認定實質上並非容易。亞太防制洗錢組織於2018年11月（現地評量）及2019年3月（面詢）至我國進行第三輪相互評鑑，評鑑報告將我國「洗錢犯罪之制裁不具有效性及勸阻性」列為缺失項目之一，本文認為最主要的原因在於：我國洗錢罪於2016年12月全文修正公布（2017年6月實施）之相關條文，仍有若干窒礙難行之處，而非法定刑度不足，解決之道有賴於修法，為取法乎上，爰借鑑德國刑法第261條洗錢罪規定之立法模式，並以該規定之解釋論為基礎，提供我國洗錢罪再修法之建議。

The nature of the general crime of money laundering set out in Article 14 of the Money Laundering Control Act of Taiwan is similar to a behavioral offence that occurs after the offense of receiving stolen property (Anschlußdelikt). The establishment of the general crime of money laundering requires proof of the existence of the predicate offence or predicate act. Therefore, it is essentially difficult to determine this crime. The Asia/Pacific Group on Money Laundering conducted the third round of mutual evaluation in Taiwan in November 2018 (on-site evaluation) and March 2019 (in-person inquiry). The evaluation report stated that“Sanction against the crime of money laundering is invalid and non-dissuasive”, and listed it as one of the defects. The most critical reason thereto that this paper argues is as follows: The penalty for the crime of money laundering in Taiwan is still unimplementable due to the associated provisions in the amended Money Laundering Control Act released in December 2016 and implemented in June 2017, not due to the reason of insufficient statutory penalties. The solution thereto relies on further amendments to the provisions. In view of the above, this paper hereby proposed suggestions for re-amendments to the provisions on the crime of money laundering in Taiwan by referring to the legislative mode of the crime of money laundering set out in Article 261 of the German Criminal Law, and based on the interpretation thereunder.