論洗錢犯罪

On the Money Laundering Offense

我國於1996年10月制定亞洲第一部「洗錢防制法」，惟因於2016年以前之歷來修正，主要皆以後階段之刑事追訴為重點，忽略前階段之洗錢防制規範，導致我國洗錢防制法之規範內容，與「防制洗錢金融行動工作組織」（FATF）於2012年間修正發布「防制洗錢及打擊資助恐怖主義與武器擴散國際標準」四十項建議未盡相符，並與國際間防制洗錢規範嚴重脫軌。然而，現行洗錢防制法中有關洗錢罪之規範，亦即該法第2條、第3條、第14條與第15條等規定，是否符合前述FATF之建議與相關國際規範，並非無疑。本文特就現行洗錢防制法制予以分析檢討，並提出現行洗錢犯罪規範之缺漏。

ROC passed the Money Laundering Control Act in 1996, it was the first Anti-Money Laundering Act in Asia. Since reforms of the Money Laundering Control Act focused on the prosecutorial phase of the offense before 2016, regulations of preventing money laundering had long been ignored by the legislators which resulted in the contents of the Money Laundering Control Act in conflict with the 2012 FATF 40 Recommendations and the global standards of Anti- Money Laundering. However, whether the 2016-passed articles of Nos. 2, 3, 14 and 15 comply with the aforementioned global standards as well as the 2012 FATF 40 Recommendations is questionable. This study proposes the pitfalls of those articles after reviewing their current version of legislation.