虛擬貨幣相關網路犯罪及其訴追與預防──以德國法為例

Cybercrime with Virtual Currencies, Their Tracking and Prevention

虛擬加密貨幣（例如比特幣）之重要性於刑事犯罪活動中不斷增加。作為一種犯罪手段：加密貨幣，例如比特幣係一項現代性，且具有法律性質之概念，同時在許多傳統犯罪類型中被作為犯罪工具。更進一步而言，於此同時，它們也提出了許多法律問題，特別是在刑事沒收上。我國實務上關於加密貨幣作為犯罪手段累積之案例尚不多，而我國刑法素來受德國法深遠影響，因此本文以德國刑法為例，針對於學術討論及司法具體實踐中相關之議題加以介紹、說明。

The importance of virtual crypto currencies, such as bitcoins, in the commission of criminal offenses is steadily increasing. Bitcoin as a means of action: Virtual currencies like Bitcoin area modern and legal concept, but also offer as a tool for classic crimes Further they raise numerous legal questions, particularly under criminal law enforcement aspects. In practice, there are not many cases about the accumulation of cryptocurrency as a means of crime in Taiwan, and the criminal law of R.O.C. has been profoundly influenced by German law since its enactment. Therefore, this article uses German criminal law as an example and would like give an Introduce and discuss related issues in academic discussion and specific judicial practice.