111年犯罪狀況及其分析──人頭帳戶提供者之特性與防制

2022 Crime Situations and Analyses−Types and Prevention of Dummy Accounts’Providers

人頭帳戶犯罪於近20年，呈現著以法律解釋、立法技術來強化對提供帳戶者刑事制裁的演進過程，然而在111年及近10年犯罪數據分析中發現，提供人頭帳戶的犯罪手法，仍為多犯罪處理階段中詐欺、洗錢的主流趨勢，觀此現象，本文認為更根本的問題解決方向應是，如何從刑事政策的觀點檢視提供人頭帳戶者的犯罪成因，以及，如何有效防止集團犯罪者利用人頭帳戶移轉不法所得。因此，本文結合文獻及「中華民國一一一年犯罪狀況及其分析」專書研究與實務工作者座談結果，疏理出具體的問題解決策略，包括：人頭帳戶問題應從詐欺、洗錢等集團犯罪防制的角度，藉由以科技技術強化金融、檢警間聯防平臺，來落實警示帳戶、不法所得凍結的範圍與即時性，並且制度化被警示者的救濟機制；另外，也應考量提供帳戶自然人無論是否成立犯罪，皆有多元脆弱處境之特性，從而在強化刑事制裁的同時，兼顧運用洗錢防制法第15條之2社會資源聯繫規範，以期實質減少人頭帳戶犯罪、再犯可能性。

The criminal sanctions of dummy accounts crime in Taiwan have evolved over the past 20 years via strengthening the legal interpretations and legislative techniques. However, according to Taiwanese crime statistics from 2013 to 2022, this paper found that crimes of fraud and money laundering have become the main trend; therefore, comparing to those evolvements before, this paper argues that more fundamental approaches to addressing the issues under the view of criminal policy should involve examining the root causes of those who provide dummy accounts and effectively preventing organized criminals from using dummy accounts to transfer illegal proceeds. This paper combines literature and the results of discussions with practitioners from the book“2022 Crime Situations and Analyses–Crime Trend Reports”to outline specific problem-solving strategies. These strategies include addressing the issue of dummy accounts from the perspective of preventing organized crimes such as fraud and money laundering via using technology to strengthen cooperation between the financial sector and law enforcement through joint defense platforms to fulfill ranges and immediacy of setting watch-listed accounts and freezing illegal deposits. Meanwhile, the government should also strengthen relief for owners of watch-listed accounts. Furthermore, it is crucial to consider that individuals who provide dummy accounts, whether or not they have committed a crime, may find themselves in various vulnerable situations. Therefore, while enhancing criminal sanctions, it is essential to balance the use of social resource connections under Article 15-2 of Money Laundering Control Act to reduce the likelihood of dummy account-related crimes and recidivism substantially.