打擊資助武器擴散之國際規範與我國資恐防制法之調和

Reconciliation between International Standards on Countering Proliferation of Financing and Counter-Terrorism Financing (Taiwan) Act

我國雖然於2016年已有立法通過資恐防制法，但宣導重點長期都是聚焦於洗錢防制法令，直到2018年間因我國人非法於海上協助北韓取得原油事件曝光，引發國際高度關注，法務部遂依資恐防制法規定首次召開資恐防制審議委員會並決議指定相關制裁人士及實體，期透過對制裁對象實行目標性金融制裁可遏止後續事件發生，不料同年3月即有國人另因與北韓交易事件遭聯合國指定制裁，應而促使相關單位開始正視打擊資武擴議題。
然而打擊資武擴議題相較於防制洗錢而言，仍為國人現階段較不熟悉之範疇，且因國內文獻資料有限，因此本文透過文獻分析回顧國內外對於此議題之闡釋，另摘錄防制洗錢金融行動工作組織就其會員國之相互評鑑報告於第七項建議獲評等較佳國家之立法架構及機制運作，再透過蒐集國內資武擴案件及訪談相關公私部門，希望藉由發現問題之所在並提供相關建議，供未來公私部門在此議題研究上有所助益。

Although the Taiwan government had promulgated the Counter-Terrorism Financing (Taiwan) Act 2018 (CTFA) in 2016, the outreach program focused more on the Money Laundering Control (Taiwan) Act 2018 (MLCA). Until 2018, the incident had been disclosed that one Taiwanese suspected involved in the proliferation financing (PF) of North Korea and hit the headlines while arousing concern worldwide. Soon after, the Ministry of Justice, firstly convened the Terrorist of Financing Review Committee to discuss and finally reach a designated sanction decision on the individual and relevant entities expecting to deter the case happened continually. With no expectation that the second case was also related to the Taiwanese, who had been designated by the UNSC in March 2018. Thus, the abovementioned Targeted Financial Sanctions cases urged the relevant agencies to reconsider the Countering PF framework.
Comparing the issue of CPF and Anti-Money Laundering (AML), Taiwanese citizens are not familiar with CPF issues. Besides, there is rare Chinese academic research related to the illicit trade with North Korea. To elaborate more on this gap in this research, the research seeks to adopt a literature review of the domestic and international reports. Next, compile some jurisdictions’best practices on CPF legal framework and mechanism by selecting those countries that got a great rating on Recommendation 7 from the FATF mutual evaluation reports. Furthermore, by analysing the domestic PF case studies and interviews with the relevant public and private sectors to include the frontline personnel comments on CPF. The implications of this research are hoping to find the current implementation challenge of CPF and attempt to provide some suggestions and ideas for those relevant stakeholders who can benefit from this research in the future.