第三方支付涉及洗錢犯罪之研究

A S tudy of Crime i n Money Laundering on Th ird -Party P aymen t P la tforms

洗錢犯罪作為全球迫切的跨國犯罪，不只危害國際秩序、更不利於國家安全與金融發展，因此各國於防制洗錢工作上逐步建立本土化的措施。支付是完成商品交易的必要環節，支付體系的完善與經濟發展息息相關，亦是維護金融穩定的重要保障，各種支付方式隨著電子商務的蓬勃而誕生，其中第三方支付作為新興支付方式，類似架橋於買受人與出賣人間的公平第三者地位，其維護交易信任之餘，成為不法之徒得以藉由第三方支付來發展洗錢犯罪的契機，為我國防制洗錢工作帶來新挑戰。
2015年以降，我國以電子支付機構管理條例作為第三方支付的專法，第三方支付作為經濟部監管下的非金融機構，其發展彈性高於電子支付，致我國於第三方支付的法律規範產生不足之處。當第三方支付被利用於洗錢犯罪流程的一環時，增加司法機關調查證據的複雜性，並影響大眾對交易安全的信任。
本論文以第三方支付涉及洗錢為討論核心，運用文獻分析法、歷史分析法與比較分析法等研究方法，探討第三方支付發生洗錢行為時的危害性，並借鑒美國、歐盟與中國大陸地區關於利用第三方支付進行洗錢時所建立的法律規範，進而於我國建構第三方支付洗錢的法律體系上提供建議。近年來，利用第三方支付進行洗錢犯罪的案件逐步增多，搭配人頭帳戶等犯罪手法時，容易致大眾捲入刑法或洗錢等犯罪的風暴中，最終增加司法機關調查犯罪之困境。因此，希冀藉由本文的研究過程，為我國的防制洗錢工作提供借鏡，有助於防範利用第三方支付進行洗錢犯罪的風險，以達維護我國金融秩序的健全發展。

Money laundering, a pressing crime throughout the world, not only threatens the international order but is also detrimental to national security and economic development. Therefore, various countries have progressively established localized measures to prevent money laundering. The improvement of payment systems, which are necessary to complete commodity transactions, is closely related to economic development and is also an important guarantee for maintaining financial stability. Various payment methods have emerged with the boom of e-commerce, including thirdparty payment systems. Because of the equal third-party status between the buyer and seller, transactions can be considered trustworthy; however, third-party payments provide money-laundering opportunities for criminals, which brings new challenges to Taiwan ’s money-laundering defense work.
Since 2015, Taiwan has adopted regulations on the management of electronic payment institutions, particularly a special law for third-party payments. For nonfinancial institutions under the supervision of the Ministry of Economic Affairs, thirdparty payments provide more flexibility than electronic payments. However, when third-party payments are used to launder money, the complexity of judicial authorities’investigation of evidence is increased, and the public’s trust in transaction security is also affected.
This thesis focuses on money laundering through third-party payments and uses literature analysis, historical analysis, and comparative analysis to discuss the damage caused by third-party payment systems when money laundering occurs. It details the legal norms regarding using third-party payments for money laundering and then provides suggestions on how to improve the legal system to combat money laundering via third-party payments in Taiwan. In recent years, the number of cases of money laundering using third-party payments in Taiwan has gradually increased. When thirdparty payment for money laundering crimes is combined with criminal methods such as provider of dummy account, it is easy to cause the public to be involved in the storm of criminal law or money laundering crimes. Ultimately, it will increase the plight of the judiciary in investigating crimes. Therefore, this thesis can serve as a guide for Taiwan’s money-laundering prevention efforts aimed at stopping money laundering crimes via third-party payments and maintaining Taiwan’s financial stability.