論虛擬通貨金融犯罪之刑事責任—以洗錢犯罪之防制為研究核心;The Criminal Liability of Virtual Currency’s Financial Crimes： Prevention of Money Laundering Crime as the Core of the Study

NCUIR > School of Management at National Central University > Graduate Institute of Industrial Economics > Electronic Thesis & Dissertation > Item 987654321/89605

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/89605

Title:	論虛擬通貨金融犯罪之刑事責任—以洗錢犯罪之防制為研究核心;The Criminal Liability of Virtual Currency’s Financial Crimes： Prevention of Money Laundering Crime as the Core of the Study
Authors:	黃品瑄;Huang, Pin-Hsuan
Contributors:	產業經濟研究所
Keywords:	虛擬通貨;虛擬通貨服務提供商;金融犯罪;洗錢防制;FATF;法遵科技;virtual currency;virtual asset service providers;financial crime;anti-money laundering;FATF;RegTech
Date:	2022-08-29
Issue Date:	2022-10-04 11:48:02 (UTC+8)
Publisher:	國立中央大學
Abstract:	虛擬通貨因去中心化、匿名性、無地域性的特質，而被犯罪者用以做為金融犯罪最好的掩飾或隱匿工具，其中又以洗錢行為佔一大比例。隨著虛擬通貨的市場不斷擴大，虛擬通貨的洗錢犯罪行為也越發猖獗，因此各國開始重視虛擬通貨洗錢防制的監管措施。惟各國對於虛擬通貨的定位尚未達成共識，造成在虛擬通貨的監管政策上也有所不同。本文將先就我國學說和實務上的虛擬通貨定性做探討，之後介紹近年來虛擬通貨在國際上常見的金融犯罪類型與我國實務上的發生案例，並著重在洗錢行為的態樣上來做延伸討論。隨著虛擬通貨洗錢行為的數量增多，防制洗錢金融工作組織（FATF）從2014年開始陸續發佈，並更新虛擬通貨洗錢防制的相關指引，雖然沒有強制力，但卻是各國建立虛擬通貨洗錢防制措施的指標。我國在近期的洗錢防制法修正時，亦參酌FATF的相關建議規定，但在針對虛擬通貨的犯罪行為的監管上，似乎尚未達到國際間的標準。因此本文以美國、日本、新加坡和中國為比較法分析的研究對象，借鏡主要國家對於虛擬通貨洗錢防制上的具體政策，作為我國虛擬通貨反洗錢上的參考方向。由於目前大部分的虛擬通貨交易仍須經由虛擬通貨交易平台來做為中介，因此我國於2021年發佈「虛擬通貨平台及交易業務事業防制洗錢及打擊資恐辦法」，以虛擬通貨服務提供商作為行為主體，要求虛擬通貨服務提供商須落實反洗錢措施的相關事項。惟在立法上仍有些許缺失，故本文除了就虛擬通貨的洗錢行為在刑法和洗錢防制法上做適用分析外，將更進一步探討該辦法對於虛擬通貨的洗錢防制有何不足之處，並對於未來虛擬通貨洗錢行為的監管方向提出建議，期望能夠建立一個完善的虛擬通貨洗錢防制架構。 ;Under the trend of virtual currency, its decentralized, anonymous and non-geographical nature is used by criminals as the best disguise or concealment tool for financial crimes, among which money laundering accounts for a large proportion. As the market for virtual currency continues to expand, the crime of virtual currency laundering is becoming more and more prevalent, so countries are beginning to focus on regulatory measures to prevent virtual currency laundering. The Financial Task Force（FATF）has been issuing and updating virtual currency laundering prevention guidelines since 2014, which are not obligatory, but serve as indicators for countries to establish virtual currency laundering prevention measures. In the recent amendments to“the Money Laundering Control Act”in Taiwan, we have also taken into consideration the relevant recommendations of the FATF, but it seems that the object of virtual currency laundering of this act has not yet reached the international standard. Therefore, this paper will consider the regulatory policies of the U.S., Singapore, Japan and China on virtual currency laundering as a reference for our country. In 2021, Taiwan issued the“Anti-Money Laundering and Countering the Financing of terrorism regulations for virtual currency Platform and Trading Businesses”, which requires virtual asset service providers to implement anti-money laundering measures. However, there are still some shortcomings in the legislation. Therefore, in addition to analyzing the application of the“Criminal Act”and“the Money Laundering Control Act”to virtual currency laundering, this paper will further explore the insufficiency of the“Anti-Money Laundering and Anti-Financing Measures for virtual currency Platforms and Trading Businesses”in relation to the prevention of money laundering in virtual currency and make suggestions on the future direction of the regulation of virtual currency laundering in the hope of establishing a perfect framework to prevent virtual currency laundering.
Appears in Collections:	[Graduate Institute of Industrial Economics] Electronic Thesis & Dissertation

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