以比較法研究虛擬通貨平台及交易業務事業之洗錢防制監管

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Title:	以比較法研究虛擬通貨平台及交易業務事業之洗錢防制監管
Authors:	韓筠萱;Han, Yun-Shiuan
Contributors:	產業經濟研究所
Keywords:	虛擬通貨;虛擬通貨平台及交易業務事業;洗錢;洗錢防制監管;比較法;FATF 40項建議;FATF虛擬資產指引;銀行保密法;支付服務法;虛擬通貨平台及交易業務事業防制洗錢及打擊資恐辦法;管理虛擬資產平台及交易業務事業（VASP）指導原則;註冊許可制;轉帳規則
Date:	2024-07-16
Issue Date:	2024-10-09 16:34:32 (UTC+8)
Publisher:	國立中央大學
Abstract:	2008年，區塊鏈技術橫空出世，隨之而來者係虛擬通貨，時至今日，虛擬通貨已發展許多年，其不論係作為支付或投資用途，皆對於原本之社會及法律體制造成極大之影響，是以，各國無不開始關注此新興產物，並試圖對其開展監管。其中，虛擬通貨具有去中心化，以及匿名與跨境交易之特性，導致其難以追查，而容易被濫用於洗錢活動，故須對其加強洗錢防制規管之力道。而目前大部分之虛擬通貨交易或活動皆係透過虛擬通貨事業為之，且對於中心化之虛擬通貨事業進行規管較為容易，是以，不論係我國或其他國家，大多皆係針對虛擬通貨事業進行洗錢防制監管。其次，在對虛擬通貨事業進行洗錢防制規管前，應先了解洗錢之基本概念，而觀察我國洗錢防制之相關發展，可發現我國已大致遵循FATF 40項建議，並在APG第三輪相互評鑑取得佳績，亦多次就洗錢防制法進行修正，顯見我國洗錢防制制度已漸趨成熟。又，就虛擬通貨交易平台業者之洗錢防制監管，我國已於2018年將虛擬通貨交易平台業者納入洗錢防制法之範圍，並於2021年6月公布虛擬通貨平台及交易業務事業防制洗錢及打擊資恐辦法，使虛擬通貨交易平台業者須負有一定之洗錢防制義務，隨後又制定管理虛擬資產平台及交易業務事業（VASP）指導原則，可見我國在監管虛擬通貨交易平台業者方面不遺餘力。然而，在與國外對於虛擬通貨交易平台業者之洗錢防制監管進行比較後，可發現我國仍存在許多不足之處，尤其是註冊許可制及轉帳規則之實施。因此，本文將探討我國在監管虛擬通貨交易平台業者洗錢防制事項方面所面臨之難題，並深入剖析FATF虛擬資產指引及其他國家對於虛擬通貨交易平台業者之洗錢防制監管，以提出值得我國借鑑之處及相關建議，從而使我國虛擬通貨交易平台業者之洗錢防制規範趨於完善，並培養出健康之虛擬通貨產業生態。;In 2008, blockchain technology emerged, followed by virtual currencies. Today, virtual currencies have been developing for many years, whether for payment or investment purposes, greatly impacting the original social and legal systems. Consequently, countries worldwide have begun to pay attention to this emerging asset and attempt to regulate it. Virtual currencies, characterized by anonymous, decentralization, and cross-border transactions, are difficult to trace and prone to misuse in money laundering activities, necessitating stronger regulation in anti-money laundering efforts. Currently, most virtual currency transactions or activities are conducted through VASPs, and regulating centralized VASPs is relatively easier. Therefore, whether in our country or others, most efforts are directed towards regulating VASPs for anti-money laundering. Before regulating VASPs for AML, it′s essential to understand the basic concept of money laundering. Observing the relevant developments in our country′s anti-money laundering efforts, it can be seen that we have largely followed the FATF 40 Recommendations and achieved good results in the APG third round mutual evaluation. Our country has also made several amendments to Money Laundering Control Act, indicating that our AML system is gradually maturing. Moreover, regarding the regulation of VASPs for anti-money laundering, our country included VASPs in the scope of the Money Laundering Control Act in 2018. In June 2021, “Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Enterprises Handling Virtual Currency Platform and Transaction” were issued, imposing certain anti-money laundering obligations on VASPs. Subsequently, “Guiding Directions for the Administration of Enterprises Handling Virtual Asset Platform and Transaction (VASPs)” were formulated. It can be seen that our country is sparing no effort in regulating VASPs. However, after comparing with international standards for regulating anti-money laundering efforts of VASPs, it is evident that our country still has many shortcomings, especially in the implementation of registration and “travel rule”. Therefore, this paper will explore the challenges faced by our country in regulating anti-money laundering efforts of VASPs and conduct an in-depth analysis of FATF Updated Guidance for a Risk-Based Approach to VAs and VASPs. This aims to propose areas for our country to learn from and provide relevant suggestions, thereby improving the anti-money laundering regulations for VASPs and fostering a healthy virtual asset industry ecosystem.
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