論新興洗錢犯罪手段之實證研究－以比特幣之虛擬貨幣為研究中心

Abstract

本研究領域著重在金融科技創新之下區塊鏈的應用之一－Bitcoin（下稱「比特幣」），用於洗錢等犯罪趨勢之實證研究。由於比特幣在臺灣並不被視為法定貨幣，且具有高度匿名、全球流通、手續費低廉等特性，往往易被拿來用作新興金融犯罪或重大刑事犯罪等工具。而比特幣作為新興加密型虛擬貨幣所帶來潛藏之洗錢及資恐高風險，早已逐漸引起各國政府及司法單位注意。而我國洗錢防制法作為重大經濟犯罪打擊專法之一，在該法第5條並無納入比特幣交易平台或業者為指定金融機構之情況下，致使具有犯罪預警效果之第7條「申報大額通貨交易」及第8條「申報疑似洗錢交易報告」似無用武之地，往往面對已爆發之詐欺、吸金及洗錢等案件，再繩以刑法電腦犯罪罪章或銀行法等皆為時已晚，更遑論追查不法所得以填補被害人損失。面對比特幣發展，臺灣雖不乏探討，卻缺乏系統性分析，更缺少執法部門從洗錢防制及金融情報中心盱衡之觀點。本研究嘗試從該角度切入，輔以自身投入實際操作以比特幣進行交易之粗淺經驗，持「實證化、國際化、整合化」之原則研提因應建議，期望透過系統性的分析，作為我國政府因應虛擬貨幣發展相關施政及執法機關洗錢犯罪防制或相關法案修改之參考，此即為本研究之貢獻。

This study focuses on the empirical research of the trends concerning money laundering which is caused by “Bitcoin”that has been one of the innovative implements of Blockchain under the Fintech（Financial Technology）nowadays.Due to the reason that Bitcoin is not the fiat money in Taiwan, it has become one of the popular tools utilized for emerging financial or severe criminal crimes along with its characteristic features of anonymity, global-circulation, and low-processing fee.Bitcoin, as a crypto-currency with high potential risk of money landering and terrorism financing, has already brought critical attention from governments and law enforments internationally. Money Laundering Control Act, conducting one of the specific laws countering significant economic crimes in Taiwan, lacks to include Bitcoin exchange platforms or companies into the designated “financial institutions” in its Artcle 5 which directly leads to the invalidation of Article 7 called “Currency Transaction Report” and Article 8 called “Suspicious Transaction Report”that both work as gatekeepers to sniff impending economic crimes.Therefore, it is usually too late for law enforcement to bring the criminals involving fraud, Ponzi schem and money laundering,and etc,to justice with the regulations such as offenses against the computer security of Criminal Code or The Banking Act, not to mention to trace the illegal proceeds and to return them to the victims. Facing the development of Bitcoin, we are never short of studies but systematic analysis in Taiwan, even the perspective of money laundering and Financial Intelligence Unit from the law enforcement which exactly this study endeavors to cut in. With the rough experience of manipulating Bitcoin commercially and personally, this study expects to make some suggestions through the systematic analysis in a way of empirical, international and integrate.The contribution of the study lies in, however, with the mentioned above, triggering our government to develop relative strategy or the law enforcement to perfect either the weapon against money laundering or the amending the criminal law dealing with virtual currency.