Research on Anti-Money Laundering in Taiwan : Some Cases of Investigation Bureau

[[abstract]]人類社會發展，隨著時代腳步更迭，犯罪行為的態樣不斷翻新、演進，「洗錢」（Money Laundering）行為的態樣即應運而生，並迅速發展。最早之「洗錢」行為源自毒品犯罪而來，隨後衍生為組織犯罪、經濟詐欺、貪污、國際恐怖活動等。調查局近年來偵辦之廣三集團曾正仁案、拉法葉艦採購弊案、國安局劉冠軍上校挪用公款、理律事務所劉偉杰盜賣業務上保管的股票、博達葉素菲、太電胡洪九掏空公司資產案、國民黨投管會主任委員劉泰英新瑞都案及王又曾掏空力霸集團後潛逃海外等重大犯罪案件，涉案人皆透過洗錢手法，將不法所得漂白，震動社會大眾，造成百姓對司法信心的喪失。我國政府因深刻體認到洗錢犯罪對國家社會的危害及國際間共同防制洗錢之共識，而於民國86年4月23日正式實施亞洲第一部洗錢防制法，目的在於打擊不法，維護社會正義，並讓我國洗錢防制工作能與時俱進，與國際防制洗錢及打擊資助恐怖活動接軌。台灣洗錢犯罪之手法、態樣為何？未來洗錢之演進、發展如何？調查局及相關之司法單位執行洗錢防制之案例？係本文研究之動機，並蒐集外國立法措施、國際條約等文獻，以及國內、外有關洗錢犯罪行為之研究論文及書籍等資料外，並彙整調查局及相關之執法機關針對洗錢犯罪的案例，進行研究分析。 本論文共分為二大部分：第一部分為台灣洗錢防制之研究；第二部分為調查局偵辦之洗錢案例之研究。其中第一部分第一章說明本研究之機動、目的、範圍及方法；第二章介紹洗錢的定義、特性、步驟、法律構成要件、行政管制措施，以及未來發展趨勢；第三章簡介國際洗錢防制對策，以及先進國家、歐盟、美國、日本等之洗錢防制措施；第四章進入台灣防制洗錢之探討，介紹台灣洗錢防制法立法沿革，以及台灣洗錢防制法釋義。第二部分針對調查局偵辦之洗錢案例，分別就經濟犯罪、貪瀆犯罪、毒品犯罪、一般刑案及人頭帳戶洗錢案例等方面進行分析研究，發掘我國洗錢犯罪之手法、態樣、可疑表徵為何，以備汲取經驗作為未來洗錢防制實務面的參考。[[abstract]]As human society has developed and crimes have evolved,”money laundering” emerged and has renovated rapidly. The first "money laundering" was from drug-related crime, and then it diversified to organized crime, economic fraud, corruption, international terrorist activities, etc. Some significant cases Bureau of Investigation has been cracking on in the past decades, such as the purchase of Lafayette naval vessel, the Chief Cashier of NSB Lui Kuan Chuan's embezzlement of public fund, Lui Wei-Jay of Lee and Li, Sophie Yeh of ProComm Informatics LTD and etc., in which all suspects successfully obtained their illegal interests through money laundering, shock Taiwan society and ruin people's credit in judicature. Aware of the damage money laundering can cause to the society and the necessity of international cooperation in anti-money laundering, Taiwan government practiced Anti-Money Laundering Regulation on April 23rd, 1997, which is the first anti-money laundering regulation in Asia. The motive of this research is to discuss the tricks of money laundering in Taiwan nowadays and their evolution in the future, and to analyze money laundering cases Investigation Bureau and other related judicial units have enforced. This paper also contains a collection of related legislation in other countries, related international treaties, as well as domestic and foreign researches in criminal behavior of money laundering. In this paper, the motives of the Department and seek legislative measures, international treaties, such as literature, as well as domestic and foreign conduct was related to the crime of money laundering research papers and books, etc., but also the entire Bureau of Investigation Department and law enforcement agencies related to crime for money laundering cases, conduct research and analysis. A view to explore the way of Taiwan's money-laundering crime, the state sample, characterization of suspicious why to prepare for the experience gained from the prevention of money laundering practices in the future a reference surface.[[note]]碩