摘要
隨著比特幣衍生的一連串金融詐欺或犯罪情事日益氾濫，其應被妥善處理的重要性愈發顯著。尤其執法人員如何完成搜索及扣押比特幣的任務，往往是此類刑案能否取得供法院審理時調查的證據資料之關鍵。有鑑於此，本文選擇「對比特幣實施搜索、扣押時，如何妥善適用我國現行刑事訴訟法之規範？」以及「對比特幣實施搜索、扣押時，相應的具體流程與思惟為何？」兩層次探討。 就「對比特幣實施搜索、扣押時，如何妥善適用我國現行刑事訴訟法之規範？」此層面而言，首先針對特定明確原則，本文指出因著比特幣與一般電磁紀錄不同的技術內涵，亦即比特幣位址與私鑰皆無法隨使用者或他人的意志為任何更動的特性。在偵查資訊充足的狀況下，應將搜索票上的搜索客體分依冷錢包、熱錢包記載成「比特幣位址、移轉目標比特幣所需之私鑰，以及可能儲存私鑰的筆記型電腦」與「比特幣位址、移轉目標比特幣所需之私鑰，以及可能儲存私鑰的熱錢包程式、筆記型電腦」，以降低執法人員誤判搜索或扣押客體的風險，避免過度侵害受搜索人的隱私。 接下來針對一目瞭然法則，倘執法人員為搜索、扣押比特幣，在現場接觸受搜索人的電子載體，檢視受搜索人使用的比特幣位址係位於其中何處時，發現搜索票上未記載之本案應扣押電磁紀錄，或者另案應扣押之電磁紀錄。本文參酌United States v. Carey案，提出透過執法人員係出於惡意搜索令狀記載以外的電磁紀錄與否，作為是否適用一目瞭然法則的審查標準。 至於執法人員對交易所錢包實施搜索、扣押時，本文基於財產權社會義務與加密技術或驗證機制不盡相同的理由，嘗試透過虛擬資產平台及交易業務事業（VASP）公會訂定的自律規範，建構虛擬資產平台配合執法人員的協力義務，不僅得避免洗錢防制法第13條第1項或虛擬通貨事業洗防辦法第7條規定之下，虛擬資產平台執行上遭遇的技術困難，亦可滿足執法人員實務上的執法需求，降低其執法成本。 就「對比特幣實施搜索、扣押時，相應的具體流程與思惟為何？」此層面而言，在我國實務工作者發展出的若干搜索、扣押比特幣作法之基礎上，本文嘗試從私鑰控制權限者的角度，分別形塑數個搜索、扣押比特幣時，在執行面可供執法人員參考的思路與流程。
並列摘要
As a series of financial fraud or crimes derived from Bitcoin become more common, the importance of properly handling it becomes obvious. In particular, how law en-forcement officials complete the task of searching for and seizing Bitcoin is often the key to whether obtain evidence for investigation in court trials. In view of this, this article chooses two levels: "When searching for and seizing Bitcoin, how do we properly apply the current criminal procedure law?" and "When searching for and seizing Bitcoin, what are the corresponding specific procedures and thoughts?" to discuss. Regarding "When searching for and seizing Bitcoin, how do we properly apply the current criminal procedure law?", this article mentions The Particularity Require-ment at fist. Then, this article points out that Bitcoin has different technical features from general electronic records, that is, the Bitcoin address and private key cannot be changed by the user’s or other people''s will. When the investigation information is sufficient, the searching for objects on the search warrant should be recorded as "the Bitcoin address, the private key required to transfer the target Bitcoin, and the laptop that can store the private key" (the cold wallet) and "Bitcoin address, private key re-quired to transfer the target Bitcoin, and hot wallet program that may store the private key, and the laptop that can store the private key" (the hot wallet). In this way, we could anticipate reducing the risk of law enforcement officials’ misjudgment of searching for or seizing objects and avoiding excessive infringement on the privacy of the person being searched. Next, in order to search and seize Bitcoin, law enforcement officials search the electronic carrier of the person being searched, and the Bitcoin address used by the person being searched. They find that there is the electronic records should be seized in this case, or the electronic records should be seized in another case, but they are not recorded on the search warrant. This article refers to the case of United States v. Car-ey, and proposes whether law enforcement officials search electronic records other than those recorded in the search warrant with malicious intent as the standard of the Plain View Doctrine. When law enforcement officials search and seize exchange wallets, this article at-tempts to use the self-regulatory regulations set by the Virtual Asset Services Provid-ers (VASP) Association to construct the obligation of VASP to assist law enforcement officials. That is based on the social obligation of property rights and encryption technology or verification mechanisms. Constructing the obligation of VASP to assist law enforcement officials not only avoids the technical difficulties encountered in the execution of the VASP under Article 13, Paragraph 1 of the Money Laundering Pre-vention Act or Article 7 of Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Enterprises Handling Virtual Currency Platform or Transaction, but also meets the needs of law enforcement and reduces the costs of law enforcement. In terms of "When searching for and seizing Bitcoin, what are the corresponding specific procedures and thoughts?", this article organizes several methods of searching for and seizing Bitcoin developed by practitioners in Taiwan at first. Then, this article attempts to shapes several ideas and processes that can be used as a reference for law enforcement officials when searching for and seizing Bitcoin.