洗錢防制之研究-以實質受益人為中心

洗錢的方式有很多種，於關係人交易常見為虛設行號，利用成立所謂「空殼公司（Shell Companies）」隱匿洗錢，或運用「受控公司（Front Companies）」從事合法商業活動，掩飾洗錢行為，著名之博達掏空案，即利用虛設行號進行循環假交易，藉由虛增營收，美化財報並維護股價。台灣企業中常見之交叉持股和特有的法人董事代表制，只要沒有外部董事仰或是市場派介入經營權，控制股東握有絕對控制權，於董事會形成一言堂是相當普遍的現象。2012年1月4日修正公司法第8條增列第3項，將公司負責人之責任歸屬擴及到事實上董事及影子董事，使其同負民事、刑事及行政罰之責任。由於人頭文化不僅降低公司透明度，造成有權者無責，更使資本市場紀律廢弛。實質受益人揭露之目的除與洗錢防制有關外，亦可提升公司法人組織之透明度，避免不合常規之關係人交易。而2018年7月6日經立法院三讀通過之公司法第22條之1，即為配合洗錢防制政策，協助建置完善洗錢防制體制，強化洗錢防制作為，增加法人（公司）之透明度，該條之設立雖立意良善，但其揭露法人透明度所帶來之效果是否真能強化洗錢防制，是有疑問。對於公司實質受益人資訊之監理，唯有採取與 FATF相關標準，始可能防止避免濫用法人或公司作為犯罪工具之問題，為完善公司監理環境須將該漏洞填補。

關鍵字

洗錢；關係人；控制股東；受託義務；實質受益人；資訊揭露；受控外國公司

並列摘要

There are many ways of money laundering. A common approach of money laundering is through related party transactions by creating bogus business entity, i.e., using “Shell Companies” to conceal the action of money laundering, or using “Front Companies” to engage in legitimate business activities to cover up money laundering. The well-known Procomp fraud case was the use of bogus business entities to carry out cyclical fake transactions, and then falsely increased revenue to window dress the financial statements and maintain stock prices. For the common systems of cross-stock holding and unique corporate director representation in Taiwanese companies, as long as there are no outside directors or people from the market to intervene the managing rights, the controlling shareholder will have absolute control; and thus, it is quite common to form a “dictatorial rule” on the board of directors. Article 8, Paragraph 3 of the Company Act was added on January 4, 2012, extending the responsibility of the person in charge of the company to the actual directors and shadow directors, so that they can jointly bear the responsibility for civil, criminal, and administrative penalties. The nominee culture not only reduces the transparency of the company, making those with power irresponsible, but also corrupts the discipline of the capital market. The disclosure of the beneficial owner is not only related to the prevention of money laundering, but also can improve the transparency of the company’s legal person to avoid transactions with irregular parties. Article 22-1 of the Company Act passed by the Legislative Yuan after the third reading on July 6, 2018, aims to cooperate with money laundering prevention policies, assist in the establishment and improvement of money laundering prevention systems, strengthen money laundering prevention behaviors, and increase the transparency of legal persons (companies). Although the purpose of this article is well-intentioned, there are still doubts about whether the effect of exposing the transparency of legal persons can really strengthen the prevention of money laundering. For the supervision of the information of the company's beneficial owner, only by adopting relevant standards related to FATF can it be possible to avoid the abuse of legal persons or companies as criminal tools. In order to perfect the supervision of the company, this loophole must be filled.