- 學位論文
防制洗錢及打擊資恐法令之研究：記帳士暨記帳及報稅代理人之交易態樣案例分析
Analysis of Money Laundering and Terrorism Financing Typologies for Bookkeepers
摘要
台灣為首個亞洲設立洗錢防制法之國家，並在亞太防制洗錢組織（Asia/ Pacific Group on Money Laundering, 以下稱APG）會員國中，國際相互評鑑等極為良好，但隨著修法腳步未跟上國際時事變化，評鑑等級越來越落後，終在民國105年全面性修正洗錢防制法、加入打擊資恐專法，更納入指定非金融事業及人員擴大法律適用對象。 記帳士及記帳及報稅代理人（以下稱記帳士）屬於指定非金融事業及人員，作為洗錢防制的守門員，新法一上路立刻面對APG第三輪評鑑還有後續追蹤成效的壓力，如何辨識洗錢交易態樣尤其重要。 本文歸納出洗錢三步驟：處置、多層化、整合；四大特徵：現金密集性、多層次移轉、專業性、跨國性，並整理歸納國內與國外洗錢態樣案例，透過深入淺出的方式幫助記帳士快速辨識洗錢態樣，遏止洗錢及洗錢前置犯罪。
並列摘要
Taiwan is the first country in Asia to establish the Money Laundering Control Act. As a member of Asia/Pacific Group on Money Laundering (APG), the grade of Taiwan in international mutual evaluation was extremely good. The Money Laundering Control Act, however, had not been revised in following years. It put Taiwan at risk of money laundry and placed Taiwan on APG's watchlist. In order to enhance the international standing, in 2016, the Money Laundering Control Act was comprehensively revised. Bookkeepers were designated nonfinancial businesses or professions in latest act. As the goalkeeper of the act, bookkeepers immediately faced the pressure of the APG third-round mutual evaluation procedures. It is essential for bookkeepers to identify patterns of money laundering transactions. In this paper, I summarized three stages of money laundering: placement, layering, and integration.; and four features: cash-intensive, multi-layer transfer, professionalism, and transnationality. Therefore, I gave a brief statement of domestic and foreign money laundering cases. Bookkeepers can quickly identify money laundering patterns and prevent money laundering and pre-crimes.