兩岸洗錢刑事立法之比較研究－刑法全球化的思考

Study on the Legislation of Money Laundering in China and Taiwan-Globalization of Criminal Law Consideration

馬躍中(Yueh-Chung Ma)

《財產法暨經濟法》 19期 (2009/09) Pp. 115-149

摘要

由自毒品犯罪衍生出的洗錢犯罪，亦是組織犯罪發展的必經過程。「九一一事件」發生之後，國際社會將對抗洗錢犯罪的重心從毒品交易轉變成資助恐怖主義。隨著快速的金融交易，更使得國際問洗錢行爲更加便利，不論是洗錢的規模及程度上也日益加劇，已被國際社會視爲最嚴峻的問題。
剝奪不法獲利是現今對抗毒品犯罪、組織犯罪、金融犯罪乃至於其它重大犯罪的最佳利器。基於此，本文將從刑法全球化的角度出發，首先探討國際公約乃至於歐盟指令的洗錢規範，重新檢視中國大陸及台灣洗錢刑法，最後爲兩岸提出具體的立法建議。

關鍵字

洗錢刑法 ； 刑法全球化 ； 資助恐怖主義 ； 司法互助 ； 洗錢指令

並列摘要

Money laundering emerges from illicit traffic in narcotic drugs and is the essential process of the organized crime. After September 11, 2001, the international community and many countries shift the focus of antimony laundering from fighting illicit traffic in narcotic drugs to combating the financing of terrorism. Because international money laundering presents the extremely active trend and its scope is still upward, money laundering has been recognized one of the most severe issue by the international community.
Until now, depriving illegal proceeds has been regarded as the most effective weapon to combat financial and other crimes. By reexamining money-laundering criminal law of Taiwan and China from the perspective of money laundering legislation, globalized criminal law, and international treaties as well as EU dircctivcs, this essay provides useful legislation suggestions for Taiwan and China.

並列關鍵字

Money Laundering Criminal Law ； Globalization of Criminal Law ； Financial Terrorism ； Legal aid ； Money Laundering Directive