評析特殊洗錢罪的新立法

A Review on Offense of Specific Money Laundering

許恒達(Hsu Heng-da)

《刑事政策與犯罪研究論文集》 21集 (2018/10) Pp. 95-117

https://doi.org/10.6482/ECPCR.201810.0005

摘要

本文討論2016 年新訂之洗錢防制法第15 條特殊洗錢罪的立法良窳，雖然該法號宣稱參考澳洲法，但實際上與澳洲法有相當距離，也沒有掌握到整體非難的核心，透過比較澳洲法與分析個別構成要件後，筆者主張應考慮廢除本罪，或者至少把本罪解釋為一般洗錢罪的補充規定，否則難以肯定該罪處罰的正當性。

關鍵字

洗錢 ； 特殊洗錢罪 ； 澳洲刑法 ； 人頭帳戶 ； 金融秩序

並列摘要

This article aims to discuss the offense of specific money laundering enacted in article 15 of the new Money Laundering Control Act 2016. Taiwan's Legislator argues this offense is adopted from Australian anti-money laundering legislation. In contrast, there are multiple differences between both legislations, not only in legal structure, but also in main ground of its incrimination. After discussions upon this offense, the author suggests it should be eliminated from Money Laundering Control Act. However, if this goal cannot be achieved, it might be possible to interpret this offense as a supplementary provision to general money laundering which is regulated in article 14 of Money Laundering Control Act.

並列關鍵字

Money Laundering ； Offense of Specific Money Laundering ； Australian Criminal Code ； Phony Accounts ； Financial Order