論我國銀行法令遵循制度之規範與實踐－以洗錢防制法令遵循為中心

2016年8月，我國兆豐國際商業銀行紐約分行因違反美國洗錢防制相關法規，洗錢防制法令遵循之落實有所缺失，最後美國紐約州金融服務署（New York Department of financial service，NYDFS）以兆豐國際商業銀行支付1.8億美元為要件簽署同意令（Consent Order）。隨後，為因應亞太防制洗錢組織於2018年第4季至我國進行第三輪洗錢防制及打擊資恐之相互評鑑，我國逐漸重視洗錢防制法令遵循之重要性，並修正「洗錢防制法」。此外，我國金管會也進一步於2016年12月修正「銀行業防制洗錢及打擊資助恐怖主義注意事項」；2017年6月修正「銀行業及電子支付機構電子票證發行機構防制洗錢及打擊資恐內部控制要點」；2018年3月修正「金融控股公司及銀行業內部控制制度及稽核制度實施辦法」，目的在強化我國洗錢防制法令遵循之相關規範。本論文以兆豐國際商業銀行遭紐約州金融服務署重罰為啟發，首先討論銀行落實洗錢防制之重要性以及法令遵循制度之起源與演變。其次，介紹美國、英國、香港與新加坡洗錢防制法令遵循之規範並與我國法制相互比較分析，藉由各國法制之比較、分析及研究，期能對我國現行規範與實務運作提出建議，並能加強洗錢防制法令遵循人員之獨立性。第三，討論主管機關對銀行可採取之監理措施，以使銀行落實洗錢防制法令遵循。最後，探討銀行內部董事與法令遵循長在銀行未有效落實洗錢防制法令遵循下，個人可能面臨之責任。藉由適當的責任課與，促使銀行內部上自董事會下至基層員工，均能對洗錢防制法令遵循加以重視。

關鍵字

銀行；洗錢防制；法令遵循；金融監理；監督義務

並列摘要

Taiwan began to emphasize the importance of anti-money laundering (AML) legal compliance in 2016, triggered by two events: Taiwan’s bank was heavily fined by foreign government and evaluation of anti-money laundering program by international organization. In August 2016, the New York branch of Taiwan’s Mega International Commercial Bank (Mega Bank) was fined US$180 million by the New York Department of Financial Service (NYDFS) for violating the US AML regulation and defects in executing AML legal compliance program. Moreover, the Asia/Pacific Group on Money Laundering (APG) will conduct the third-run evaluation on Taiwan’s AML program in the 4th quarter of 2018. In response, Taiwan has revised the “Money Laundering Control Act” and the Financial Supervisory Commission (FSC) also has revised relevant regulations, including (1) the “Directions Governing Anti-Money Laundering and Countering Terrorism Financing of Banking Sector” in December 2016, (2) the “Directions Governing Internal Control System of Anti-Money Laundering and Countering Terrorism Financing of Banking Business, Electronic Payment Institutions and Electronic Stored Value Card Issuers” in June 2017, and (3) “Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industry in March 2018. This thesis was inspired by the severe penalty imposed on the Mega Bank by the NYDFS. It begins with the discussion of the importance of AML regime, the origin and evolution of the AML legal compliance program. It then introduces the AML legal compliance regime in the US, UK, Hong Kong and Singapore and compares those regimes with Taiwan’s regime. Third, it discusses the plausible regulatory mechanisms that can be used to strengthen the banks’ AML legal compliance. Finally, it discusses the potential liabilities of directors and legal compliance officer for failing to effectively implement the AML legal compliance program. It is hoped that by imposing adequate liabilities would make everyone in the bank to seriously implement AML legal compliance.