洗錢防制之研究- 以FATF數位身分指引為中心

2016年發生兆豐紐約分行遭美國金融服務局裁罰天價罰鍰之事件，使舉國上下赫然發現我國洗錢防制相關概念與法規制度並未與時俱進，故而大幅度修正洗錢防制法規，並加強對金融機構洗錢防制之要求與監管，以確保相關措施之標準與國際一致。由於政府與民間齊心致力洗錢防制之落實，因此，於APG第三輪相互評鑑中，國際對於臺灣的洗錢防制之努力與成果，雖然仍有不足與加強之處，但整體而言給予高度認可與不錯之評價。隨著科技的進展，使得人們的生活習慣與交易模式高度依賴網際網路，尤其近年因疫情的影響，使得人們均透過網路接觸金融服務並進行交易，隨之而來之問題便是如何於過程中確認與驗證個人身分。然由於個人身分之識別與驗證，涉及個人資料之蒐集與利用，而整個驗證程序均於網路上進行，因此如何兼顧個人隱私維護同時，仍得有效進行個人身分驗證，便成為當前國際組織與各國政府應如何協調拿捏分寸以取得平衡點之難題。 FATF於2020年頒布數位身分指引，告知導入數位身分制度之必要性與潛在效益，如：對於金融機構之客戶盡職調查有極大幫助；相關交易金流更加透明化，並能挑出細微可疑金流；協助及時遏阻洗錢行為之發生。提供各國政府與金融機構判斷與決定使否使用數位身分系統，但是由於各國施行數位身分之實際情況與使用目的大不相同，因使該指引僅供參考並無強制性。通過認識與了解歐盟與美國數位身分制度之架構與法規，衍生之資訊安全與個人資料保護之規定，及其執行過程中遇到之問題和處理方式。並進一步通過介紹數位化程度前列之兩國-愛沙尼亞與德國，期望借鏡此些國家施行情況，提供臺灣施行之評估與參考。

關鍵字

洗錢與資恐防制；第三輪相互評鑑；數位身分指引；客戶盡職調查；數位身分識別證

並列摘要

The nation was alerted when the New York Branch of Mega International Commercial Bank was fined with a sky-high amount by the New York State Department of Financial Services on 2016. This incident releveled that the related concepts and regulations of money laundering prevention of Taiwan was severely outdated. Much effort was taken to amend and revise the money laundering prevention and supervision regulations, and supervision on financial institutions was strengthened to ensure relevant measure was align with the international standards. Due to the joint efforts of the government and the private sectors on the enhancement of money laundering prevention system, the international society gave Taiwan a highly recognized overall rating during the third-round APG mutual evaluation, despite there are still much room for improvement. As the technology evolves, the dependency on the internet to conduct commercial activities has grown; especially during the pandemic starting 2019, financial services and business interactions was heavily shifted online as human interaction was barricaded. Under such circumstances, it has become urgent to provide a mature and stable structure to identify and verify personal information over the internet. With the need of gathering personal information over the internet, the balance between privacy and valid authentication has become a subject matter of international organization and governments. While a digital identity guideline was issued in 2020 by the FATF informing the benefit and necessity of digital identity system as: customer due diligence, transparency of the transaction cash flow, and to help to prevent the risk of money laundering; however, since a unified standard among counties are still absent, the guidelines are not mandatory. By understanding the structure and regulation of the digital identity systems of U.S. and E.U., and to further learn from the issues encountered during the application. By learning the systems of Estonia and Germany, as these two countries and the most advanced in applying the digital identity system and structure in E.U., hoping to provide evaluation and reference for implementation in Taiwan by referencing the implementation situation in other countries.