洗錢防制法對臺灣銀行業之影響－以貿易融資研究

臺灣在1996年公布了洗錢防制法，隔年四月開始施行，成為亞洲第一部防制洗錢的專法，當初立法的背景是為了爭取成立「亞太營運中心」，並加入亞太防制洗錢組織，但相關法令與政策卻未能持續，也未隨著國際腳步推動改變。該法雖然做過小幅度的修改，但洗錢防制議題卻未獲得政府及社會大眾的高度重視。九一一恐怖攻擊事件震驚全球，打擊資恐與洗錢防制被劃上等號，各國紛紛大幅提升反洗錢的規範與標準，國際陸續出現因為違反洗錢防制法而被重罰的案例。2016年8月19日兆豐銀行紐約分行被美國政府裁罰1.8億美元的合意裁罰令，儘管我國認為兆豐銀行應屬於未通報而非協助洗錢，但已暴露出當時我國的洗錢防制法遠遠落後國際標準，加上2018年第四季臺灣面臨亞太防制洗錢組織 (Asia/Pacific Group on Money Laundering, APG) 的第三輪相互評鑑，雙重壓力下，臺灣終於大幅翻修洗錢防制法，於2016年12月28日經總統公布，在2017年6月28日正式施行，此為1996年立法以來最重要之修正。銀行公會在2017年公布53條洗錢態樣。其中，9條與貿易融資有關，涉及銀行從業人員處理規範與因應。本文結合實務經驗，將從洗錢定義談起，闡明國際反洗錢組織發展、聯合國國際公約，和臺灣洗錢防制法之修訂。另金融機構有關洗錢的防制機制、貿易融資介紹，和貿易融資管理程序，並蒐集十二筆利用國際貿易及OBU帳戶洗錢的相關案例進行態樣分析，最後列舉銀行業目前針對貿易融資的檢核所面臨的困境做出檢討，提出修正建議。列舉如下：為遵循洗錢防制措施能夠有效落實，建議主管機關應規範單據的簽發機構，都應該在文件上註明商品的國際商品統一分類代碼 (Harmonized System Code, H.S. Code)。國際商會亦能為此修訂信用狀統一慣例，讓貿融檢核機制不至於流於形式。再者，能優化金融機構反洗錢的資訊系統，提升作業效率。同時，法務部調查局可疑交易申報系統能連結財政部關務署，讓海關人員達到加強查緝之實質功能。

關鍵字

洗錢；洗錢防制；犯罪所得；防制洗錢金融行動工作組織；亞太防制洗錢組織；貿易融資

並列摘要

The Money Laundering Control Act of Taiwan was announced in 1996, and was implemented in April of the following year. It became the first special law to prevent money laundering in Asia. The original legislative strove to become “Asia Pacific Operations Center” and join the Asia/Pacific Group on Money Laundering (APG). However, the relevant laws and policies had not been sustained nor amended based on the international standards. Although the law has been slightly altered, the issue of anti-money laundering has not received much attention from the government and the public. After the 911 terrorist attack, CFT (Countering the Financing of Terrorism) and AML (Anti-Money Laundering) became equally important. Many countries have substantially improved the norms and standards of anti-money laundering. Multiple cases of fraud and anti-money laundering have been investigated worldwide. On August 19, 2016, the New York Branch of Mega Bank was fined 180 million dollars by the US government. Although Taiwan’s government believed that Mega Bank simply failed to detect and prevent money laundering, rather than assisting in money laundering, it exposed that the Taiwan’s Money Laundering Control Act is falling behind international standards. Meanwhile, in the fourth quarter of 2018, the government faced the third round of mutual evaluation of Asia/Pacific Group on Money Laundering (APG). Under the double pressure, Taiwan’s government officials have finally revised the Money Laundering Control Act. The updated law was announced by the President on December 28, 2016 and officially implemented on June 28, 2017. It is one of the most important amendments since 1996. The Banking Association subsequently announced 53 money laundering rules in 2017, 9 of which are related to trade finance, which involves bank employees dealing with norms and responses. This article, combined with practical experience, starts with a definition of money laundering, the development of international anti-money laundering organizations, the United Nations international conventions, and the revision of the Taiwan’s Money Laundering Control Act. This article also covers the financial institutions' prevention mechanism against money laundering, introduction of trade finance, trade financing management procedures, and twelve cases studies of international trade and OBU (Offshore Banking Unit) account money laundering cases. Finally, this paper listed the difficulties faced by the banking industry for examining the documents of trade finance, and personal recommendations as listed below: For the policy of anti-money laundering to be effectively implemented, it is recommended that the authority should standardize the issuance of documents, and the Harmonized System Code (H.S. Code) of the goods should be indicated on the documents. The International Chamber of Commerce can also revise the Uniform Customs for Documentary Credit for this purpose, so that the trade inspection mechanism will not become a mere formality. Furthermore, the information system of financial institutions’ anti-money laundering can be optimized to improve operational efficiency. Meanwhile, the suspicious transaction reporting system of the Anti-Money Laundering Division, the Investigation Bureau of the Ministry of Justice can link with the Customs Administration, Ministry of Finance to enable the customs officers strengthening the substantive functions of the investigation.

並列關鍵字

Money Laundering ； Anti-money Laundering ； Criminal Proceeds ； Financial Action Task Force (FATF) ； Asia/Pacific Group on Money Laundering (APG) ； Trade Finance