重刑政策下地下通匯案件執法成效之研究

Implications of Severe Criminal Punishment and Law Enforcement Efforts against Underground Banking.

翟海平(Hai-Ping Chai)

指導教授 ： 許春金

國立臺北大學/社會科學學院/犯罪學研究所/碩士(2009年)

摘要

兩岸間由於特殊的政經情勢限制，致使地下通匯案件油然而生，其後更因兩岸間人民往來與經貿交流的日趨頻繁，以及新住民如大陸新娘、外籍新娘、外籍勞工、看護等不斷的增加，而逐漸擴大地下通匯的範圍與規模。為懲治地下通匯案件，乃逐次修法提高是類犯罪的刑度。此與刑法95年7月1 日修正採行「寬嚴並進」的刑事政策，實欲藉嚴懲犯罪者以嚇阻犯罪之用意相同。本研究之目的，即在於研究支持重刑政策之犯罪學相關理論內涵，並探討地下通匯重刑化的立法理由與過程，以及檢討地下通匯案件執法成效能否達成嚇阻犯罪的效能。古典犯罪學派宗師貝加利亞認為，刑罰要和犯罪所造成的損害相當、成比例，而且要即時、確定，才能對犯罪產生嚇阻作用。因此，就文獻探討方面，本研究介紹刑罰的目的與量刑標準、重刑政策所隱含的理性選擇理論與威嚇理論，並就地下通匯與非道德犯罪行為、發展歷程及洗錢犯罪等加以說明。本研究首先運用文獻探討法，對於理性選擇理論與威嚇理論相關論述加以分析，其中理性選擇理論從微觀的角度出發，評估犯罪行為人選擇犯罪或不犯罪的原因，藉此尋求防治犯罪的策略；威嚇理論則藉由嚴厲的刑罰，使犯罪者因制裁而心生畏懼，對於他人則具有殺雞儆猴、以昭炯戒的意味，使潛在犯罪者不敢從事犯罪行為。其次，歸納分析銀行法第125條歷次修法提高刑度的過程與理由，其目的即在於嚇阻日益嚴重的金融犯罪。再透過內容分析法，檢視89年至96年第一審法院關於地下通匯案件之裁判書85件(125人定罪)，是類裁判具有高定罪率、輕度量刑、普遍緩刑之情形，且地下通匯之被告甚難以洗錢罪論處。綜整前揭資料發現，地下通匯案件具有執法從嚴、量刑從寬，致使嚇阻犯罪之立法意旨減弱，而地方法院輕判之結果，亦顯示地下通匯案件有罪責不相當之虞，另外相關法條減、免刑責之設計，亦與重刑政策嚇阻犯罪之目的有牴觸之虞。考量重刑政策重罪重罰嚇阻犯罪之目的，乃建議檢討修正減、免刑責之設計，期藉由刑事制裁產生嚇阻犯罪的實效；運用理性選擇理論的概念，開放匯兌的地點、提高匯兌的金額等方式，藉由供給面的增加，使地下通匯業者因需求者的減少而自然淘汰，此亦即多元開放、有效管理的內涵；再者，衡酌地下通匯重刑化的內涵，地下通匯業者並不必然從事洗錢犯罪，但重大犯罪者利用地下通匯而企圖規避查緝，則是所在多聞，因此行政、立法、司法機關對於是項犯罪的防治，不應各行其事，而應正視地下通匯的特殊性，檢討法制面、執行面的扞格，期藉凝聚共識、落實執行，以真正達到防治犯罪的目的。

關鍵字

重刑政策 ； 嚇阻 ； 地下通匯 ； 洗錢

並列摘要

The unique political and economic situation between Taiwan and China facilitates the across-strait underground banking business, which refers to the informal alternative remittance system. The business rapidly grows with the ascending trade and personal interactions across the Taiwan Straits. Its scope and scale expands in line with the increase of new residents on this island, such as spouses from mainland China and other foreign countries as well as foreign workers. In order to deter underground banking, relevant laws have been revised several times to include stiffer penalties for crime of the kind. That coincides with the Criminal Code Revision on July 1, 2006 as a result of adoption to the “leniency for some, harsher punishment for others” policy which tough sentences act as a deterrent to crime offenders. This thesis aims to explore the theories of criminology that advocate severe criminal punishments, to grasp an understanding of legislative reasons and process of stiffer penalties for alternative remittance system, and to discuss the effectiveness of law enforcement efforts against underground banking cases.
Caesar Beccaria, a leading philosopher of Classical School in criminology, argued that punishment can act as an effective deterrent for crime, so long as the punishment is certain, proportional, fits to criminal damage, and is carried out promptly. The literature review focuses on the purpose and standard of inflicting criminal punishment, the implications of severe criminal punishment based on the Rational Choice Theory and Deterrence Theory, the development of underground banking as a victimless crime, and the correlation between underground banking and money laundering.
First, this study conducts a literature review to convey the criminology theories of Rational Choice and Deterrence. Rational Choice Theory evaluates the variables from a micro-perspective regarding a person’s choice to commit or not commit a crime based on rationality with the aim of seeking effective strategy for crime prevention. Deterrence Theory advocates inflicting severe punishment on criminals as a deterrent to potential offenders. Secondly, by analyzing the legislative process and reasons for several revisions to article 125 of the Banking Code, the purpose of stiffer criminal penalty is to deter the proliferation of financial crimes. Finally, a review of 85 first-instance verdicts on underground banking cases from 2000 to 2007 indicates that 125 people were found guilty. Although defendants in underground banking cases are frequently determined guilty by the court, they are usually given a lesser or suspended sentence. It is also difficult to charge them with money laundering for lack of a positive correlation between underground banking and money laundering.
In summary, this research finds that law enforcement efforts against underground banking cases are aggressive; however, court decisions in practice concerning punishment for crime of this kind are less serious due to the law designated for crime reduction as well as exemption. This is inconsistent with the legislative purpose of advocating severe penalties to effectively deter criminal offences.
In this regard, the research suggests reviewing the law in order to evaluate the exemption within the law in the hope of embracing stiffer criminal penalties for felons so as to deter other would-be offenders. The study also adopts the concept of Rational Choice Theory to loosen restrictions on the amount and locations for foreign exchange. The increased supply of legitimate remittance services will decrease the demand for the alternative remittance system. As a result, the underground banking business will be crippled by the market mechanism. Finally, examining the nature of severe punishment policy, underground banking is not necessarily linked to money laundering; however, felons very often exploit the informal alternative system to avoid investigations. In conclusion, the administrative, legislative, and judicial organizations should pay more attention to the specialty of underground banking cases, review the incongruity between law and policy implementation, and work in close collaboration on crime deterrence as well as crime prevention.

並列關鍵字

severe punishment policy ； deterrent ； underground banking ； money laundering

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