洗錢防制法之研究－以保險為中心

鑑於APG評鑑以及兆豐銀行天價開罰一事之重大，進而引起國人對洗錢防制之重視，以及各產業明瞭防制洗錢乃其未來不可忽視的重要發展趨勢，也因此衍生諸多關於防制洗錢議題的相關爭議。而金融業屬高度監理的行業，在洗錢防制新規的要求下，監理力度必定更加嚴格，自《洗錢防制法》修法以後，已有多家保險公司違反《洗錢防制法》及《保險法》相關規定，遭金管會裁罰。藉由了解洗錢防制法之法展背景、洗錢罪之特性，以及參酌我國現行洗錢防制法之架構，探討洗錢犯罪之規範目的，以歸納出洗錢罪之保護法益；藉由探討實際洗錢案例，具體化洗錢之犯罪輪廓，分析保險洗錢之犯罪成因，再根據犯罪成因，找出現行制度下相對應的防制策略；認為我國應該參考他國的洗錢防制經驗，並且積極參與國際洗錢犯罪防制組織及積極與社會大眾對話，筆者提出之相關建議，期望能做為未來修法之參考。

關鍵字

保險；洗錢防制；國際組織；國際公約；國際防制洗錢

並列摘要

In view of the importance of the APG evaluation and the astronomical penalty imposed by Mega Bank, the Chinese people pay more attention to the prevention of money laundering, and various industries have realized that the prevention of money laundering is an important development trend that cannot be ignored in the future. Therefore, many questions about the prevention of money laundering have been derived. Disputes related to the topic. The financial industry is a highly supervised industry. Under the requirements of the new money laundering prevention regulations, the supervision must be more stringent. Since the "Money Laundering Prevention Law" was amended, many insurance companies have violated the "Money Laundering Prevention Law" and the "Insurance Law". Relevant regulations were punished by the Financial Regulatory Commission. By understanding the legal background of the money laundering prevention and control law, the characteristics of the money laundering crime, and considering the framework of China's current money laundering prevention and control law, explore the normative purpose of the money laundering crime, and summarize the legal benefits of the money laundering crime protection; by exploring the actual money laundering case , Concretize the criminal profile of money laundering, analyze the causes of insurance money laundering, and then find out the corresponding prevention strategies under the current system based on the causes of the crime; draw conclusions and make relevant recommendations, and hope that they can be used as a reference for future law amendments.