近幾年,各國都非常地重視洗錢防制與打擊資助恐怖主義(AML/CFT)這個議題。而且,隨著科技的進步與網際網路的快速擴張與廣泛應用之下,世界各國與國際間組織亦開始注意到新的洗錢形式—透過虛擬貨幣為之。本研究藉由對虛擬貨幣與洗錢防制的基本認識,並探討台灣與其他各個國家對於虛擬貨幣的態度之後,整理出三個與虛擬貨幣洗錢相關之國際案例:(一)利用虛擬貨幣進行買賣交易的網路黑市—絲路;(二)虛擬貨幣交易平台Mt. Gox之比特幣消失事件;(三)虛擬貨幣NEM外流失竊案。本文透過參考國際間組織所建議的方法,與上述之個案分析,以尋找解決之道。上述之個案分析結果,歸納出三項可應用於任何防制虛擬貨幣洗錢案件的通則:(一)需急速明確界定虛擬貨幣的法律性質和業務範圍;(二)對虛擬貨幣交易所或交易平台進行「實名制」規範;(三)強化金融機構在虛擬貨幣交易所的反洗錢責任。
International countries put great emphasis on the issue of AML (Anti-Money Laundering) and CFT (Combating the financing of Terrorism) in recent years. With the advances in technology and the rapid expansion of the Internet application, the new forms of the money laundering with virtual currencies began to be noticed among the international organizations and countries around the world. Based on the understanding of virtual currencies and AML, this thesis is aimed at the AML with virtual currencies to discuss the tendency and attitude in Taiwan and other countries. It is also arranged three international cases related AML with virtual currencies, as below: (a) Online Trading with Virtual Currency – the black market Silk Road; (b) The Disappearance of Bitcoins in the Virtual Currency Trading Platform, Mt. Gox; (c) The Theft of Virtual Currency NEM. By referring the recommended methods from the international agencies and analyzing the above cases, this thesis also concludes three general rules of AML with virtual currencies, as below: (a) Defining the legal nature and business scope of the virtual currencies clearly and rapidly; (b) Implementing the real-name system for virtual currency exchanges or trading platforms; (c) Strengthening the AML’s responsibilities of the financial institutions for virtual currency exchanges.