一般洗錢罪之構成要件與解釋適用：以德國法為借鏡

2016年我國洗錢防制法迎來了自1996年制定該法後最大的修法變動，為完備我國洗錢防制體系踏出重要的第一步，惟當時制定參考之依據係國際公約與文件，在將國際法轉化為內國刑法構成要件規定的過程中，並沒有經我國刑法體系和理論的消化、梳理，以致於具體適用上衍生之爭議無數，諸如一般洗錢罪各款規定之內涵為何、如何區別以適用法條？套到實務上常見之詐騙集團爭議問題（車手、人頭帳戶案），又該如何適用本罪？種種問題，皆有待充分研究並撰文予以釐清。是以，本論文以此為契機，以一般洗錢罪之構成要件與解釋適用為研究對象，嘗試在我國現行法架構下，對一般洗錢罪之構成要件作出合理解釋。本論文擇定之比較法研究對象為德國法，原因除我國法與德國法同為大陸法系及針對洗錢罪有相同之國際法源外，最重要的無非是法務部於2021年年末公告之洗錢防制法修正草案，於一般洗錢罪之構成要件設計上很大程度地參考了德國舊法洗錢罪，因此，如何理解並適用德國舊法洗錢罪之構成要件，將是我們不得不面對的課題。由於德國甫於2021年修法，為充分了解德國洗錢刑法體系的全貌，本論文將併以德國舊法及新法洗錢罪為研究對象，介紹並分析之，自許能為我國現在及未來解釋一般洗錢罪構成要件提供些許參考依據。

關鍵字

洗錢；德國刑法第261條；洗錢防制法；一般洗錢罪；詐騙集團

並列摘要

In 2016, Taiwan’s Money Laundering Control Act embraced the largest amendment since its legislation in 1996. It was crucial that we got our foot in the door in order to bolster and complete Taiwan's anti-money laundering system. However, the amendment of money laundering crimes in 2016 failed to take Taiwan’s inherent criminal law system and theories into consideration, but only referred to international conventions and documents. As a result, numerous disputes continuously happened in practice. For instance, what is the connotation of each subparagraph of the general money laundering crime, how to distinguish and apply them, and how to apply this crime when it comes to the disputes of scam gangs (such as money mules and dummy accounts cases) that are commonly seen in practice. Issues which are mentioned above will be further discussed in this thesis. Consequently, the thesis takes the elements and applicable interpretation of the general money laundering crime as research object, and tries to reasonably explain the elements of the general money laundering crime under Taiwan’s current legal framework. Furthermore, the thesis has chosen the German law for comparative law research with following reasons: first and foremost, at the end of 2021, the Ministry of Justice in Taiwan announced the draft amendment of the Money Laundering Control Act. In the design of the elements of the general money laundering crime, the draft has consulted the elements of the money laundering crime of the old German Criminal Code to a large extent. In addition, both Taiwan and German law belong to civil law and have the same source of international law for money laundering crimes. Thus, how to understand and apply the elements of the money laundering crime of the old German Criminal Code will become a critical issue that we have no choice but to face. Owing to the amendment of German Criminal Code in 2021, the thesis will not only discuss the old Code of money laundering crime but also the new one, hoping to teach completion. All in all, through the introduction, analysis and comparison of money laundering crimes of Taiwan and Germany, the thesis is bound to provide some academic references for Taiwan’s money laundering cases in the future.