論第三方支付服務業的洗錢防制監理

本文以第三方支付服務業之洗錢防制為主軸，首先定義第三方支付服務的業務功能與交易型態，接著簡介我國第三方支付之洗錢風險與實務案例，進而提出現行第三方支付服務洗錢防制法制與其不足之處。以此為基礎，本文進一步討論金融機構與指定之非金融事業或人員之洗錢防制理論與實務，透過比較法研究重構我國第三方支付洗錢防制的監理法制。於第二章，本文簡介國內實務與學說針對第三方支付服務之描述，試圖定義第三方支付服務之具體實質業務內涵，並進行第三方支付服務分別與數位支付服務、行動支付服務與電子支付服務的比較。接著，本文於簡介洗錢罪與洗錢活動基本態樣後，描述第三方支付等新型態支付工具的洗錢風險，以及提出我國現行第三方支付服務業洗錢防制法制不足之處。於第三章，本文以洗錢防制法第5條之「金融機構」與「指定之非金融事業或人員」兩大洗錢防制義務主體為基礎，簡介金融機構與指定之非金融事業或人員洗錢防制之基本概念，包括納入洗錢防制政策之原因、實務上洗錢防制義務措施內涵以及兩種義務主體應負之洗錢防制義務異同；本文進一步參考防制洗錢金融行動工作組織（FATF）對新型態支付業者之監管建議，以作為後續章節探討第三方支付服務洗錢防制之法制基礎。於第四章，本文觀察美國法新型態支付業者洗錢防制之法制發展及實踐情形，整理銀行保密法與聯邦法規對資金傳遞者之定義及洗錢防制要求；另一方面，本文研究歐盟支付服務指令與反洗錢指令，簡介歐盟第三方支付服務法制的監理原則；此外，本文觀察英國法資金服務業、資金傳遞者與電訊、數位和資訊支付服務業之洗錢防制監理架構。於第五章，本文試圖重構我國第三方支付服務提供者之洗錢防制法制。參酌防制洗錢金融行動工作組織、美國法、歐盟法與英國法第三方支付服務業之洗錢防制監理法制，本文主張，第三方支付業者於洗錢防制層面應被視為金融機構；監理面上，本文建議第三方支付服務應取得金管會的許可方得開始營業，並配合洗錢防制登記制度以彌補現行商工登記制度之不足。此外，本文亦提出其他監理方向的建議。本文期待透過上述內容，提供國際實務上對於第三方支付服務業洗錢防制之監管內涵，並與我國現行法制進行比較及調整，在以風險為基礎之原則下，優化與風險相稱的第三方支付洗錢防制的監理法制。

關鍵字

第三方支付服務；第三方支付服務業；電子支付服務；電子支付機構；行動支付服務；數位支付服務；洗錢防制；金融機構；指定之非金融事業或人員；以風險為基礎的方法或原則

並列摘要

This thesis focuses on the prevention of money laundering activities by third party payment service providers. It firstly defines the business functions and transaction types of third party payment service providers, introduces money laundering risks related to third party payment services, and presents the legal system of anti-money laundering (AML) and the deficiencies of Taiwan’s current legal system. Based on the above, this thesis further discusses the theory and regulation of AML on financial institutions and designated non-financial businesses and professions (DNFBPs), reconstructs the legal system of AML for third party payment service providers in Taiwan through a comparative lens, and tries to propose reforms of Taiwan’s AML regulations for third party payment service providers. In Chapter II, this thesis compares the different definition of third party payment service providers both in domestic practice and in theory, attempting to define the meaning of third party payment service providers. It then compares third party payment services with digital payment services, mobile payment services and electronic payment services. After introducing the elements of money laundering and the basic three stages, this thesis analyzes the money laundering risks of third party payment service providers and identifies the deficiencies of the current AML legal system of third party payment service providers in Taiwan. In Chapter III, this thesis introduces the basic concepts of AML for financial institutions and DNFBPs, including the reasons for including them into AML policies, the design of their AML obligations in practice, and the similarities and differences between the obliged parties. This thesis then refers to Financial Action Task Force on Money Laundering's (FATF) recommendations on the regulation of NPPS, which may serve as the foundation for exploring AML obligations of third party payment service providers in subsequent chapters. In Chapter IV, this thesis explores the legal development and practice of AML of NPPs in the United States and compiles the definitions and AML requirements for money transmitters under Bank Secrecy Act (BSA) and federal regulations. This thesis then examines the EU Payment Services Directive and the Anti-Money Laundering Directive. It further observes the AML regulations in the United Kingdom for the money service business, money transmitters, and the telecommunication, digital and IT payment service providers. In Chapter V, this thesis attempts to reconstruct the AML regime for third party payment service providers in Taiwan. By referring to the AML recommendations of the Financial Action Task Force on Money Laundering (FATF) and the AML regulatuions in the United States, the EU and the United Kingdom, this thesis proposes that third party payment service providers should be considered as financial institutions for the purpose of AML. This thesis further proposes that third party payment service providers shall obtain permission from Financial Supervisory Commision to commence operations, and that AML registrations are required. It also proposes other regulatory directions. Through the above, this thesis anticipates to provide regulatory suggestions of AML for third party payment service providers in Taiwan to implement risk-based approach for the AML laws on third party payment service providers.