洗錢罪之沒收與沒收競合

2016年我國立法者大幅修正洗錢防制法，將洗錢客體作為獨立的沒收類型並在洗錢防制新法正式引入擴大利得沒收制度，延續了立法者在刑法總則所改革的沒收新制，建立更完整的沒收體系。洗錢的客體，多半是源自前置犯罪的犯罪所得，新法修正之後遂衍生同一客體屬於前置犯罪不法利得外，同時依據洗錢防制法之規定是屬於義務沒收的客體，因而產生沒收的競合現象。為探求產生競合現象時沒收應如何妥適解釋與適用，必須對廣義沒收體系為全部討論，本文首先討論犯罪物沒收與利得沒收之規範目的與要件，並延伸至連帶沒收之法理基礎與如何適用。總結而言，本文認為洗錢客體本質上屬於犯罪物，而犯罪物沒收與利得沒收規範目的各自不同且各自沒收之宣告奠基於不同不法原因事實，兩者不能相互取代，因此應分別宣告沒收，但在個案中得適用刑法第38-2條第2項之過苛條款予以調節。

關鍵字

利得沒收；擴大利得沒收；犯罪物沒收；洗錢客體；連帶沒收；沒收競合

並列摘要

In 2016, Taiwan’s legislature made substantive amendments to the Money Laundering Control Act (MLCA), which treated the object of money laundering as an independent type of confiscation and formally introduced the exptended confiscation system through the MLCA to continue to promote the reform of confiscation. As a result, a more complete confiscation system has been established. Most of the objects of money laundering are derived from predicate offences. Therefore, after the amendment of the MLCA, the phenomenon of confiscation cooperation occurs, because the same object belongs to the illegal proceeds of predicate offences, and at the same time, it is compulsory confiscation objects by new MLCA. In order to properly interpret and apply confiscation system when the confiscation cooperation occurs, it is necessary to discuss the entire confiscation system, including narrowly defined confiscation and broad defined confiscation. This article discusses the purpose and requirements of the confiscation of criminal objects and the confiscation of illegal proceeds. This article also discusses the legal basis of joint confiscation and how to apply it. In sum, the author regards the objects of money laundering as the objects of the crimes, and the confiscation of criminal objects and the confiscation of illegal proceeds have different regulatory purposes, have different confiscation conditions, and are based on different facts, so they should be declared for confiscation separately. However, in individual cases, item 2 of the article 38-2 of the criminal law have to be applied to adjust the effects of confiscation.

並列關鍵字

Confiscation of illegal proceeds, ； Exptended confiscation ； Confiscation of criminal objects ； Objects of money laundering ； Joint confiscation ； Confiscation cooperation