加密貨幣之洗錢防制研究

加密貨幣（cryptocurrency），係指使用密碼學原理來確保交易安全及控制交易單位創造的交易媒介者。匿名駭客中本聰以及加密貨幣擁護者相信只有創造一個由大眾共同記錄的分散式帳簿（distributed ledger）方能杜絕金融中介機構中可能產生的貪腐。在中本聰反集權革命藍圖裡，加密貨幣最主要的武器有二：（一）去中心化，以及（二）匿名性。一體兩面的，正因擁有匿名性使得金流難以追查、去中心化使得受規範實體難以界定，加上網際網路無國界極易從事跨國洗錢以及新興科技各國皆尚無相對應之管制規範之獨特性格，加密貨幣淪為良好的洗錢管道。然而，為防止洗錢前置犯罪所得流入國際金融市場影響金融秩序，或是資助恐怖主義組織及武器擴張，國際間反洗錢意識日漸高漲。1981年歐洲議會部長委員會首先提出銀行間合作之建議敲響了國際反洗錢合作的警鐘，1989年七大工業國組織成立防制洗錢金融行動工作組織（Financial Action Task Force），並於1990年提出了最初版的四十項建議（FATF Forty Recommendations）。經歷三次修改後，如今2012年版本之反洗錢四十項建議已是國際間反洗錢法制之最高指導原則。為了達到使各國確實制訂與執行反洗錢相關措施制定之目標，FAFT與八個區域性組織密集合作，其中包含了台灣所屬之亞太防制洗錢組織(Asia/Pacific Group on Money Laundering)。台灣身為APG創始會員，卻在2007年第二輪相互評鑑時因法制缺失、執法不足以及金融機構防治措施不健全等諸多原因被列入一般追蹤名單，又於2011年落入加強追蹤名單。有鑑於洗錢防制是否落實攸關台灣在國際金融體系中之地位，我國於2016年底大幅修正洗錢防制法並於2017年6月28日施行，並於同年7月成功脫離加強追蹤名單。FATF四十項建議中最重要的預防性措施（Preventive Measures）標準在這次我國新修洗錢防制法也得到落實。我國新洗錢防制法第7條明確要求受規範實體應盡確認客戶身分程序包括實質受益人、第8條要求留存交易紀錄、第9條及第10條則課予受規範實體可疑交易申報之義務。我們可以說，客戶審查與紀錄保存（Customer Due Diligence and Record Keeping）及申報可疑交易（Reporting of Suspicious Transactions）是預防洗錢行為之兩個最重要手段。綜上，加密貨幣盛行且成為洗錢管道已是不爭之事實，各國政府應從打擊洗錢基礎出發，著手開始對利用加密貨幣洗錢之行為加以管制，實無疑義。我們應是對加密貨幣加以限制，抑或是在同意加密貨幣反極權思想前提下洗錢防制法應有所退讓？本文透過了解加密貨幣所應用之科技、釐清去中心化與匿名性特性、比較國際與國內洗錢防制相關規範、再比較國外現已存在針對加密貨幣洗錢防制制度，包括：瑞士FINMA報告、美國聯邦FinCEN、美國紐約州比特執照制度、歐盟第五洗錢防制令以及日本虛擬貨幣法，找出適合加密貨幣發展的洗錢防制手段。

關鍵字

虛擬貨幣；加密貨幣；洗錢防制；區塊鏈； FATF四十項建議；客戶審查；紀錄保存；可疑交易回報；去中心化；匿名性

並列摘要

“Cryptocurrency” is often defined as “distributed, open-source, mathe-based, peer-to-peer virtual currencies that have no central administrating authority, and no central monitoring or oversight”. In 2008, as a response to the subprime mortgage crisis, Satoshi Nakamoto created the first type of cryptocurrency, Bitcoin, to fight against the corruption of centralized financial institutions. In his roadmap, distributed ledger has the potential to replace the “easy to be manupilated” currencies and payment systems existing nowadays by its decentralized and anonymous characteristics. Like a double-edged sword, these two unique characteristics enable cryptocurrencies to be used as means of money-laundering. On the other hand, the awareness of anti-money laundering (hereinafter “AML”) has arised among nations since the 1980s. In 1989, the inter-governmental body, the Financial Action Task Force (hereinafter “the FATF”), was officially established to “set standards and promote effective implementation of legal, regulatory and operational measures for combating money laundering, terrorist financing and the financing of proliferation and other related threats to the integrity of the international financial system”. 2012 FATF Recommendations is now the highest AML guiding principle internationally. In 2017, Taiwan Legislative Yuan has revised and promulgated the latest AML Act, in which the Preventive Measures were adopted to meet the FATF Standards. However, the decentralized and anonymous characteristics of cryptocurrency might contradict with the most important preventive measures such as Customer Due Diligence, Record Keeping and Reporting of Suspicious Transactions. For instance, no centralized institution might result in no responsible entity for suspicious transaction reporting and record keeping, and anonymity will increase the difficulty of Customer Due Diligence. Hence, this study will first briefly introduce the history of currencies and payments, conduct preliminary research with regard to the block chain technology and cryptocurrencies, and compare these two to depict the nature of cryptocurrencies. Then on the second half of this study, I will move on to understand the AML regulation of FATF and other governments including Swiss, US Federal regulations, New York BitLicense, EU, and Japan to find the best solution for Taiwan Cryptocurrency AML regulation.

並列關鍵字

Virtual Currency ； Cryptocurrency ； Anti-Money Laundering ； Blockchain ； FATF Recommendations ； Customer Due Diligence ； Know Your Customers ； KYC ； Suspicious Transaction Report ； Decentralization ； Anonymity