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    題名: 我國密碼資產洗錢防制法制之研究
    A Study on the Anti-Money Laundering of Crypto-assets in Taiwan
    作者: 劉曜暉
    貢獻者: 臧正運
    劉曜暉
    關鍵詞: 密碼資產
    加密貨幣
    虛擬通貨
    虛擬資產
    洗錢防制
    反洗錢
    旅行規則
    Crypto-asset
    Cryptocurrency
    Virtual asset
    Virtual currency
    Anti-money laundering
    AML
    Travel rule
    日期: 2023
    上傳時間: 2023-03-09 18:30:56 (UTC+8)
    摘要: 2008年，一名自稱中本聰（Satoshi Nakamoto）之人發表「比特幣：一種對等式的電子現金系統（Bitcoin: A Peer-to-Peer Electronic Cash System）」之論文，比特幣運用分散式帳本技術與密碼學，利用公開帳本中各節點間之信任機制，打造無須中介信任機構之點對點交易系統，開創以分散式帳本技術為基礎之密碼資產時代，降低對中介信任機構之依賴，以實現成本低廉且快速之支付模式，此後以分散式帳本技術為基礎之以太幣、泰達幣等密碼資產亦逐漸興起。然而，基於密碼資產之底層技術，打破既有資金流通之限制，亦即，密碼資產得不經由金融機構等中介機構，以假名方式將資金於全球流通，因此，密碼資產具有去中心化特性、假名性與跨域性，使得非法資金得以密碼資產作為載體，不著痕跡地流竄於全球，突破既有洗錢之框架，成為新興之洗錢手段。
    我國於2018年於洗錢防制法第5條第2項增訂「虛擬通貨平台及交易業務之事業」作為洗錢防制義務主體，適用金融機構之洗錢防制規定，嗣金融監督管理委員會於2021年6月30日發布「虛擬通貨平台及交易業務事業防制洗錢及打擊資恐辦法」詳細規範我國虛擬通貨應踐行之洗錢防制措施，為求完善我國密碼資產之洗錢防制，本文遂參諸FATF、美國與歐盟所提出對密碼資產洗錢防制之立法例，再觀察我國前揭立法例，我國應考慮擴張虛擬通貨之範圍至NFT等表彰特定物品或權利之類型，以及對「虛擬通貨平台及交易業務事業」之定義應更為明確，盡速建立註冊登記制度以及Travel Rule規定相關資料傳輸格式，並須隨虛擬通貨之特性細緻化確認客戶身分措施、可疑交易申報等洗錢防制義務。整體而言，我國對虛擬通貨相關事業之立法仍採行中心化機構為主之立法模式，應考量虛擬通貨相關事業不同之商業模式細緻化所規範之義務主體及洗錢防制措施，以完善我國密碼資產之洗錢防制法制，接軌FATF所定之國際標準。
    A person named Satoshi Nakamoto published an essay titled “Bitcoin: A Peer-to-Peer Electronic Cash System” in 2008. Bitcoin is a peer-to-peer trading system based on distributed ledger technology（DLT）and cryptography to immediately and inexpensively execute transactions without intermediary institutions. Other crypto-assets such as Ether or USDT have been emerging gradually since then. Because of the characteristics of decentralization, pseudonym and cross-border crypto-assets, crypto-assets have been a means of money laundering and terrorist financing. The anti-money laundering（AML） laws in Taiwan have been revised the obliged entity to include “Enterprises Handling Virtual Currency Platform or Transaction” in 2018, and the Financial Supervisory Commission ROC (Taiwan) promulgated “Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Enterprises Handling Virtual Currency Platform or Transaction” on June 30, 2021. To improve the aforementioned legislation, This thesis referred to the standard FATF established and the legislative of the AML of the crypto-assets in the US and the EU. This thesis concludes that the definition of virtual currencies should include NFT, and the definition of the Enterprises Handling Virtual Currency Platforms or Transactions should be clearer. Moreover, the AML obligation such as CDD, STR and Travel Rule should be more precisely in accordance with the characteristics and the business model of the crypto-assets, as such to improve the legislative of the AML of the crypto-assets in Taiwan and to meet the FATF’s AML standard.
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    39. U.S. Department of Jsutice. (September 16, 2022). How To Strengthen International Law Enforcement Cooperation For Detecting, Investigating, And Prosecuting Criminal Activity Related To Digital Assets. Retrieved from https://www.justice.gov/opa/pr/justice-department-announces-report-digital-assets-and-launches-nationwide-network.
    40. U.S. Department of Justice. (2020). 2020 National Drug Threat Assessment. Retrieve from https://www.dea.gov/sites/default/files/2021-02/DIR-008-21%202020%20National%20Drug%20Threat%20Assessment_WEB.pdf.
    41. U.S. Department of Justice. (Aug. 18, 2021). Ohio Resident Pleads Guilty to Operating Darknet-Based Bitcoin ‘Mixer’ That Laundered Over $300 Million. Retrieved from https://www.justice.gov/opa/pr/ohio-resident-pleads-guilty-operating-darknet-based-bitcoin-mixer-laundered-over-300-million.
    42. U.S. Department of Justice. (Feb. 4, 2014). Manhattan U.S. Attorney Announces The Indictment Of Ross Ulbricht, The Creator And Owner Of The “Silk Road” Website. Retrieved from https://www.justice.gov/usao-sdny/pr/manhattan-us-attorney-announces-indictment-ross-ulbricht-creator-and-owner-silk-road.
    43. U.S. Department of Justice. (Feb. 8, 2022). Two Arrested for Alleged Conspiracy to Launder $4.5 Billion in Stolen Cryptocurrency. Retrieved from https://www.justice.gov/opa/pr/two-arrested-alleged-conspiracy-launder-45-billion-stolen-cryptocurrency.
    44. U.S. Department of Justice. (Nov. 5, 2020). United States Files A Civil Action To Forfeit Cryptocurrency Valued At Over One Billion U.S. Dollars Retrieved from https://www.justice.gov/usao-ndca/pr/united-states-files-civil-action-forfeit-cryptocurrency-valued-over-one-billion-us.
    45. U.S. Department of the Treasury. (2022). Study of the Facilitation of Money Laundering and Terror Finance Through the Trade in Works of Art. Retrieve from https://home.treasury.gov/system/files/136/Treasury_Study_WoA.pdf.
    46. U.S. Department Of The Treasury. (Jul. 7, 2022). Fact Sheet: Framework for International Engagement on Digital Assets. Retrieved from https://home.treasury.gov/news/press-releases/jy0854.
    47. U.S. Government Accountability Office. (2021). Additional Information Could Improve Federal Agency Efforts to Counter Human and Drug Trafficking. (GAO-22-105462). Retrieved from https://www.gao.gov/assets/gao-22-105462.pdf.
    48. U.S. Government Accountability Office. (2022.02). Use of Online Marketplaces and Virtual Currencies in Drug and Human Trafficking. (GAO-22-105101). Retrieved from https://www.gao.gov/assets/gao-22-105101.pdf.
    （四） 網路資源
    1. Amazon, What are Amazon Coins?. Retrieved from https://www.amazon.com/gp/help/customer/display.html?nodeId=GWSH56DBKXBNGC8E.
    2. American Bar Association, Derivatives, F. L. Committee, I. D. Products, P. Subcommittee and J. W. Group. (2020). Digital and Digitized Assets: Federal and State Jurisdictional Issues. Retrieved from https://www.americanbar.org/content/dam/aba/administrative/business_law/buslaw/committees/CL620000pub/digital_assets.pdf.
    3. Andrew Lisa. (May 31, 2022). 10 Major Companies That Accept Bitcoin. Yahoo!finance. Retrieved from https://finance.yahoo.com/news/10-major-companies-accept-bitcoin-160009563.html.
    4. Andy Greenberg. (April 29, 2014). `Dark Wallet` Is About to Make Bitcoin Money Laundering Easier Than Ever, WIRED. Retrieved from https://www.wired.com/2014/04/dark-wallet/.
    5. Angus Berwick & Tom Wilson. (Jun. 6, 2022). A Reuters Special Report: How crypto giant Binance became a hub for hackers, fraudsters and drug traffickers. Reuter. Retrieved from https://www.reuters.com/investigates/special-report/fintech-crypto-binance-dirtymoney.
    6. Binance Research. (Sep. 29, 2020). Spartan Protocol (SPARTA). Retrieve from https://research.binance.com/en/projects/spartan-protocol.
    7. Binance. (Feb. 2, 2022). Introducing BNB Chain: The Evolution of Binance Smart Chain. Retrieve from https://www.binance.com/en/blog/ecosystem/introducing-bnb-chain-the-evolution-of-binance-smart-chain-421499824684903436.
    8. Chainalysis. (2022). The 2022 Crypto Crime Report Original data and research into cryptocurrency-based crime. Retrieved from https://go.chainalysis.com/rs/503-FAP-074/images/Crypto-Crime-Report-2022.pdf.
    9. Cheyenne Ligon, et al. (Nov. 12, 2022). `FTX Has Been Hacked`: Crypto Disaster Worsens as Exchange Sees Mysterious Outflows Exceeding $600M. OINDESK. Retrieved from https://www.coindesk.com/business/2022/11/12/ftx-crypto-wallets-see-mysterious-late-night-outflows-totalling-more-than-380m/.
    10. D. Schwartz, N. Youngs and A. Britto. (2018). The Ripple Protocol Consensus Algorithm. Retrieved from https://ripple.com/files/ripple_consensus_whitepaper.pdf
    11. E. Kim. (2021, September 7). Bitcoin mining consumes 0.5% of all electricity used globally and 7 times Google`s total usage, new report says. Business Insider. Retrieved from https://www.businessinsider.com/bitcoin-mining-electricity-usage-more-than-google-2021-9
    12. Eugene Kim.(Sep. 7, 2021). Bitcoin mining consumes 0.5% of all electricity used globally and 7 times Google`s total usage, new report says. BUSINESS INSIDER. Retrieve from https://www.businessinsider.in/investment/news/bitcoin-mining-consumes-0-5-of-all-electricity-used-globally-and-7-times-googles-total-usage-new-report-says/articleshow/85995150.cms.
    13. Guardian staff and agencies. (Oct. 7, 2022). World’s largest crypto exchange hacked with possible losses of $500m. THE GUARDIAN. Retrieve from https://www.theguardian.com/technology/2022/oct/07/binance-crypto-hack-suspended-operations.
    14. Guravais Grigg. (April 12, 2022). Combatting Trafficking With Blockchain Analysis. CHAINALYSIS. Retrieve from https://blog.chainalysis.com/reports/combatting-trafficking-with-blockchain-analysis/.
    15. ISO. (2013). ISO/IEC 29115:2013 Information technology — Security techniques — Entity authentication assurance framework. Retrieve from https://www.iso.org/standard/45138.html.
    16. ISO. (2018). ISO 31000:2018 Risk management — Guidelines. Retrieve from https://www.iso.org/standard/65694.html.
    17. ISO. (2018). ISO/IEC TS 29003:2018 Information technology — Security techniques — Identity proofing. Retrieve from https://www.iso.org/standard/62290.html.
    18. ISO. (2021). ISO 24366:2021(en) Financial services — Natural person identifier (NPI). Retrieve from https://www.iso.org/obp/ui/#iso:std:iso:24366:ed-1:v1:en.
    19. Jack Schickler. (Jul. 5, 2022). NFT Platforms Should Be Subject to Money-Laundering Regulation, EU Lawmakers Say. COINDESK. Retrieve from https://www.coindesk.com/policy/2022/07/04/nft-platforms-should-be-caught-by-eu-money-laundering-overhaul-lawmakers-say/.
    20. KPMG. Blockchain analytics tools offer new ways to ‘follow the money’ in ransomware cases. Retrieve from https://home.kpmg/xx/en/home/insights/2021/08/blockchain-analytics-tools-offer-new-ways-to-follow-the-money-in-ransomware-cases.html.
    21. Ledger Insights. (Jul. 5, 2021). Aave to launch KYC-enabled permissioned DeFi for institutions. LEDGER INSIGHT. Retrieve from https://www.ledgerinsights.com/liquidshare-bnp-paribas-euroclear-in-cbdc-trial-for-securities-settlement/.
    22. M. Rauchs, A. Glidden, B. Gordon, G. Pieters, M. Recanatini, F. Rostand, K. Vagneur and B. Zhang. (2018). Distributed Ledger Technology systems: A Conceptual Framework. University of Cambridge. Retrieved from https://www.jbs.cam.ac.uk/wp-content/uploads/2020/08/2018-10-26-conceptualising-dlt-systems.pdf.
    23. M. Shen. (2021, May 3). Binance Smart Chain`s Spartan Protocol Loses $30M+ in Exploit. CoinDesk. Retrieved from https://www.coindesk.com/markets/2021/05/02/binance-smart-chains-spartan-protocol-loses-30m-in-exploit/
    24. Mikołaj Barczentewicz. (Jul. 26,2022). Why the EU’s Rushed ‘Travel Rule’ for Crypto Should Be Struck Down. COINDESK. Retrieve from https://www.coindesk.com/layer2/2022/07/25/why-the-eus-rushed-travel-rule-for-crypto-should-be-struck-down/.
    25. Nick Szabo. (1994). Smart Contracts. Retrieve from https://www.fon.hum.uva.nl/rob/Courses/InformationInSpeech/CDROM/Literature/LOTwinterschool2006/szabo.best.vwh.net/smart.contracts.html.
    26. Nick Szabo. (1996). Smart Contracts: Building Blocks for Digital Markets. Retrieve from https://www.fon.hum.uva.nl/rob/Courses/InformationInSpeech/CDROM/Literature/LOTwinterschool2006/szabo.best.vwh.net/smart_contracts_2.html.
    27. Notabene. (2022). The State of Crypto Travel Rule Compliance Report. Retrieved from https://notabene.id/state-of-crypto-travel-rule-compliance-report.
    28. Paul Grewal. (Mar. 27, 2022). Making your voice heard ahead of Thursday’s critical EU vote. COINBASE. Retrieve from https://www.coinbase.com/blog/making-your-voice-heard-ahead-of-thursdays-critical-eu-vote.
    29. PWG. (2021). Report on Stablecoins. Retrieved from https://home.treasury.gov/system/files/136/StableCoinReport_Nov1_508.pdf.
    30. S. Nakamoto. (2008). Bitcoin: A Peer-to-Peer Electronic Cash System. Retrieved from https://bitcoin.org/bitcoin.pdf
    31. The Wolfsberg Group. (2022). Wolfsberg Financial Crime Principles for Correspondent Banking. Retrieve from https://www.wolfsberg-principles.com/sites/default/files/wb/Wolfsberg%20Correspondent%20Banking%20Principles%202022.pdf.
    32. The Wolfsberg Group. (May 5, 2021). Wolfs- berg Correspondent Banking Due Diligence Questionnaire. Retrieve from https://www.wolfsberg-principles.com/wolfsbergcb.
    33. Vitalik Buterin (2014), Ethereum: A Next-Generation Smart Contract and Decentralized Application Platform. Retrieved from https://ethereum.org/669c9e2e2027310b6b3cdce6e1c52962/Ethereum_White_Paper_-_Buterin_2014.pdf.
    （五） 法院判決
    1. Securities And Exchange Commission (SEC) v. Howey Co., 328 U.S. 293 (1946).
    2. United States v. Ulbricht, 31 F. Supp. 3d 540, 547 (S.D.N.Y. 2014).
    二、 中文文獻
    （一） 專書
    1. P. D. Filippi & A. Wright（著），王延川、徐珮菱（譯）（2019），區塊鏈與法律：程式碼之治，元照。
    2. 李傑清，洗錢防制的課題與展望，初版，2006年2月年2月。
    3. 林順益、邱錦添，最新洗錢防制法實用，初版，2019年。
    4. 謝雪妮，〈銀行業防制洗錢及打擊資恐機制實務〉，收於：新洗錢防制法──法令遵循實務分析，頁381-421，台北：元照。
    （二） 期刊論文
    1. 王文宇，虛擬貨幣與智能合約的應用與法律問題，會計研究月刊，第397期，頁95-101，2018年12月。
    2. 王志誠，洗錢防制法之發展趨勢－金融機構執行洗錢防制之實務問題，月旦法學雜誌，第267期，頁5-18，2017年7月。
    3. 王湘衡，近期我國洗錢防制及打擊資恐之進展及趨勢，期貨人，第80期，頁35-37，2021年
    4. 吳盈德，創新金融科技與洗錢防制區是，月旦法學雜誌，第267期，頁19-29，2017年8月。
    5. 林仁光，由兆豐銀案談銀行監理－由銀行治理及銀行保密法之遵循出發，月旦法學雜誌，第259期，頁19-33，2016年12月。
    6. 林盟翔，數位通貨與普惠金融之監理變革──兼論洗錢防制之因應策略，月旦法學雜誌，第267期，頁30-75，2017年8月。
    7. 林漢堂，論金融機構及其從業人員防制洗錢之法律責任──以洗錢防制法第七條、第八條罰則規定之探討為主，成大法學，第18期，頁193-241，2009年12月。
    8. 林繼恆、楊岳平、李鎧如，新興金融科技遭濫用於犯罪之研究，刑事政策與犯罪防治研究，第30期，頁141-202，2021年12月。
    9. 徐珮菱，洗錢防制法治之研究──以區塊鏈及加密數位貨幣為中心，月旦法學雜誌，第288期，頁73-99，2019年5月。
    10. 徐珮菱、高培勛，去中心化金融之法律規範研究──以Defi借貸為核心，高大法學論叢，第16卷第1期，頁185-231，2020年9月。
    11. 郭戎晉，美國區塊鏈與智能契約技術立法之發展與重要問題，月旦法學雜誌，第310期，頁146-163，2021年9月。
    12. 陳家駿，「元宇宙」科技之法律議題初探，Metaverse美麗新世界的來臨？，月旦法學雜誌，第322期，209-223，2022年3月。
    13. 陳麗娟，歐盟洗錢防制法規發展現況之研究，萬國法律，第234期，89-111，2020年12月。
    14. 楊岳平，區塊鏈時代下的證券監管思維挑戰：評金管會最新證券型虛擬通貨監管方案，臺大法學論叢，第48卷，頁1279-1374，2019年11月。
    15. 楊岳平，虛擬通貨的洗錢防制監管疆域與國際標準—評我國「虛擬通貨平台及交易業務事業防制洗錢及打擊資恐辦法」，法律扶助與社會，第9期，頁93-140，2022年9月。
    16. 楊岳平，論非同質化代幣的基本法律關係與消費者保護，台灣法律人，第3期，頁48-62，2021年9月。
    17. 楊岳平，論虛擬通貨之法律定性──以民事法與金融法為中心，月旦法學雜誌，第301期，頁46-63，2020年6月。
    18. 臧正運，區塊鏈運用對金融監理之啟示與挑戰，月旦法學雜誌，第267期，頁136-152，2017年8月。
    19. 臧正運，論密碼資產的興起與金融監理機關之職能變革，月旦法學雜誌，第301期，頁64-85，2020年6月。
    20. 蔡佩玲，國際洗錢防制發展趨勢與我國洗錢防制新法——兼論刑事政策變革，刑事政策與犯罪防治研究專刊，第14期，頁3-12，2017年10月。
    21. 蔡佩玲，虛擬貨幣與洗錢防制──未知之金流世界交易規則，月旦法學雜誌，第324期，頁132-142，2022年5月。
    22. 蔡佩玲，錢的秩序與遊戲──洗錢防制新法解析，月旦刑事法評論，第4期，頁109-116，2017年3月。
    23. 鄭婷嫻，區塊鏈技術應用於我國公司治理法制之研究，東吳法律學報，第30卷第3期，頁1-43，2019年1月。
    （三） 學位論文
    1. 鄭學豐，我國虛擬通貨事業辦理防制洗錢業務之研究，國立臺灣大學碩士論文，2021。
    （四） 政府資料
    1. 立法院第107卷第95期(4619)上冊公報。
    2. 行政院民國110年4月7日院臺法字第 1100167722 號，行政院公報第27卷第64期。
    3. 行政院洗錢防制辦公室，2021年國家洗錢資恐及資武擴風險評估報告，2022年10月19日。
    4. 金融監督管理委員會，新聞稿，金管會「數位身分認證及授權」主題式監理沙盒及業務試辦之辦理近況，2022年01月18日， https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202207220001&dtable=News，最後瀏覽日：2022年11月15日。
    5. 金融監督管理委員會民國110年9月30日金管銀法字第11002729181號令，行政院公報第27卷第185期。
    6. 劉燕玲，參加防制洗錢金融行動工作組織(FATF)舉辦之「虛擬資產服務提供者(VASP)監理論壇」等會議出國報告，2021年。
    （五） 網路資料
    1. Binance—Academy，什麼是打包代幣？，2021年1月20日，https://academy.binance.com/zt/articles/what-are-wrapped-tokens。
    2. 桑幣筆記，使用混幣器就一定能隱匿蹤跡嗎？開源工具 Tutela 如何破解 Tornado cash 的匿名性，2021年12月30日，https://zombit.info/how-to-crack-tornado-cash-by-open-source-tool-tutela/。
    3. BTM成詐騙轉帳供具 台灣無主管機關，大紀元，2022年3月20日，https://www.epochtimes.com/b5/22/3/20/n13660024.htm。
    4. 蔣永佑，防制虛擬資產犯罪，行政院洗防辦與金管會合辦研討會，中時新聞網，2022年3月23日，https://www.chinatimes.com/realtimenews/20220323001470-260402?chdtv。
    5. 陳美君，25台BTM街頭現身 央行示警加密資產詐騙，自由時報，2022年3月27日，https://ec.ltn.com.tw/article/breakingnews/3873651。
    6. 李隆揆，詐團買虛擬貨幣洗錢 8人收押，聯合新聞網，2022年3月31日，https://udn.com/news/story/7315/6204469。
    7. 廖珮君，NFT、加密貨幣為何不納管？金管會曝關鍵原因，聯合新聞網，2022年4月11日，https://udn.com/news/story/7239/6231697。
    8. 洪綾襄，幣圈大屠殺 5天蒸發5000億美元市值...全球第三大穩定幣UST崩盤 與LUNA身陷死亡螺旋，2022年5月25日，財訊，https://www.wealth.com.tw/articles/327d3a98-b48b-4430-a354-25e9a19b087a。
    9. 鏈新聞，買「嘟嘟房永恆王NFT」終身停車免煩惱？購買功能型NFT前必知的那些事，2022年7月8日，https://abmedia.io/20220707-things-to-know-before-buying-utility-nft。
    描述: 碩士
    國立政治大學
    法律學系
    108651033
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0108651033
    資料類型: thesis
    顯示於類別:[法律學系] 學位論文

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