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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 9-Mar-2023 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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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.
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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.
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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/.
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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.
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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
dc.contributor.advisor 臧正運zh_TW
dc.contributor.author (Authors) 劉曜暉zh_TW
dc.creator (作者) 劉曜暉zh_TW
dc.date (日期) 2023en_US
dc.date.accessioned 9-Mar-2023 18:30:56 (UTC+8)-
dc.date.available 9-Mar-2023 18:30:56 (UTC+8)-
dc.date.issued (上傳時間) 9-Mar-2023 18:30:56 (UTC+8)-
dc.identifier (Other Identifiers) G0108651033en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/143807-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 法律學系zh_TW
dc.description (描述) 108651033zh_TW
dc.description.abstract (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。		zh_TW
dc.description.abstract (摘要) 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.en_US
dc.description.tableofcontents 目次
第一章 緒論 1
第一節 研究動機與研究目的 1
第二節 研究方法 8
第一項 比較研究法 8
第二項 文獻分析回顧法 9
第三節 研究架構 9
第四節 研究範圍與限制 9
第二章 密碼資產之意義及其技術與原理 11
第一節 密碼資產之定義及其原理 11
第一項 密碼資產之定義與範圍 11
第二項 密碼資產之底層技術及其運作模式 15
第三項 密碼資產之特性 26
第二節 密碼資產之類型與態樣 27
第一項 基本分類：支付型、功能型與資產型密碼資產 27
第二項 支付型密碼資產之特殊類型：穩定幣（Stablecoin） 28
第三項 資產型密碼資產之特殊類型：非同質化代幣（NFT） 31
第三節 密碼資產之參與者 33
第一項 區塊鏈技術之相關參與者 33
第二項 其他密碼資產生態圈之事業 33
第三章 密碼資產之洗錢風險、態樣與挑戰 41
第一節 洗錢之概述 41
第一項 洗錢之意義、目的與方法 41
第二項 風險基礎方法之洗錢防制模式 46
第三項 既有之洗錢防制手段與措施 50
第二節 密碼資產之洗錢風險與挑戰 56
第一項 密碼資產之基本洗錢風險 57
第二項 不同功能密碼資產之特殊洗錢風險 61
第三項 小結 64
第三節 密碼資產之洗錢案例 65
第一項 Silk Road 66
第二項 Spartan協議受駭客入侵並進行跨鏈洗錢 69
第三項 Lichtenstein與Morgan案 71
第四節 小結 75
第四章 國際間密碼資產洗錢防制之法制 76
第一節 FATF 76
第一項 FATF四十項建議下之虛擬資產與VASP之範圍 76
第二項 FATF對 VASP所要求之洗錢防制義務 81
第三項 FATF四十項建議實施成效報告 103
第四項 小結 105
第二節 美國 106
第一項 美國之洗錢防制架構及既有規範 106
第二項 FinCEN將「可轉換虛擬通貨（CVC）」納入洗錢防制規範 110
第三項 MSB於CVC之具體適用 113
第四項 小結 120
第三節 歐盟 120
第一項 歐盟洗錢防制指令之立法歷程概述 120
第二項 第五號洗錢防制指令對密碼資產之規範 123
第三項 第五號洗錢防制指令之缺失及其修正 127
第四項 歐盟Travel Rule之規範 130
第四節 小結 151
第五章 我國密碼資產洗錢防制現況與建議 153
第一節 我國密碼資產洗錢防制監理架構 153
第一項 對密碼資產之用語及其定義 153
第二項 虛擬通貨平台及交易業務事業 157
第三項 確認客戶身分程序 160
第四項 Travel Rule之規範 163
第五項 交易紀錄保存義務 164
第六項 交易之申報義務 164
第二節 缺失與檢討 166
第一項 虛擬通貨之定義問題 166
第二項 虛擬通貨事業之範圍問題 171
第三項 欠缺適當之虛擬通貨事業註冊登記制度 176
第四項 客戶盡職調查應細緻化其身分資訊之內容 177
第五項 落實Travel Rule之困境 179
第六項 發展虛擬通貨交易監控之新興作法 184
第七項 針對虛擬通貨洗錢防制之組織調整與協作模式 186
第三節 小結 187
第六章 結論 204
參考文獻 208		zh_TW
dc.format.extent 5267951 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108651033en_US
dc.subject (關鍵詞) 密碼資產zh_TW
dc.subject (關鍵詞) 加密貨幣zh_TW
dc.subject (關鍵詞) 虛擬通貨zh_TW
dc.subject (關鍵詞) 虛擬資產zh_TW
dc.subject (關鍵詞) 洗錢防制zh_TW
dc.subject (關鍵詞) 反洗錢zh_TW
dc.subject (關鍵詞) 旅行規則zh_TW
dc.subject (關鍵詞) Crypto-asseten_US
dc.subject (關鍵詞) Cryptocurrencyen_US
dc.subject (關鍵詞) Virtual asseten_US
dc.subject (關鍵詞) Virtual currencyen_US
dc.subject (關鍵詞) Anti-money launderingen_US
dc.subject (關鍵詞) AMLen_US
dc.subject (關鍵詞) Travel ruleen_US
dc.title (題名) 我國密碼資產洗錢防制法制之研究zh_TW
dc.title (題名) A Study on the Anti-Money Laundering of Crypto-assets in Taiwanen_US
dc.type (資料類型) thesisen_US
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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.
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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/.
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14. Guravais Grigg. (April 12, 2022). Combatting Trafficking With Blockchain Analysis. CHAINALYSIS. Retrieve from https://blog.chainalysis.com/reports/combatting-trafficking-with-blockchain-analysis/.
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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.
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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。
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