|Abstract: ||近年來，洗錢一詞常引起國際社會矚目，洗錢亦成為大眾討論之議題，洗錢係隱瞞或掩飾犯罪收益之來源與性質，使該金融收益合法化之行為。然因為洗錢係一種嚴重影響社會、經濟，其不僅幫助犯罪者逃避法律制裁，更助長新犯罪型態產生，損害金融機構之信譽，造成國家金融失序，破壞經濟穩定。近年來由於科技進步，金融交易方式多元化，幾乎所有金融交易模式皆有可能被犯罪者利用成為洗錢工具，其中以金融機構最容易被犯罪者利用，故健全防制洗錢機制，有效防範犯罪者洗錢，係政府當前最重要之課題，因此如何建置健全的洗錢防制機制，促進金融機構完善的內部控制機制，加強風險管理，於洗錢防制及金融反恐方面發揮重要的防禦功能。 然而，何謂洗錢？洗錢究竟是甚麼﹖為何洗錢之行為會引起世界各國如此的重視﹖為何各國均要將「洗錢」界定為犯罪呢﹖主要係其導致的金融問題與影響國家司法秩序與經濟層面甚大。「洗錢」所涉及的範圍從最早的毒品犯罪，衍伸成為犯罪組織、經濟詐欺、國際恐怖活動，甚至於恐嚇、綁架、暴力、內線交易等犯罪事件。尤其在歷經恐怖攻擊事件後，國際恐怖組織活動更是世界各國防制之重點。恐怖份子活動多為有組織的犯罪，而其資金的來源又絕大多數來自洗錢活動取得。所以，有效的嚇阻洗錢活動，即可達到有效的打擊國際恐怖活動與重大犯罪案件之目的。 由於「洗錢」之性質具有跨國性、跨區域性、跨地域性等特性，但因為各國之國情不盡相同，對於洗錢的認知與防制的積極度亦不相同，所以反射於洗錢防制之立法模式與相關措施亦有不同。故而現實運作上，在打擊跨國性的洗錢行為上，常因上述之狀況致無法有效達成。 以我國而言，亦同樣面臨洗錢活動所衍生新興犯罪模式，我國洗錢防制法制定於1996年10月，係為亞洲第一部防制洗錢之專法。實施多年之後，在適用過程中，即發現有部分不盡妥適之設計，以致在實務上有若干窒礙難行之處，所以我國在2003年1月、2016年12月完成洗錢防制法部分條文之修正，然我國在防制洗錢之範圍，除法條修正以外，更有賴金融機構等加強防制；洗錢防制法對於我國多數人而言，不論是金融機構從業人員或是執法機關執法人員都是陌生的，甚至在大學法律系課程中，也幾無相關之課程安排。此陌生度更來自於國人普遍欠缺對於金融環境和機制應有之尊重。我國處在資本主義的大環境，不論民眾、商業或國家，均參與比重甚高的金融活動，但對於附隨於金融活動之金融服務，過於忽略應有之成本及其肩負之社會責任。 近年因國際洗錢與資恐事件頻傳，包括如巴拿馬文件事件、恐怖主義盛行等，國際對於防制洗錢與打擊資恐之壓力愈趨升高。而我國緊接著又要面臨第三輪相互評鑑，包括在2017年底前提交國家報告、2018年第4季接受現地評鑑，但從2007年第二輪相互評鑑以來迄至2017年提交國家報告已近10年時間，法制如未及時到位，實務運作不能改變。 2016年8月19日兆豐銀行紐約分行，卻遭美國紐約州金融服務署（NYDFS ,New York Department of financial service）以違反洗錢防制法處以台灣金融史上最高罰款1.8億美元，其原因為何？究竟美國與我國在洗錢防制上之金融監理機制有何不同是本文討論之重點，並藉此加強我國在於防制洗錢工作中有關金融機構之部分提供建議，期使該防制工作能夠更為完善。|
The term “money laundering” has become an increasing focal point of international concern in recent years, as well as being an issue of extensive public discussion. Money laundering is defined by concealing or covering up the source and nature of a business’s finances through illegal means in an effort to make the profit gained appear legitimate.Money laundering has a negative social and economic effect on society. Not only does it result in criminal acts being free from legal penalty, it also encourages new patterns of crime to emerge that subsequently damage the reputation of financial institutions, disrupt national financial order, and destroy economic stabilization. Due to the scientific and technological progress of recent years, the means of financial transaction has diversified greatly so that almost all models of financial transaction can be used as tools for easy money laundering manipulation. Of those financial transactions, financial institution is the easiest to be manipulated by criminals. As a result of this, finding ways to a build sound money laundering control system and prevent money laundering from criminals effectively is a major issue for international governments. Moreover, building a sound money laundering control system that will also improve internal functioning for financial institutions while enhancing risk management is vital to establishing a more effective defense function. However, what is money laundering? What exactly does money laundering mean? Furthermore, what does money laundering carry so much weight worldwide, and why is it deemed a crime by all countries? The main reason that strict guidelines are needed is that laundering has a severe impact in regard to national legal order and economic performance. Even more serious is that money laundering often encompasses other illegal activity from various criminal organisations, such as the underground drug trade, economic fraud, the funding of international terrorist activities, and crimes related to actions like blackmail, kidnapping, violent coercion and insider trading. Preventing the activities from international terrorism organization is even more vital for all countries especially after terrorist attack incidents. As terrorist activities are often organized crimes and their source of fund usually gains from money laundering activities. Therfore, detering money laundering effectively could achieve purposes of cracking down international terrorist activities and prevent major crimes. The nature of money laundering is transnational, cross-regional, and cross-locational, however, due to the diversity conditions of each country, there are different perceptions of money laundering between nations along with different governmental rules. For that reason, the legislative models of money laundering control and its allied measures differ. As a result, cracking down on transnational money laundering cannot be achieved effectively through just one of the existing means of operation. In Taiwan, we face new patterns of crime related to money laundering activities. The Money Laundering Control Act was enacted in October 1996, and is the first special law for money laundering control in Asia. After years of enforcement, some elements of the Act were deemed unsuitable as they have proven too difficult to enforce practically in the process of application. Accordingly, the Act has been twice amended in January 2003 and December 2016. Rather than making occasional amendments to the law once an issue arises, the Taiwanese government should arguably be more vigilant on potential problems before they occur by giving greater control to relevant financial institutions. Most Taiwanese workers based in financial institutions and law enforcement authority are not familiar with The Money Laundering Control Act, and very few university courses has been taught in the department of law. This could explain the seeming lack of general respect for our financial environment and systems across the country. We live in a capitalist country where we are all involved in a high proportion of financial business activity to some degree, yet we largely ignore the necessary cost and social responsibility that financial services require for financial services. For the past few years, many financial malfeasance cases have erupted, such as the Panama Papers scandal and international funding of terrorist groups. This has consequently added to the need for more robust international money laundering and counter terrorist controls. Moreover, we will face the third round of the Asia/Pacific Group assessment soon, including submitting a national report before the end of 2017 and receiving the season 4 mutual evaluation in 2018. This comes a full decade after the second round of mutual evaluation in 2007. If the legal system is not revaluated in time, the practice will again not be changed. The New York Branch of Mega International Commerical Bank was fined by the NYDFS （New York Department of financial service）on August 19th 2016 for violating the Money Laundering Control Act, and was penalized with a 1.8 billion (US dollars) fine, the highest in Taiwan’s financial history. But what was the reason for it? The main focus of this dissertation is to analyze differences between the financial supervision for money laundering control in the Taiwanese and USA governments, while making recommendations on how related financial institutions can enhance money laundering control in Taiwan, in the hope of achieving a better preventive system. Using Mega malfeasance case as an example, this study has analyzed the differences between the Taiwanese and USA systems with respect to the financial supervision mechanism in an attempt to find out the shortcomings of this system in Taiwan. The study then presents recommendations on how the authorities can improve Taiwan’s financial supervision system, in the hope that the recommendations assist in carrying out Taiwan’s financial supervision policy more effectively to enhance the financial institutions’ managerial efficiency, allowing the country to pass the third round of Asia/Pacific Group on Money Laundering (APG) successfully.