論預付款項業務之洗錢防制—— 以遊戲點數為中心

Abstract

本文以我國之遊戲點數濫用於犯罪與洗錢的現象出發，探討此類業務容易被用於洗錢的原因與我國法的缺漏，並從洗錢防制的角度進行比較法的研究，包含參考防制洗錢金融行動工作組織（FATF）的監管建議及美國銀行保密法的規定。本文基於比較法的研究結果進而提出預付款項業務特別是遊戲點數的洗錢防制修法芻議。 本文第二章先介紹遊戲點數的發展與運作方式，並簡介遊戲產業中的各個角色。本文將遊戲業的預付款項業務分為「遊戲點數卡」、「遊戲點數」、「遊戲幣」，而其發行人分別為「遊戲點數卡發行商」、「遊戲點數發行商」與「線上遊戲營運商」。本章整理透過上述業務洗錢的方法，並分析其容易被用於犯罪或洗錢的原因。 本文第三章探討「遊戲點數（卡）發行商」與「線上遊戲營運商」是否有洗錢防制的義務，並分別從遊戲點數與線上遊戲的相關規範以及洗錢防制法的角度，分析相關業者的洗錢防制義務。分析結果發現，大多數的相關業者並無洗錢防制義務，惟目前我國主管機關與相關業者正共同研議自主的洗錢防制對策。 本文第四章針對「遊戲點數卡」、「遊戲點數」、「遊戲幣」的交易模式，整理FATF建議與美國銀行保密法相關的規定，並分析「遊戲點數卡發行商」、「遊戲點數發行商」與「線上遊戲營運商」在此二制度下是否為洗錢防制義務主體。 本文第五章基於外國法的研究結果，針對我國洗錢防制法提出監管芻議。本文建議的重點包含將收取並移轉款項的業者以及發行預付票券的業者增列為洗錢防制法下的金融機構。

This thesis examines the misuse of game points for criminal activities and money laundering in Taiwan. It explores the reasons why such businesses are susceptible to money laundering and highlights the loopholes in Taiwan's legal framework. Furthermore, it conducts a comparative analysis from the anti-money laundering perspective, drawing upon the Financial Action Task Force (FATF) Recommendations and the Bank Secrecy Act of the United States. Based on the findings of these comparative studies, the thesis proposes amendments to Taiwan’s Money Laundering Control Act related to the prepaid payment businesses, particularly the game points business. Chapter 2 begins by providing an overview of the development and operational mechanisms of game points and introducing the different roles within the gaming industry. The prepaid payment services within the gaming industry are categorized into "game point cards," "game points," and "game coins," with corresponding issuers identified as "game point card providers," "game point providers," and "online game operators." Furthermore, this chapter systematically examines the money laundering methods associated with these services and analyzes the underlying reasons for their vulnerability to criminal exploitation or money laundering activities. Chapter 3 examines whether "game point (card) providers" and "online game operators" owes a duty to implement anti-money laundering measures based on relevant regulations governing game points and online games as well as the Money Laundering Control Act. The findings indicate that most businesses do not owe anti-money laundering obligations, leading to the current collaborative efforts between competent authorities and businesses to develop voluntary anti-money laundering measures. Chapter 4 examines the transaction models of "game point cards," "game points," and "game coins." It consolidates the FATF recommendations and relevant provisions of the Bank Secrecy Act in the United States. Furthermore, it analyzes whether "game point card providers," "game point providers," and "online game operators" owes anti-money laundering obligations under these two regimes. Chapter 5 proposes amendments to Taiwan’s Money Laundering Control Act based on the comparative findings in Chapter 4. The key recommendations proposed in this chapter include classifying the businesses that accept and transfer funds, including voucher (and gift card) issuers, as financial institutions under the Money Laundering Control Act.