論人頭帳戶之法律管制──以無正當理由交付提供帳戶罪為核心

Abstract

本文旨在以洗錢防制法第22條「無正當理由交付提供帳戶罪」（下稱系爭規定）為中心探討人頭帳戶之管制體系。系爭規定係為因應人頭帳戶問題之猖獗而設，同時具備「管制交付提供帳戶之脫法行為」及「教育人民保護帳戶」之立法目的。立法者採行「先行政，後司法」之管制模式，並引入金融帳戶功能暫時性限制，以期能達成上開立法目的。但由於立法過程之倉促，使系爭規定在實務上出現諸多問題，不論是刑罰部分還是行政罰部分皆是如此。而本文將藉由對立法過程之說明探究立法者對系爭規定之理解。 接著本文將以實務判決為核心，討論系爭規定在實務上的問題。在刑罰部分，將首先說明系爭規定在洗錢犯罪體系中的定位，接著討論系爭規定之構成要件問題，包含「行為客體」、「交付、提供予他人使用」、「正當理由」、「主觀要件」及「特別行為形式要件」在內，並逐一說明本文見解。最後本文將討論以刑罰處罰交付提供帳戶行為之合憲性問題，並進行比例原則之操作。 在行政罰部分，本文將會從系爭規定的三方法律關係開始討論，並說明告誡處分之法律效果及定性，再討論金融帳戶功能暫時性限制之相關問題。由於金融帳戶功能暫時性限制是在立法院審議過程中由立法委員要求引入之制度，因此並未經過審慎評估，使其在實務上面臨許多問題，且其合憲性亦有疑慮。本文會將金融帳戶功能暫時性限制及警示帳戶制度及異常帳戶制度相比較，以此說明金融帳戶功能暫時性限制之功能、法律定性及合憲性問題所在。而本文亦將著重討論受處分人之行政救濟，希望能找出充分保障行為人訴訟權之方式，尤其是金融帳戶功能暫時性限制和警示帳戶重疊導致救濟無實益之情況有無任何解套方式。 最後，本文將會進行立法論之討論，並提出「以行政罰代替刑罰」之方向，期能對臺灣應對人頭帳戶問題之法制有所啟發。

This thesis aims to explore the legal control regime concerning dummy accounts, centering on Article 22 of Money Laundering Control Act, the Crime of Delivering Accounts Without Justifiable Reasons (the Subject Provision). The Subject Provision was enacted to counter the proliferation of dummy account issues. Its legislative purposes include both regulating the illegal circumvention of law by delivering accounts and educating the public on protecting their accounts. The legislature adopted the "first administrative, then judicial" control model, along with the introduction of temporary restrictions on financial account functions, hoping to achieve the aforementioned objectives. However, due to the hasty legislative process, the Subject Provision has encountered numerous practical issues in both its criminal and administrative penalty aspects. This thesis investigates the legislative intent behind the Subject Provision by detailing its legislative history. The study then focuses on judicial decisions to discuss the practical challenges of the Subject Provision. In the criminal penalty section, the thesis first clarifies the position of the Subject Provision within the money laundering crime regime. Subsequently, it discusses issues concerning the elements of the offense, including the object of the conduct, the element of "delivering or providing to others for use," "justifiable reasons," subjective elements, and the special formal conduct requirements, articulating the author's viewpoint on each. Finally, the thesis analyzes the constitutionality of criminal punishment for delivering accounts, utilizing the principle of proportionality. Regarding the administrative penalties, the thesis begins by discussing the three-party legal relationship inherent in the Subject Provision's administrative structure. It then explains the legal effects and nature of the reprimand. The system of temporary restrictions on financial account functions was introduced at the request of legislators during the review process. Consequently, it lacked careful evaluation, leading to numerous implementation problems and raising concerns regarding its constitutionality. The study compares the temporary restrictions on financial account functions with the watch-listed account system and the unusual account system to elucidate the former's function, legal nature, and constitutional vulnerabilities. Furthermore, the thesis focuses on the administrative relief available to the individuals subject to the disposition, seeking methods to fully safeguard their right of instituting legal proceedings, especially addressing the issue where overlapping temporary restrictions and the alert account system render judicial remedies ineffective in practice. Finally, the thesis engages in legislative discussions, proposing one major directions to inspire reform in Taiwan's legal system concerning dummy accounts: replacing criminal penalties entirely with administrative penalties.