論台灣設立制裁專法之必要性-以銀行業之法令遵循為中心

Abstract

近年來國際間政治角力鬥爭往往運用金融制裁手段達到威嚇目的，導致制裁的涵蓋範圍廣大，其複雜程度涉及往往包括不單是國家，還有個人、公司、船隻、飛機、特定物品、原物料等等。制裁範圍不僅龐大，複雜程度也越趨提升，負責執行金融制裁的金融機構所承擔的風險也不容小覷，光看歷年來美國OFAC對金融機構裁罰的鉅額罰款便知其重視程度，罰款不僅僅是支付金額了事，情節嚴重甚至可能吊銷營業執照甚至被判緩刑，無論對該金融機構本身或是國家形象皆有莫大的影響。 台灣於民國（下同）85年通過亞洲第一部洗錢防制專法，86年加入亞太洗錢防制組織（APG），成為創始會員國之一，90年接受APG第一輪相互評鑑因有專法成效良好，96年第二輪評鑑被列為一般追蹤名單，但因相關法制未與時俱進，100年被列為加強追蹤名單，107年底的第三輪相互評鑑，其結果為亞洲第一的佳績。整體而言，台灣在洗錢防制層面已有長足的進步。然而，制裁法規與洗錢防制乃截然不同的法律基礎，其立法目的、法令遵循以及監管方式也完全不同，縱使金融制裁法令遵循的重要性已漸漸受到重視之時，台灣銀行業多數仍採用制裁法令遵循與洗錢防制混合監控方式作為組織架構，形成「重洗錢、輕制裁」的現象。 本文將探討制裁與洗錢防制之差異處，從實務上銀行架構是否應將制裁與洗錢防制業務從組織層面分流，探討制裁與洗錢防制不同的作業風險屬性，進而探討台灣現行資恐法規在法令上的不足之處，最後從法律層面比較台灣、美國及聯合國在制裁法規與洗錢防制法律分層下的不同及法源依據，作為未來台灣增設制裁專法或制裁相關行政授權的參考依據。

In recent years, many countries often use financial sanctions to achieve their political goal in international conflicts. Financial sanctions cover a wide range of subjects including countries, individuals, companies, ships, aircraft, specific objects, raw materials, which are quite complicated. Financial institutions responsible for implementing financial sanctions thus bear high risks. Over the years, OFAC has imposed huge fines on financial institutions for violations of regulations; financial institutions even risk the revocation of their business licenses or business suspension in serious circumstances. Therefore, financial institutions that violated the sanction regulations and their countries might suffer great damages. Taiwan passed the first anti-money laundering law in Asia in 1997. In the following year, Taiwan joined the Asia/Pacific Group on Money Laundering (APG) and became one of the founding members. In the second round of evaluation in 2007, it had been listed as a general tracking list because the relevant regulations have not been updated, and it was listed as an enhanced tracking list in 2011. The results of the third round of mutual evaluation at the end of 2018, Taiwan got a best score in the APAC region. Overall, Taiwan has made significant improvements in terms of anti-money laundering. However, financial sanction regulations are completely different with anti-money laundering regulations in legislative purposes and regulatory methods. Even though financial sanctions had become more important in recent years, most financial institutions in Taiwan adopt a mixed organizational structure that consolidates the monitoring of sanctions compliance and anti-money laundering, which results in the phenomenon of 'heavy anti-money laundering and light sanction compliance'. This thesis will discuss the difference between sanction compliance and anti-money laundering. It will discuss whether financial institutions should organizationally separate sanction compliance from anti-money laundering from an operational risk perspective. It then discusses the insufficiency of the current counter-terrorist financing laws and regulations in Taiwan and compares the difference between Taiwan, the United States, and the United Nations in sanctions laws and anti-money laundering laws from a legal perspective It will finally offer a suggestion for Taiwan to build its own sanction laws in the future.