交大法學評論 (Sep 2023)
人壽保險公司所受洗錢及資恐風險 與相應抵減風險措施研究 A Study of the Risk of Money Laundering and Terrorism Financing Faced by Life Insurance Companies and Mitigating Measures Thereof
Abstract
按 2021 年國家洗錢資恐及資武擴風險評估報告評估結果，人壽保險公司被評估為高風險弱點產業。本於人壽保險商品係屬能積累大額資金、交易大額資金或是允許大額資金解約的保險商品類型，其提供犯罪行為人高度停泊價值，為隱匿不法資金的絕佳管道。本文爬梳產業常見疑似洗錢及資恐態樣後，認為「強化人壽保險公司與其他金融機構之防制洗錢及打擊資恐資訊交流機制」、「課予人壽保險公司間接辨識實質受益人之強制性義務」以及「就違反確認客戶身分程序之人壽保險公司人員，訂定合乎比例原則之過失行政責任」能有效抵減人壽保險業所受之洗錢及資恐風險。 According to Taiwan’s 2021 National ML/TF/PF Risk Assessment Report, life insurance companies are regarded as particularly vulnerable to the aforesaid risk. Indeed, life insurance products are of a unique category that allows for the accumulation and transaction of large amounts of cash or policy termination thereof. This provides offenders with great value for parking capital and thus makes an excellent channel for hiding illicit funds. After going over the common types of suspicious money laundering and terrorism financing transactions seen in the sectors, this study concludes that “bolstering the information exchange between life insurance companies and other financial institutions with regard to anti-money laundering and countering the financing of terrorism,” “imposing the mandatory obligation of indirect identification of beneficial owners on life insurance companies,” and “defining the negligent breach of duty in accordance with the principle of proportionality by the personnel of life insurance companies who fail to follow the protocol for verifying client identities” will prove effective in mitigating the risk of money laundering and terrorism financing faced by life insurance companies.
