從數位經濟下逃漏稅手法論防制洗錢之對策

Abstract

臺灣司法實務雖早已改採改良式當事人進行主義，惟仍有若干思維殘存糾問主義色彩，尤其是對被告不利益之事項，仍遺留著職權進行主義之餘威。以累犯為例，司法實務向認為關於被告具有「累犯事實」以及「應加重量刑之事項」，屬於法院認定事實與適用法律之基礎事項，客觀上有調查之必要性，法院「應」依職權加以調查。惟最高法院刑事大法庭 110 年度台上大字第 5660 號裁定，藉助於司法院釋字第 775 號解釋所蘊涵的司法改革理路，做出震撼性的宣告：上開累犯事項，應分別由檢察官負舉證、說明責任。此一裁定，雖是最高法院擺脫職權進行主義舊例的一小步，但已足以將司法改革之路往前推進一大步。

The breakthrough development of information and communication technology has contributed to the realization of the digital economy. Besides online transfers, ATM transfers, and credit card payments, new forms such as supermarket barcodes, supermarket codes, QR codes provided by hyperlinks, virtual currency transactions, etc., a money laundering plan usually comes with the result of tax evasion. This article first, analyzes the common elements of money laundering behavior and tax evasion behavior and common money laundering judgment indicators, continues to observe common tax crimes from a practical perspective, and explains the characteristics of tax money laundering crimes in the digital economy, and finally tries to propose possible solutions.