專題論文
Thesis

初探比特幣之民事強制執行
Preliminary Study on Bitcoin’s Compulsory Enforcement
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編著譯者
廖崇崴
出版日期
刊登出處
67
授權者
ISSN
1561-6312
地址
台北市士林區華岡路55號大賢館
電話
02-2861-0511
關鍵字
比特幣;比特幣之執法;區塊鍊;加密貨幣;虛擬貨幣;強制 執行;民事執行之脫產;科技法律;洗錢防制;無紙化支付
中文摘要
無紙化支付已襲捲吾人今日社會生活,比特幣以及區塊鍊技術之出 現已改變、改善了人們商業活動之模式,但是比特幣的加密性、半匿名 性、去中心化等特性也造成各國政府國內及跨國界執法上之困難,尤其 涉及比特幣之資金流向之監管與查緝,除了晚近討論熱烈的洗錢防制之 外,比特幣於民事強制執行之問題亦應值得注意。既然比特幣之執法問 題會發生在洗錢防制,理論上也無法排除民事債務人憑藉比特幣之特性 來逃避強制執行之可能。故本文自臺灣強制執行法架構中,分別探究比 特幣於強制執行程序之定性、比特幣持有與交易流向之財產狀況調查、 比特幣之查封以及比特幣之保管與換價等程序上等法律問題。基本上, 現行強制執行法僅能勉強應付涉及比特幣在內民事強制執行的部分問 題,執法上仍存許多猶待解決之處。隨著加密虛擬貨幣在臺商業活動中 使用比率之提升,我國民事執行之既有法律制度以及政府執法如何跟上無紙化支付潮流,值得持續觀察。
英文關鍵字
Bitcoin, Bitcoin Enforcement, Blockchain, Cryptocurrency, Virtual Currency, Compulsory Enforcement, Avoidance of Compulsory Enforcement, Technology Law, Anti-Money Laundering, Non-paper payment
英文摘要
The wave of non-paper payments have lunged at people’s social life. People’s business models have been altered and enhanced due to the appearance of Bitcoin and Blockchain technologies. The Bitcoin Blockchain system is encrypted, pseudonymous, and decentralized. However, these characters have lead to difficulties over the enforcement of laws, both nationally and transnationally. From my point of view, if uses of cryptocurrencies, such as the bitcoin, will cause relentless and intricate challenges to the AML (anti-money laundering) legal enforcement, then there is no doubt that the same predicament will be found when it comes to the handling of civil compulsory enforcement cases. Under the context of Compulsory Enforcement Act, Taiwan (CEA), I will examine the following related issues: the classification of Bitcoin, the tracking and investigation of debtors’ Bitcoin involved transactions, the seizure of Bitcoin assets, and the keeping and auction of Bitcoin assets. Basically, according to my research, our current CEA law and its practices could not entirely handle the enforcement cases which involved with Bitcoin, there are many existed “unresolved issues” that will require further attention.
目次
壹、前言與問題意識 貳、比特幣之簡述 一、比特幣之原理與特性 二、比特幣之取得與儲存 參、比特幣於民事強制執行之問題 一、於強制執行程序之定性 二、債務人以持有比特幣之方式規避民事執行 肆、調查執行債務人持有比特幣現況之困難 一、執行債務人財產現況之調查 二、命開示比特幣持有現況之困難 三、從 U.S v. Ulbricht 案看比特幣交易金流之追緝與困境 四、向第三人發函調查 五、小結 伍、比特幣之查封問題 一、查封之意義 二、需設法取得私鑰 三、當比特幣儲存於第三人處時:發扣押命令 四、當執行債務人自己保管比特幣時:以強制力取得私鑰 五、小結 陸、比特幣之保管與換價 一、比特幣之保管 二、比特幣之換價 柒、結論