자금세탁방지법 상의 실제 소유자의 확인 및 검증에 관한 소고

다국어 초록 (Multilingual Abstract)

Beneficial owner means the natural person(s) who ultimately owns or controls a customer and/or the natural person on whose behalf a financial transaction is ultimately being conducted. It also includes those persons who exercise ultimate effective control over a legal person or arrangement.
The beneficial owner has become the big social issue today as the tax evasion, the terrorism or the secret fund emerged as the major social problem after the term was first used at the revised FATF 40 recommendations in 2003.
Under the beneficial owner identification system which has been enforced in Korea since Jan. 1, 2016, following the international trend, focusing on the ownership and controlling structure, the person with 25% of stocks or more of the legal person etc. was defined as the beneficial owner as a representative. After identifying of the beneficial owner, the financial institutions are required to assess the anti-money laundering risk, to collect the information on and take the reasonable measures to verify the identity of the beneficial owner, to keep all records on the identification & verification of the customer and to document all the information concerned.
Countries around the world, taking a deep interest, are enforcing this system powerfully, especially, under the PATRIOT Act of 2001 in USA and the Money Laundering Regulations 2007 in U.K. and under the 4th Anti-Money Laundering Directive in EU.

참고문헌 (Reference)

1 금융정보분석원, "자금세탁방지제도 유권해석사례집" 2018

2 전한덕, "자금세탁방지제도 상의 실제소유자 확인의무에 대한 연구" 법학연구원 40 (40): 237-272, 2016

3 전국은행연합회, "자금세탁방지업무 지침 및 해설"

4 "금융위원회 보도자료"

5 Alaa Saleh Ghaith, "Ultimate Beneficial Owners(UBO) Between Identification and Verification"

6 "UK Extractive Industries Transparency Initiative: Beneficial ownership"

7 LexisNexis, "The Hidden World of Beneficial Ownership"

8 Toledo Blade, "Swiss Sentence Five in Banking Scandal"

9 Encyclopaedia Britanica, "Petrobras scandal"

10 AUSRAC, "Meeting Your Beneficial Obligations"

11 FinCEN, "Frequently asked questions Regarding Customer Due Diligence Requirements for Financial Institutions"

12 Financial Action Task Force on Money Laundering, "Frequently asked questions"

13 Beth Moskow-Schnoll, "FinCEN’s Beneficial Ownership Rule: More Practical Tips and Answers to Frequently Asked Questions"

14 FinCEN, "FinCEN’s Beneficial Ownership Rule: More Practical Tips and Answers to Frequently Asked Questions"

15 "FATF 40 Recommendations"

16 "FATF 40 Recommendations"

17 UK Small Business, "Enterprise and Employment Act 2015"

18 "EU 4th Anti-Money Laundering Directive"