금융기관 고객주의의무에 관한 법적 연구 : 우리나라의 자금세탁방지법제를 중심으로

다국어 초록 (Multilingual Abstract)

Abstract

A Study on Customer Due Diligence
of Financial Institutions
Focused on the Anti-Money Laundering Acts of Korea

Yang Kon Kim
Department of Law
Graduate School
Kyung Hee University


Customer due diligence is a “Know Your Customer” banking practice or regulation which requires financial institutions to identify the customer up to the standard for identifying the identity of the customer and the beneficial owner. While undergoing a series of financial scandals out of the private banking secrecy in the 1970s, there appeared customer due diligence for the first time in the Agreement on Swiss banks' code of conduct between the Swiss Bankers Association and the banks. Thereafter the customer due diligence was discussed in the Basel Committee documents such as the Prevention of Criminal Use of the Banking System for the Purpose of Money Laundering(1988), the Core Principles for Effective Banking Supervision (“Basel Core Principles”)(1997), and the Core Principles Methodology(1999), and started to be seriously considered with the publication of the report, “Customer Due Diligence for Banks”(2001).
In October 2000 and November 2002, the Wolfsberg Group, an association of international banks, announced the Wolfsberg Anti-Money Laundering Principles on Private Banking, and Wolfsberg Anti-money Laundering Principles for Correspondent Banking. At last, the customer due diligence became de facto international standard that should be adhered to by banks, and with much substance added to the customer due diligence among the 40 FATF recommendations revised in June 2003.
Right after the 9/11 terror attack, the United States has played the leading role in the customer due diligence together with the European Union. These days the anti-money laundering regulations center on the prevention of money laundering and terrorist financing.
Likewise, Korea has implemented two acts, i.e., the Financial Transaction Reports Act and the Prohibition of Financing for Offences of Public Intimidation Act, and subsequent regulations. Under the Korean anti-money laundering regime, customer due diligence requires financial institutions to pay reasonable attention to customers by identifying the customer and verifying the customer’s identity or identifying the purpose of the transaction and the beneficial owner, in order for the financial products or services they provide not to be abused for money laundering.
In this connection, several frequently used terms need some explanation. For example, simplified customer due diligence means that financial institutions may not apply part of the procedures or methods for customer identification procedures on the customers or financial products and services assessed low in money laundering risk. But they cannot omit to identify the customer identification information.
Enhanced customer due diligence means that financial institutions should identify the additional information on the customers or financial products and services assessed high in money laundering risk in addition to identifying the customer and verifying the customer’s identity.
Transactions requiring customer identification mean new account opening, occasional transactions and other transactions requiring customer identifications. “New account opening” means opening of a new savings account․brokerage account or other accounts; purchasing and signing of insurance policy․subtraction․lending․guarantee agreement and factoring contract; issuing certificates of deposit(CD)․cover bills and so on; opening of a mutual fund account; safety deposit box contract and trusted custody bill; other signing contracts with financial institutions for the purpose of starting financial transaction. “Occasional financial transactions” mean deposit or transfer without bankbook․remittance of foreign currency or currency exchange; issuance and payment of a cashier’s check; separate safekeeping (if the seal is not tampered, deposit amount is considered below the threshold); buying or selling of prepaid card; other financial transactions made and done not on an account opened at financial institutions. Occasional financial transactions shall include not only one-off transactions above the threshold but also occasional transactions made under the same name of a person with the accumulated amount over the period of 7 days exceeding the threshold (hereinafter referred to as linked transactions). "Threshold" means 20 million Korean Won, and in case of foreign currency transactions, 10 thousand U.S. Dollars or the equivalent in other foreign currency.
Financial institutions should perform the customer due diligence regardless of new account opening and occasional financial transactions more than 20 million Korean Won(or 10 thousand U.S. dollars equivalent) when having suspicion that the customer is laundering money. When it is worried that the existing customer due diligence information does not correspond with the fact or there is suspicion on its validity, financial institutions should perform the customer due diligence again even when having transactions after performing the customer due diligence.
In principle, financial institutions should perform the customer due diligence according to the procedures in the enforcement decree of the Financial Transaction Reports Act before the completion of the financial transactions. Provided: in case that the Commissioner of the Korea Financial Intelligence Unit(KoFIU) determines as inevitable for the character of the financial transactions, financial institutions can perform the customer due diligence after the financial transactions exceptionally. For example, the customer due diligence should be performed at the first financial transaction after the account opening by the transaction party in case of the collective account opening for employees or students, at the time of payment of the insured amount․maturity refund and other payment to its claimants in case of insurance for the benefit of third party in Article 639 of Commercial Act or when the claim is made on the insured amount ‧ refund amount and other payment amount, at the first financial transaction after those transactions in case that the total amounts of the occasional financial transactions in the name of the same person in 7 days are more than the thresholds(20 million Korean Won, and in case of foreign currency transactions, 10 thousand U.S. Dollars or the equivalent in other foreign currency.
Identification information of the individuals (including foreigners) that financial institutions should identify includes name, real name number, address and contact point(actual residence or contact point in case of foreign non-residents), date of birth and sex(for foreign non-residents only) and nationality(for foreigners only).
Financial institutions should verify all the identification information of the individuals.
With respect to the individuals who are assessed high in money laundering, financial institutions should identify, as additional information, the information on the identity of the beneficial owner(s), occupation or line of business(for self-employed businessmen only), purpose of the transactions, source of the transaction funds, and what is judged necessary to dispel the financial institutions’ money laundering worry.
Identification information of the juridical persons(including for-profit and non-for-profit juridical persons and foreign entities) that financial institutions should identify includes name of the juridical persons or entities, real name number, line of business (in case of for-profit juridical persons) and contact point of the company, information on the representative(in line with the identification information of the individual), address of the head office and places of business(actual whereabouts which can be reached for contact in case of foreign legal entities), the purpose of establishment(in case of non-for-profit juridical persons). Financial institutions should also confirm the actual existence of the juridical entities or the legal relationships by means of such documents as a certified copy of corporate register.
Identification information of the juridical persons that financial institutions should verify includes name of the juridical persons or entities, real name number, line of business (in case of for-profit juridical persons), address of the head office and places of business(actual whereabouts which can be reached for contact in case of foreign legal entities), and purpose of the establishment(in case of non-for-profit juridical persons).
With respect to the juridical persons who are assessed high in money laundering risk, financial institutions should identify, as additional information, information on the identity of the beneficial owner(s), classification information(large enterprises, small and medium-sized enterprises), listing information(KOSPI, KOSDAQ), establishing date, basic information on the company including home page(or e-mail) address, purpose of the transactions, source of the transaction funds, and what is judged necessary to dispel the financial institutions’ money laundering worry.
In the KoFIU AML/CFT Regulation, in addition to customer identification & verification and identification of additional information, the duty of enhanced customer due diligence is imposed on the financial institutions individually as to the respondent banks, private banking customers subject to the identification of additional information, politically exposed persons, FATF non-cooperative countries and territories, customers financing for offences of public intimidation as the special high risk customers. Non-residents, casinos․loan traders․ money exchangers etc. dealing large amount of cash, dealers in expensive precious metals customers financing for offences of public intimidation subject to public notice of Financial Services Commission, terrorists included in the United Nations Consolidated List, juridical persons or entities separately established for managing the individuals’ trusted properties and companies with nominee stockholders or bearer stocks are also regarded as the general high risk customers, though not individually provided as the special high risk customers.
In addition to this, KoFIU AML/CFT Regulation provides as to the high risk financial products and services.

목차 (Table of Contents)

• 목 차
• 제1장 서론
• 제1절 연구의 목적 및 필요성 1
• 제2절 연구의 범위와 방법 4
• 제2장 고객 주의의무의 연혁과 국제기준
• 제1절 고객 주의의무의 의의 및 연혁 7
• 제2절 고객 주의의무의 효용성 11
• 1. 금융기관의 건전성 제고 11
• 2. 의심되는 거래의 보고와 새로운 금융서비스 창출 12
• 제3절 바젤위원회의 기준 12
• 1. 자금세탁을 목적으로 하는 은행제도의 범죄적 사용방지에 관한 선언 13
• 2. 효과적인 은행업무감독을 위한 핵심준칙 16
• 3. 핵심준칙방법론 18
• 4. 은행의 고객 주의의무 지침 19
• 제4절 볼프스베르그 자금세탁방지원칙 27
• 1. 종합자산관리서비스에 관한 볼프스베르그 자금세탁방지원칙 28
• 2. 환거래업무를 위한 볼프스베르그 자금세탁방지원칙 31
• 제5절 국제자금세탁방지기구(FATF) 40개 권고사항 33
• 1. FATF 설립의 배경 33
• 2. 2003년 6월 시행 FATF 40개 권고사항 중 고객 주의의무 35
• 3. 2003년 6월 시행 FATF 40개 권고사항 중 고객 주의의무 관련 사항에 대한 검토 46
• 제3장 외국 입법례
• 제1절 미국 48
• 1. 고객알기정책의 연혁 48
• 2. 고객알기정책의 근거 및 주요 내용 49
• 제2절 유럽연합(EU) 53
• 1. 제1차 지침 54
• 2. 제2차 지침 55
• 3. 제3차 지침 및 지침 2006/70/EC 56
• 4. 미이행의 결과 64
• 제3절 일본 65
• 1. 고객 주의의무제도의 연혁 65
• 2. 고객 주의의무제도의 주요 내용 65
• 제4절 스위스 66
• 1. 은행의 고객 비밀주의와 최근 동향 66
• 2. 고객 주의의무제도의 주요 내용 67
• 제5절 홍콩 69
• 1. 고객 주의의무제도의 연혁 69
• 2. 고객 주의의무제도의 주요 내용 70
• 제4장 우리나라의 고객확인제도
• 제1절 고객확인제도의 연혁 72
• 제2절 고객확인의 정의 76
• 1. 고객확인의 정의 76
• 2. 익명 또는 가명계좌의 개설금지 79
• 제3절 위험관리체계 80
• 1. 위험의 분류 81
• 2. 국가 위험 82
• 3. 고객 위험 82
• 4. 상품 및 서비스 위험 84
• 제4절 고객확인의 적용대상 86
• 1. 계좌 신규개설 86
• 2. 일회성 금융거래 87
• 3. 기타 고객확인이 필요한 거래 88
• 4. 신원 확인 면제 금융거래의 범위 89
• 5. 기존 고객에 대한 고객확인 90
• 6. 인수・합병과 고객확인 91
• 7. 해외지점 등에 대한 고객확인 91
• 제5절 이행 시기 92
• 1. 원칙과 예외 92
• 2. 지속적인 고객확인의무 94
• 3. 비대면거래 95
• 4. 고객공지의무 96
• 제6절 고객신원의 확인 및 검증 96
• 1. 원칙 96
• 2. 신원확인 및 검증 97
• 3. 실소유자 102
• 4. 요주의 인물 여부 확인 105
• 5. 고객확인 및 검증거절시 조치 등 106
• 6. 소결 106
• 제7절 전신송금 108
• 1. 전신송금의 정의 및 자금세탁의 위험 108
• 2. 적용대상 108
• 3. 송금 금융기관의 주의의무 109
• 4. 중개 금융기관의 주의의무 111
• 5. 수취 금융기관의 주의의무 111
• 6. 관련정보의 보관과 적용예외 111
• 제8절 제3자를 통한 고객확인 이행 112
• 1. 제3자를 통한 고객확인 이행의 정의 및 자금세탁의 위험 112
• 2. 이행 요건 및 최종 책임 112
• 제9절 고위험군에 대한 강화된 고객확인 114
• 1. 통칙 114
• 2. 환거래계약 115
• 3. 추가정보 확인이 필요한 종합자산관리서비스 고객 118
• 4. 외국의 정치적 주요인물 119
• 5. FATF 비협조 국가 122
• 6. 공중협박자금조달 고객 123
• 제10절 위험기반 거래감시체계 124
• 1. 거래감시체계의 범위 125
• 2. 비정상적 거래에 대한 주의 126
• 3. 지속적 감시 절차 등 126
• 4. 결과 분석 및 분석 자료의 보존 126
• 제11절 관련 자료 보존체계 127
• 1. 보존기간 127
• 2. 보존자료 128
• 3. 보존방법 및 보존장소 129
• 제5장 우리나라 고객확인제도의 문제점과 개선방안
• 제1절 근거 법규체계의 명확화 필요 130
• 제2절 고객신원의 확인 및 검증 제도의 개선방안 133
• 1. 고객신원의 확인 및 검증 수단 명확화 133
• 2. 외국인고객 신원의 확인 및 검증 수단 개선 필요 134
• 3. 대리인과의 거래시 고객(본인)에 대한 신원 확인 수단의 개선 필요 135
• 4. 소결 136
• 제3절 실소유자 개념에 대한 구체적인 조항의 신설 필요 138
• 1. 실소유자의 정의 138
• 2. 종합자산관리서비스에 관한 볼프스베르그 자금세탁방지원칙에서의 취급 139
• 3. 실소유자 확인절차에 관한 개선 방안 140
• 제4절 연결거래의 고객확인 이행시기 및 전신송금 관련 개선방안 141
• 1. 연결거래의 고객확인 이행시기 개선 방안 141
• 2. 전신송금 관련 개선 방안 142
• 제5절 금융기관의 고객확인의무 위반에 대한 과태료 부과 논의 142
• 1. 특정금융거래보고법 일부 개정안의 개요 142
• 2. 특정금융거래보고법 일부개정안에 대한 검토 143
• 제6절 최근의 대법원 전원합의체 판결과 고객확인을 통한 합의차명거래 차단 논의 145
• 1. 금융실명제와 고객확인제도의 비교 145
• 2. 금융실명제에 대한 최근의 판례 146
• 3. 소결 152
• 제7절 금융실명제와 고객확인제도의 통합 논의 153
• 제6장 결론 155
• 참 고 문 헌 159
• Abstract 164
• <부록 1> FATF 40개 권고사항(2003) 170
• <부록 2> FATF 40개 권고사항 1996/2003 주요 변경내용 199