가상자산과 테러리즘: FATF의 주요 권고를 중심으로

Abstract

Recently, there have been reports of terrorist groups using virtual currencies or cryptocurrency to solicit terrorist funds. This paper examines the new forms of terrorist financing that have emerged as the funding channels are being converted to digital with the development of technology, and reviews the international community’s discussion to eradicate terrorist financing, giving special reference to the recommendations of the International Anti-Money Laundering Organization, commonly known as FATF. The role of FATF is gradually expanded and emphasized as virtual assets are actively abused as a means of raising funds for terrorist groups. FATF has recently replaced the term virtual currency with the term virtual assets. The key recommendations of the FATF related to virtual assets and the domestic implementation of such recommendation were also explored with a focus on the revised Specific Financial Information Act. The prohibition of terrorist financing using virtual assets and anti-money laundering is a problem that cannot be solved solely by international norms or domestic laws due to the nature of the relevant act. Although the legal, administrative and financial system are different for each country, states should properly reflect the domestic situation to build a system that can efficiently identify illegal transactions suspected of financing terrorism, and actively take preventive measures to eradicate terrorist financing.