📋 Korean Law Insight | Business Law
By Attorney NOH UJIN | HANBYOL LAW LLC, Seoul
Korean Anti-Money Laundering (AML) Compliance for Foreign Banks and Financial Institutions
South Korea operates one of Asia's most robust Anti-Money Laundering (AML) and Counter-Financing of Terrorism (CFT) regimes, shaped by its membership in the Financial Action Task Force (FATF) since 1996 and successive amendments to its primary AML statute. For foreign banks, securities firms, insurance companies, and fintech operators establishing or maintaining a presence in Korea, understanding and fully implementing Korean AML/CFT obligations is not optional — non-compliance can result in license revocation, administrative fines of up to KRW 5 billion, and criminal prosecution of responsible officers.
This guide provides a comprehensive overview of Korea's AML framework, the specific obligations imposed on financial institutions, and practical compliance strategies for foreign entities operating in the Korean market.
1. The Korean AML Legal Framework
Korea's AML/CFT regime rests on three primary legislative pillars:
1.1 Act on Reporting and Using Specified Financial Transaction Information (FTRA)
The Act on Reporting and Using Specified Financial Transaction Information (특정금융거래정보의 보고 및 이용 등에 관한 법률, "FTRA"), first enacted in 2001 and last substantially amended in 2021 to incorporate virtual asset service providers, is the cornerstone of Korea's AML compliance regime. The FTRA:
- Requires covered financial institutions to implement customer due diligence (CDD) programs
- Mandates reporting of Suspicious Transaction Reports (STRs) and Currency Transaction Reports (CTRs)
- Establishes the Korea Financial Intelligence Unit (KoFIU) as the central body receiving and analyzing financial intelligence
- Applies to banks, securities firms, insurance companies, credit card companies, mutual savings banks, VASPs, and certain non-financial businesses
1.2 Act on Prevention of Concealment of Criminal Proceeds
The Act on Prevention of Concealment of Criminal Proceeds (범죄수익은닉의 규제 및 처벌 등에 관한 법률) criminalizes money laundering and provides for seizure, forfeiture, and restitution of criminal proceeds. Penalties include up to five years' imprisonment or fines of up to KRW 30 million for individuals, and corporate penalties for entities.
1.3 Terrorism Financing Prevention Act
The Act on Prevention of Financing of Terrorism and Proliferation of Weapons of Mass Destruction establishes obligations to screen customers against UN Security Council sanctions lists, domestic designated terrorist lists, and to file terrorism financing reports (TFRs) with KoFIU.
2. Korea Financial Intelligence Unit (KoFIU)
KoFIU, established under the Financial Services Commission (FSC), functions as Korea's FATF-compliant financial intelligence unit. KoFIU:
- Receives and analyzes STRs and CTRs from approximately 60,000+ reporting entities annually
- Disseminates analyzed intelligence to law enforcement agencies (police, prosecutors, tax authority)
- Conducts on-site inspections of financial institutions' AML programs
- Maintains Korea's beneficial ownership registry framework
- Coordinates with foreign FIUs through the Egmont Group
Day-to-day AML examination of licensed financial institutions is conducted by the Financial Supervisory Service (FSS), which may impose corrective orders, business suspension, or license revocation for material AML deficiencies.
3. Core AML Obligations for Financial Institutions
3.1 Customer Due Diligence (CDD)
Under FTRA Article 5-2, financial institutions must conduct CDD when:
- Establishing a new business relationship (account opening, loan application)
- Conducting one-time transactions of KRW 2 million or more in cash (or equivalent foreign currency)
- There is suspicion of money laundering or terrorism financing regardless of transaction size
- There is doubt about the veracity of previously obtained identification information
CDD requires verifying:
- Individuals: Full name, date of birth, address, and national ID or passport number
- Legal entities: Corporate registration number, business address, representative's identity, and — critically — beneficial ownership information for natural persons controlling 25% or more of the entity
3.2 Enhanced Due Diligence (EDD)
EDD is mandatory for higher-risk categories including:
- Politically Exposed Persons (PEPs) — domestic and foreign senior officials, their immediate family members, and known close associates
- Customers from FATF high-risk or monitored jurisdictions
- Shell companies, trusts, and complex ownership structures
- Correspondent banking relationships with non-Korean institutions
- Non-face-to-face customer relationships (online onboarding)
EDD requires senior management approval, detailed source-of-funds and source-of-wealth documentation, and enhanced ongoing monitoring with more frequent reviews.
3.3 Suspicious Transaction Reports (STR)
Under FTRA Article 4, financial institutions must file an STR with KoFIU within 3 business days of identifying a suspicious transaction. Suspicion is triggered when there are reasonable grounds to believe that transaction funds originate from criminal activity, or when a customer attempts to conduct a transaction for terrorism financing purposes.
Key STR considerations:
- There is no minimum threshold for STR filing — any suspicious transaction regardless of amount must be reported
- STR filings are subject to a strict "tipping-off" prohibition — institutions and employees are prohibited from disclosing the existence of an STR to the subject customer
- Safe harbor protection applies to good-faith STR filers against civil and criminal liability
- Failure to file a mandatory STR can result in administrative fines of up to KRW 20 million per violation
3.4 Currency Transaction Reports (CTR)
FTRA Article 4-2 requires automatic filing of a CTR with KoFIU for any cash transaction of KRW 10 million or more (or equivalent foreign currency) in a single business day. Unlike STRs, CTRs are objective threshold-based reports not requiring a subjective suspicion assessment. Financial institutions must:
- File CTRs within 30 days of the relevant transaction
- Maintain aggregation systems to detect multiple same-day cash transactions that collectively meet the threshold (structuring detection)
- Preserve CTR records for 5 years
3.5 Travel Rule Compliance
The FATF Travel Rule, adopted into Korean law via FTRA amendments effective January 2022, requires Virtual Asset Service Providers (VASPs) and financial institutions processing virtual asset transfers to transmit originator and beneficiary information when the transfer amount equals or exceeds KRW 1 million (approximately USD 750). Korea has implemented this through designated Travel Rule solution providers (VerifyVASP, CODE Solutions) and banks must verify counterparty VASP compliance before processing virtual asset-related wire transfers.
4. AML Program Requirements
Under FSS examination guidelines, every covered financial institution must maintain a documented AML/CFT Program comprising:
- Written AML Policies and Procedures: Board-approved, covering all FTRA obligations, risk-based approach methodology, escalation procedures
- Designated AML Compliance Officer (AMLCO): A senior officer (registered with FSS) responsible for overseeing the AML program, reviewing STR decisions, and liaising with KoFIU and regulators
- AML Risk Assessment: Annual enterprise-wide AML risk assessment identifying customer, product, geography, and channel risks
- Customer Risk Rating System: Systematic categorization of customers as low/medium/high risk, with corresponding CDD/EDD procedures
- Transaction Monitoring System (TMS): Automated system for detecting potentially suspicious transactions with documented alert review and disposition processes
- Employee Training Program: Annual AML training for all relevant staff, with enhanced training for compliance and front-line staff
- Independent AML Audit: Annual independent testing of AML program effectiveness by internal audit or qualified external auditors
- Sanctions Screening: Real-time screening of customers and transactions against UN, OFAC, Korean government, and EU sanctions lists
5. Special Obligations for Foreign Financial Institutions
5.1 Branch vs. Subsidiary Structure
Foreign banks operating as branches in Korea are subject to FSS oversight and must implement a standalone Korea AML program compliant with FTRA, even if the head office operates under a global AML framework. The FSS expects local branches to demonstrate genuine, functional AML controls — not merely reliance on group-level systems.
Foreign bank subsidiaries incorporated in Korea must comply as independent Korean legal entities, with their own AMLCO registered with FSS and a fully documented Korean AML program.
5.2 Correspondent Banking
Korean banks maintaining correspondent banking relationships with foreign financial institutions must conduct enhanced due diligence on the respondent institution, including:
- Assessing the respondent's AML controls, regulatory environment, and supervisory history
- Obtaining senior management approval for new correspondent relationships
- Documenting the nature and purpose of the relationship
- Refusing relationships with shell banks (institutions with no physical presence and not affiliated with a regulated group)
5.3 Cross-Border Information Sharing
Korean law imposes restrictions on transmitting customer financial information abroad. Foreign financial institutions seeking to share KoFIU intelligence or STR-related information with their head office AML teams must ensure compliance with PIPA (Personal Information Protection Act) data transfer requirements alongside FTRA obligations.
6. Penalties and Enforcement Trends
| Violation | Administrative Penalty | Criminal Penalty |
|---|
| Failure to conduct CDD | Up to KRW 30 million per case | Up to 1 year imprisonment |
| Failure to file STR | Up to KRW 20 million per case | Up to 1 year imprisonment |
| Tipping-off offense | KRW 3–10 million | Up to 3 years imprisonment |
| Failure to maintain records | Up to KRW 10 million | — |
| Systematic AML program failure | Up to KRW 5 billion; license suspension/revocation | Corporate criminal liability |
| Money laundering conviction | Asset forfeiture | Up to 5 years imprisonment |
The FSS has significantly increased AML enforcement since 2022, conducting thematic inspections of fintech firms, cross-border payment processors, and securities firms. Foreign financial institution branches have been cited for reliance on global systems without local customization and for inadequate Korean-language staff training.
7. Virtual Asset Service Providers (VASPs) — Special AML Regime
Since November 2021, crypto exchanges, wallet providers, and NFT platforms meeting the VASP definition under amended FTRA must:
- Register with KoFIU (separate from financial institution AML obligations)
- Obtain ISMS (Information Security Management System) certification from the Korea Internet & Security Agency (KISA)
- Implement the Travel Rule for transfers above KRW 1 million
- Refuse to transact with anonymous/pseudonymous wallets that cannot be identified
- File STRs and CTRs consistent with FTRA requirements applicable to banks
Foreign VASPs with Korean customers but no Korean establishment may still fall under FTRA scope if they conduct systematic business in Korea — this extraterritorial aspect requires careful legal analysis.
8. Practical Compliance Steps for Foreign Institutions
- Gap Analysis: Map current global AML program against Korean FTRA requirements; identify gaps in CDD procedures, record-keeping, and Korean-language documentation
- AMLCO Registration: Register a qualified Compliance Officer with FSS within 30 days of licensing; ensure Korean language proficiency
- Localized Procedures: Adapt global AML policies to specifically address Korean regulatory thresholds (KRW 10 million CTR, KRW 2 million CDD, Travel Rule KRW 1 million)
- KoFIU Registration: Register the institution's reporting portal access for electronic STR/CTR filing
- Sanctions List Integration: Integrate Korean government-designated terrorist/sanctions lists alongside OFAC/UN lists in screening systems
- Staff Training: Conduct annual Korean-language AML training; document attendance and test scores
- Correspondent Banking EDD: For foreign banks, document EDD performed on all correspondent relationships and obtain senior management sign-off
- Annual AML Audit: Engage a KRX-registered or Big Four accounting firm to conduct independent AML testing; present results to the board
Frequently Asked Questions (FAQ)
Q1: Does Korea's FTRA apply to our foreign bank's Seoul representative office?
A: Representative offices are generally not licensed to conduct banking business in Korea and therefore do not have the same FTRA obligations as branches. However, if the representative office facilitates transactions that constitute financial services, FTRA obligations may apply. Additionally, any marketing or referral activities that trigger account openings with the head office could trigger offshore obligations. A legal assessment of the specific activities is recommended.
Q2: What is the CTR threshold in Korea and how does it differ from the US and EU?
A: Korea's CTR threshold is KRW 10 million (approximately USD 7,500), which is significantly lower than the US threshold of USD 10,000. The EU does not have a uniform CTR system, but several member states use similar thresholds. Korea's lower threshold means more transactions trigger mandatory reporting, placing a heavier administrative burden on institutions with high cash transaction volumes.
Q3: How long must AML records be retained under Korean law?
A: Under FTRA, customer identification records must be retained for 5 years from the date the business relationship ends. Transaction records (including CTR/STR filings) must be retained for 5 years from the transaction date. These retention obligations apply regardless of whether the customer is still active. Failure to maintain records is an administrative violation under FTRA.
Q4: Our bank uses a global AML platform. Do we still need to implement separate Korean procedures?
A: Yes. FSS examination practice requires that Korean branches and subsidiaries demonstrate locally customized AML controls, not merely reliance on global systems. In practice, this means: (1) Korean-language policies and procedures; (2) Korean-currency transaction thresholds programmed into the TMS; (3) Local beneficial ownership registry searches (Korean corporate registry); (4) Korean sanctions list screening; and (5) An AMLCO registered with FSS who can communicate effectively with Korean regulators. Global platforms can be used but must be adapted to Korean specifications.
Q5: What are the consequences if our institution is found to have systemic AML deficiencies during an FSS inspection?
A: The FSS has a graduated enforcement arsenal. Initial deficiencies typically result in a written corrective order (경영유의사항) requiring remediation within a specified period. Repeated or serious failures can result in: (1) Institutional sanctions including fines up to KRW 5 billion; (2) Mandatory business improvement plans; (3) Suspension of specific business activities; (4) For branches: recommendation to the FSC to revoke the branch license; (5) For VASPs: immediate KoFIU registration suspension. Individual officers responsible for AML failures can face personal administrative sanctions, including disqualification from serving as financial institution officers for up to 5 years.
Q6: How does Korea's AML regime interact with cross-border wire transfer requirements?
A: Korea's wire transfer requirements under FTRA align with FATF Recommendation 16. For wire transfers of KRW 1 million or more, originating Korean financial institutions must include originator information (name, account number, address) and beneficiary information in the transfer message. Receiving institutions must screen incoming wire transfer information and file STRs for transactions that appear suspicious. The Travel Rule (for VASPs) uses the same KRW 1 million threshold but is managed through designated Travel Rule solution providers rather than SWIFT messaging.
Q7: Are there any AML safe harbor protections for financial institutions in Korea?
A: Yes. Under FTRA Article 5-3, financial institutions and their employees that file STRs in good faith based on reasonable grounds are protected from civil and criminal liability arising from the STR filing — even if it later proves that the filed transaction did not involve criminal proceeds. However, this safe harbor does not protect institutions that file STRs frivolously or in bad faith, and it does not shield institutions from liability for AML program failures (i.e., failing to file when required).
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📋 韩国法律洞察 | 商业法
作者：NOH UJIN律师 | HANBYOL LAW LLC，首尔
外资银行及金融机构韩国反洗钱（AML）合规指南
韩国自1996年加入金融行动特别工作组（FATF）以来，建立了亚洲最为严格的反洗钱（AML）和反恐怖融资（CFT）制度体系。对于在韩国开展业务的外资银行、证券公司、保险公司及金融科技运营商而言，充分履行韩国AML/CFT义务不仅是合规要求，更是持续运营的根本保障——违规可能导致营业执照被吊销、最高50亿韩元的行政罚款，以及对责任高管的刑事追诉。
一、韩国反洗钱法律框架
1. 《特定金融交易信息报告及利用等相关法律》（FTRA）
《特定金融交易信息的报告及利用等相关法律》（특정금융거래정보의 보고 및 이용 등에 관한 법률，以下简称"FTRA"）于2001年颁布，并于2021年经重大修订将虚拟资产服务提供商（VASP）纳入监管范畴。FTRA要求金融机构实施客户尽职调查（CDD）程序、提交可疑交易报告（STR）和大额现金交易报告（CTR），并设立韩国金融情报机构（KoFIU）负责接收和分析金融情报。
2. 《犯罪所得隐匿防止法》
该法律将洗钱行为入罪，并规定了对犯罪所得的没收、追缴和归还措施。个人最高可被处以5年有期徒刑或3000万韩元罚款，法人实体亦面临相应处罚。
3. 《恐怖融资预防法》
该法律要求金融机构针对联合国安理会制裁名单、国内指定恐怖分子名单进行客户筛查，并向KoFIU提交恐怖融资报告（TFR）。
二、主要合规义务
2.1 客户尽职调查（CDD）
在以下情形下，金融机构须对客户实施尽职调查：建立新业务关系时；单笔现金交易达200万韩元或以上时；存在洗钱或恐怖融资嫌疑时；对已获取身份信息的真实性存疑时。
识别内容包括：自然人——姓名、出生日期、地址、身份证或护照号码；法人实体——工商登记号、营业地址、法定代表人身份，以及控制25%以上股权的实际受益人信息。
2.2 强化尽职调查（EDD）
以下高风险情形强制要求实施EDD：政治敏感人物（PEP）及其直系亲属和密切关联人；来自FATF高风险或受监控司法管辖区的客户；壳公司、信托及复杂持股结构；境外金融机构代理行关系；非面对面客户关系（在线开户）。EDD要求高级管理层审批、详细的资金来源和财富来源证明，以及更频繁的持续监控。
2.3 可疑交易报告（STR）
在发现可疑交易后，金融机构须在3个工作日内向KoFIU提交STR，且无最低金额门槛限制。STR提交受严格的"告密禁令"约束，禁止向被报告客户披露STR的存在。善意提交STR的机构受到民事和刑事免责保护。
2.4 大额现金交易报告（CTR）
单个工作日内现金交易累计达到或超过1000万韩元（或等值外币）时，须向KoFIU提交CTR，并在交易发生后30日内完成申报。
2.5 旅行规则合规
自2022年1月起，VASP及处理虚拟资产转账的金融机构，在转账金额达到或超过100万韩元时，须传输发起方和受益方信息，以满足FATF旅行规则的要求。
三、外资金融机构特殊义务
外资银行的韩国分行须独立建立符合FTRA要求的AML合规体系，不得仅依赖总行的全球AML系统。外资银行的韩国子公司须作为独立韩国法人实体承担合规义务，在FSS注册独立的AML合规官（AMLCO），并维护完整的韩语AML合规文档。
四、违规处罚
| 违规类型 | 行政处罚 | 刑事处罚 |
|---|
| 未履行CDD义务 | 每案最高3000万韩元 | 最高1年有期徒刑 |
| 未提交STR | 每案最高2000万韩元 | 最高1年有期徒刑 |
| 告密违规 | 300-1000万韩元 | 最高3年有期徒刑 |
| 系统性AML违规 | 最高50亿韩元；暂停或吊销营业执照 | 法人刑事责任 |
五、常见问题解答（FAQ）
Q1：我行在韩国的代表处是否受FTRA约束？
代表处通常无权在韩国开展银行业务，因此承担的FTRA义务有所不同。但若代表处实质上促成了金融服务交易，相关义务可能适用。建议进行专项法律评估。
Q2：韩国CTR申报门槛与美国相比有何差异？
韩国CTR门槛为1000万韩元（约7500美元），显著低于美国的1万美元门槛。这意味着更多交易须强制申报，对现金交易量大的机构造成较重的行政负担。
Q3：AML相关记录须保留多长时间？
客户身份识别记录须自业务关系终止之日起保留5年；交易记录（含CTR/STR）须自交易日起保留5年。
Q4：我行可否使用全球AML系统，无需建立专项韩国程序？
不可以。FSS检查实践要求，韩国分行和子公司须展示本地化定制的AML管控措施，具体包括：韩语版政策与程序文件；按韩元交易门槛配置的交易监控系统；韩国语境下的制裁名单筛查；以及在FSS注册的、具备韩语沟通能力的AMLCO。
Q5：VASP在韩国须履行哪些特殊义务？
韩国VASP须向KoFIU注册，取得KISA颁发的ISMS认证，针对100万韩元以上的虚拟资产转账实施旅行规则，拒绝与身份不明的匿名钱包进行交易，并履行与银行相同的STR/CTR申报义务。
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📋 韓国法律インサイト | ビジネス法
執筆：NOH UJIN弁護士 | HANBYOL LAW LLC、ソウル
外資系銀行・金融機関のための韓国マネーロンダリング防止（AML）コンプライアンスガイド
韓国は1996年にFATF（金融活動作業部会）に加盟して以来、アジア屈指の強力なAML/CFT体制を構築してきました。韓国で事業を展開する外資系銀行、証券会社、保険会社、フィンテック事業者にとって、韓国AML/CFT義務の完全履行は不可欠です。違反した場合、営業許可の取消し、最高50億ウォンの行政制裁金、および担当役員の刑事訴追に至る可能性があります。
1. 韓国AML法的枠組み
1.1 特定金融取引情報の報告および利用等に関する法律（FTRA）
2001年制定、2021年に大幅改正されたFTRAは韓国AMLコンプライアンスの中核を成す法律です。対象機関に対し、顧客デューデリジェンス（CDD）プログラムの実装、疑わしい取引報告（STR）および高額現金取引報告（CTR）の提出、韓国金融情報機関（KoFIU）への報告を義務付けています。
1.2 犯罪収益の隠匿防止法
マネーロンダリングを犯罪とし、犯罪収益の没収・追徴・返還を規定する法律です。個人は最高5年以下の懲役または3,000万ウォンの罰金、法人には法人処罰が科せられます。
2. 主要なAML義務
2.1 顧客デューデリジェンス（CDD）
FTRA第5条の2に基づき、金融機関は以下の場合にCDDを実施しなければなりません：新規取引関係の開設時；現金200万ウォン以上の一時的取引時；マネーロンダリングまたはテロ資金供与の疑いがある時；既取得身分情報の真実性に疑義がある時。
2.2 強化デューデリジェンス（EDD）
政治的影響力を持つ人物（PEP）、FATFハイリスク・モニタリング対象国の顧客、シェル会社・信託・複雑な所有構造、コルレス銀行取引関係に対してはEDDが義務付けられています。上級管理職の承認、資金源と財産源に関する詳細な文書化、強化されたモニタリングが必要です。
2.3 疑わしい取引報告（STR）
疑わしい取引を確認した場合、金融機関は3営業日以内にKoFIUへSTRを提出する義務があります。最低金額の閾値はなく、金額の大小に関わらず全ての疑わしい取引を報告する必要があります。善意に基づくSTR提出に対してはセーフハーバー保護が付与されます。
2.4 高額現金取引報告（CTR）
1営業日の現金取引が1,000万ウォン以上の場合、取引日から30日以内にKoFIUへCTRを提出する義務があります。同日の複数回現金取引を集計して閾値を検出する必要があります（構造化取引の検出）。
2.5 トラベルルールへの対応
2022年1月より、VASPおよび仮想資産取引を処理する金融機関は、100万ウォン以上の仮想資産送金において、送金者と受取人の情報を伝達する義務があります。
3. AMLプログラム要件
FSS検査指針に基づき、対象金融機関は以下を含む文書化されたAML/CFTプログラムを維持する義務があります：取締役会が承認した書面によるAML方針・手続き；FSS登録済みのAMLコンプライアンス・オフィサー（AMLCO）；年次AMLリスク評価；顧客リスク格付けシステム；自動化された取引モニタリングシステム（TMS）；年次AML研修プログラム；独立したAML監査；制裁リストのスクリーニング。
4. 外資系金融機関に対する特別義務
韓国支店として営業する外資系銀行は、グローバルAMLシステムへの依存のみでは不十分であり、FTRA準拠の独立したAMLプログラムを実装する必要があります。FSS検査では、ローカル対応の実効性が重点的に審査されます。
5. 違反に対する制裁
| 違反類型 | 行政制裁 | 刑事制裁 |
|---|
| CDD義務不履行 | 1件あたり最高3,000万ウォン | 1年以下の懲役 |
| STR未提出 | 1件あたり最高2,000万ウォン | 1年以下の懲役 |
| 情報漏洩（tipping-off） | 300〜1,000万ウォン | 3年以下の懲役 |
| 組織的AML体制不備 | 最高50億ウォン；営業停止・許可取消し | 法人刑事責任 |
よくある質問（FAQ）
Q1：韓国のFTRAは弊行の代表者事務所にも適用されますか？
代表者事務所は一般に韓国での銀行業務を行う許可を持たないため、支店と同等のFTRA義務は負いません。ただし、実質的に金融サービスを提供している場合はFTRAが適用される可能性があります。具体的な活動内容に基づいた法的評価をお勧めします。
Q2：CTRの申告期限はいつですか？
取引日から30日以内にKoFIUへ電子申告する必要があります。複数の小額取引が同日に1,000万ウォンの閾値を超える場合も対象となります（構造化取引）。
Q3：弊社はグローバルAMLプラットフォームを使用しています。韓国独自の手続きも必要ですか？
はい、必要です。FSS検査では韓国向けにカスタマイズされたAML管理体制の実証が求められます。具体的には、韓国語の方針・手続き文書、韓国ウォン建ての取引閾値設定、韓国制裁リストのスクリーニング、FSS登録済みのAMLCOなどが必要です。
Q4：AML関連記録の保存期間はどのくらいですか？
顧客身元確認記録は取引関係終了から5年間、取引記録（CTR/STRを含む）は取引日から5年間保存する義務があります。
Q5：VASPに対する韓国の特別なAML要件は何ですか？
VASPはKoFIUへの登録、KISA発行のISMS認証取得、100万ウォン以上の仮想資産送金へのトラベルルール適用、匿名ウォレットとの取引拒否、銀行と同等のSTR/CTR報告義務を履行する必要があります。
📌 公式参考資料
📚 関連記事
📋 Perspectiva Legal Coreana | Derecho Comercial
Por el Abogado NOH UJIN | HANBYOL LAW LLC, Seúl
Cumplimiento AML para Bancos Extranjeros e Instituciones Financieras en Corea del Sur
Corea del Sur opera uno de los regímenes de prevención del lavado de dinero (AML) y financiamiento del terrorismo (CFT) más robustos de Asia, reforzado por su membresía en el GAFI desde 1996 y sucesivas reformas legislativas. Para bancos extranjeros, firmas de valores, aseguradoras y operadores fintech que operan en Corea, el cumplimiento total de las obligaciones AML/CFT no es opcional: el incumplimiento puede resultar en revocación de licencias, multas administrativas de hasta KRW 5.000 millones y enjuiciamiento penal de los responsables.
1. Marco Legal AML de Corea
Ley de Reporte y Uso de Información sobre Transacciones Financieras Especificadas (FTRA)
Promulgada en 2001 y enmendada significativamente en 2021 para incluir a los VASP, la FTRA es la piedra angular del régimen AML de Corea. Obliga a las instituciones financieras cubiertas a implementar programas de debida diligencia del cliente (CDD), presentar Reportes de Transacciones Sospechosas (STR) y Reportes de Transacciones en Efectivo (CTR), y establece la Unidad de Inteligencia Financiera de Corea (KoFIU) como organismo central.
2. Obligaciones Principales de AML
2.1 Debida Diligencia del Cliente (CDD)
Las instituciones financieras deben realizar CDD al establecer nuevas relaciones comerciales; al realizar transacciones en efectivo de KRW 2 millones o más; cuando existe sospecha de lavado de dinero o financiamiento del terrorismo; y cuando existen dudas sobre la veracidad de la información de identificación previamente obtenida.
2.2 Debida Diligencia Reforzada (EDD)
Obligatoria para: Personas Políticamente Expuestas (PEP) y sus familiares directos y asociados cercanos; clientes de jurisdicciones de alto riesgo o supervisadas por el GAFI; empresas fantasma, fideicomisos y estructuras de propiedad complejas; relaciones de banca corresponsal; y relaciones con clientes no presenciales.
2.3 Reportes de Transacciones Sospechosas (STR)
Las instituciones financieras deben presentar un STR a KoFIU dentro de los 3 días hábiles de identificar una transacción sospechosa, sin límite mínimo de monto. La prohibición de "tipping-off" prohíbe revelar la existencia del STR al cliente investigado. Las instituciones de buena fe están protegidas por el puerto seguro frente a responsabilidad civil y penal.
2.4 Reportes de Transacciones en Efectivo (CTR)
Obligatorio para transacciones en efectivo de KRW 10 millones o más en un día hábil, con presentación dentro de los 30 días de la transacción. Los sistemas de agregación son necesarios para detectar transacciones estructuradas.
2.5 Regla de Viaje (Travel Rule)
Desde enero de 2022, los VASP e instituciones financieras que procesan transferencias de activos virtuales deben transmitir información del originador y beneficiario para transferencias de KRW 1 millón o más.
3. Requisitos del Programa AML
Toda institución financiera cubierta debe mantener un Programa AML/CFT documentado que comprenda: políticas y procedimientos escritos aprobados por el directorio; un Oficial de Cumplimiento AML (AMLCO) registrado en la FSS; evaluación de riesgo AML anual; sistema de calificación de riesgo de clientes; sistema automatizado de monitoreo de transacciones (TMS); programa anual de capacitación en AML; auditoría AML independiente; y detección de sanciones en tiempo real.
4. Sanciones por Incumplimiento
| Infracción | Sanción Administrativa | Sanción Penal |
|---|
| Incumplimiento de CDD | Hasta KRW 30 millones por caso | Hasta 1 año de prisión |
| No presentar STR | Hasta KRW 20 millones por caso | Hasta 1 año de prisión |
| Infracción de "tipping-off" | KRW 3–10 millones | Hasta 3 años de prisión |
| Fallas sistémicas en programa AML | Hasta KRW 5.000 millones; suspensión o revocación de licencia | Responsabilidad penal corporativa |
Preguntas Frecuentes (FAQ)
P1: ¿Se aplica la FTRA a la oficina de representación de nuestro banco en Corea?
Las oficinas de representación generalmente no están autorizadas para realizar operaciones bancarias en Corea y no tienen las mismas obligaciones bajo la FTRA que las sucursales. Sin embargo, si la oficina de representación facilita transacciones que constituyen servicios financieros, las obligaciones de la FTRA pueden aplicarse. Se recomienda una evaluación legal específica.
P2: ¿Cuál es el umbral CTR en Corea y cómo se compara con otros países?
El umbral CTR de Corea es KRW 10 millones (aproximadamente USD 7.500), significativamente más bajo que el umbral de USD 10.000 de Estados Unidos. Esto significa que más transacciones activan la presentación obligatoria de reportes.
P3: ¿Por cuánto tiempo deben conservarse los registros AML?
Los registros de identificación de clientes deben conservarse por 5 años desde la finalización de la relación comercial. Los registros de transacciones (incluyendo CTR/STR) deben conservarse por 5 años desde la fecha de la transacción.
P4: ¿Podemos usar nuestra plataforma AML global sin procedimientos coreanos independientes?
No. La práctica de inspección de la FSS requiere que las sucursales y subsidiarias coreanas demuestren controles AML localizados, incluyendo: políticas y procedimientos en idioma coreano; umbrales de transacción en KRW configurados en el TMS; selección de listas de sanciones coreanas; y un AMLCO registrado en la FSS con capacidad de comunicación en coreano.
P5: ¿Qué requisitos AML especiales existen para los VASP en Corea?
Los VASP en Corea deben registrarse en KoFIU, obtener certificación ISMS de KISA, implementar la Regla de Viaje para transferencias de KRW 1 millón o más, negarse a realizar transacciones con billeteras anónimas no identificables, y cumplir las mismas obligaciones de STR/CTR que los bancos.
📌 Referencias Oficiales
📚 Artículos Relacionados
¿Necesita Asistencia Legal?
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