Mule Account Investigations in Taiwan: How to Seek a Non-Prosecution Decision

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Does a mule account investigation in Taiwan always lead to prosecution? No. Having your bank account flagged, receiving a police notice, or being summoned by a prosecutor does not automatically mean that criminal charges will follow.

💡The prosecutor must examine what happened, what you knew when you provided the account, and whether your conduct meets the requirements of a particular offense. People deceived by fake job offers, loan applications or online relationships may have grounds to seek a non-prosecution decision during the investigation.

The key is to preserve the evidence and explain the circumstances clearly before the investigation ends.

1、What Is a Mule Account in Taiwan?

A “mule account,” commonly called a 人頭帳戶 in Taiwan, is an account used by another person to receive or move money, often in connection with fraud. The term describes how an account is used; it is not a single statutory offense.

Police may investigate an account holder because victims transferred money into the account, banking credentials were shared, or the account holder withdrew funds at another person’s request. However, ownership of the account alone does not establish criminal liability.

➠Articles 154 and 161 of Taiwan’s Code of Criminal Procedure provide for the presumption of innocence, evidence-based findings and the prosecutor’s burden of proof. Investigators must examine the account holder’s actual conduct and knowledge rather than assume guilt from the bank records alone.

2、What Can the Prosecutor Decide?

At the end of an investigation, the prosecutor may reach several different outcomes.

Non-prosecution for insufficient suspicion: Under Article 252, Subparagraph 10 of the Code of Criminal Procedure, the prosecutor must issue a non-prosecution decision where there is insufficient suspicion of an offense. This may be relevant when the evidence does not adequately establish the required criminal intent or conduct.

Discretionary non-prosecution: Article 253 permits non-prosecution for specified categories of cases after consideration of the legally relevant circumstances. Being a first-time suspect does not automatically qualify someone for this outcome.

Deferred prosecution: Where the statutory conditions are met, Article 253-1 permits prosecution to be deferred for one to three years. Conditions may include compensation, payments, community service or other obligations. Deferred prosecution is not an acquittal, and a breach of its conditions may lead to revocation and subsequent prosecution.

🚨Prosecution: If the prosecutor considers the evidence sufficient to justify charges, the case proceeds to court. The defense then focuses on the alleged offense, admissibility and weight of evidence, and—where appropriate—sentencing.

3、What Offenses Can Providing an Account Involve?

▪️Providing an Account Under Article 22

Article 22 of the Money Laundering Control Act restricts providing bank accounts, virtual asset accounts or third-party payment accounts for another person’s use. Exceptions include ordinary business or financial practices, trust between friends or relatives, and other justifiable reasons.

A violation may result in a police warning. Criminal penalties may apply where the person:

Agreed to receive or received consideration for providing the account;
Provided a total of three or more accounts; or
Repeated the prohibited conduct within five years after a warning.

These circumstances can carry up to three years’ imprisonment, detention, and/or a fine of up to NT$1 million.

Older materials may refer to this provision as Article 15-2. It was renumbered as Article 22 in the 2024 amendment. The applicable law must also be assessed according to when the conduct occurred.

▪️Aiding Fraud or Money Laundering

An account holder may also be investigated for aiding fraud if they knowingly assisted another person’s fraud, including by foreseeing the account’s fraudulent use and accepting that possibility.

Providing an account with the necessary knowledge may also raise allegations of aiding money laundering. Personally withdrawing, transferring or delivering criminal proceeds may involve more direct participation.

Not withdrawing any money does not automatically exclude liability for providing an account or aiding an offense. Conversely, receiving money into an account does not automatically prove that its owner knew about the crime.

4、Six Key Issues When Seeking Non-Prosecution

1. What You Knew When You Provided the Account

The central question is often whether you understood that the account would be used unlawfully.

Explain how you met the other person, what they represented, why you trusted them and what you believed the arrangement involved. Job advertisements, loan documents and complete conversations can help support that explanation.

A claim that you were deceived should be assessed against the evidence, rather than treated as either an automatic defense or an automatic admission of wrongdoing.

2. Whether You Transferred Control of the Account

Giving someone an account number to receive salary or a payment is different from handing over a debit card, password, online banking credentials or verification codes.

Identify exactly what was provided and whether the other person could operate the account independently. Investigators should distinguish legitimate receipt of payments from transferring account control for someone else’s use.

3. Whether There Was Payment, Multiple Accounts or a Previous Warning

Check whether any benefit was promised or received in exchange for providing the account. Not receiving the promised money does not necessarily resolve the issue if an agreement already existed.

The number of accounts, dates of delivery and any previous warning should also be checked carefully against the records.

4. Who Actually Moved the Money

Bank statements, withdrawal footage, login records and device information may help identify who controlled each transaction.

If you personally made a withdrawal or transfer, explain accurately why you did so and what you understood at that time. Denying transactions that appear in reliable records can undermine your credibility.

5. Whether the Evidence Shows How You Were Deceived

Preserve complete communications rather than selected screenshots. Useful records include advertisements, emails, call logs, delivery receipts, bank statements and messages requesting the return of your debit card.

A chronological timeline helps connect these documents and explain when your understanding of the situation changed.

6. What You Did After Discovering a Problem

Contacting the bank, reporting suspicious activity, refusing further transfers and preserving messages may help explain your conduct.

However, reporting the matter afterward does not automatically erase liability for earlier actions. Continuing to move money after recognizing warning signs may also affect the assessment of your knowledge.

5、What Should You Do After Receiving a Police Notice?

Check the agency, appearance date, case number and whether you are being called as a suspect, defendant or witness. Arrange your records and seek legal advice before the interview where possible.

As a suspect or defendant, you have procedural rights, including access to defense counsel and the right to remain silent. During questioning, avoid guessing dates, amounts or identities. Review the written statement carefully and request corrections before signing.

For foreign residents, understanding the questions and the recorded answers is particularly important. Raise any language difficulty promptly so it can be addressed.

6、Does Non-Prosecution Automatically Remove Account Restrictions?

No. The criminal case, a police warning and banking restrictions may involve separate procedures.

A warning under Article 22 is an administrative decision that can lead to five years of financial service restrictions. An administrative appeal generally must be filed within 30 days from the day after the warning decision is served.

➠After receiving a non-prosecution decision, check whether it is final, whether a warning remains in effect and which authority imposed each restriction. Do not assume that presenting the prosecutor’s decision to the bank will immediately restore every account function.

7、How Chien Sheng International Law Firm Can Help

Chien Sheng International Law Firm assists with investigations involving suspected mule accounts, fraud and money laundering. Depending on the case, our lawyers can review account access and transactions, organize evidence of deception, prepare for questioning, submit written defense arguments and request relevant evidence.

We can also assess separate police warnings and account restrictions, or continue the defense in court if charges have already been filed.

Bring your police notice, prosecutor’s summons, warning decision, bank notifications, complete conversations and transaction records to a consultation. Early preparation helps identify the relevant evidence and deadlines.

👨🏻‍⚖️This article provides general information about Taiwan law. Outcomes depend on the applicable law, the alleged conduct and the complete evidence. It does not guarantee non-prosecution, acquittal, removal of account restrictions or any other result, and does not replace legal advice on an individual case.