Will a “Mule Account” Case in Taiwan Always Lead to Prosecution? How to Seek a Non-Prosecution Decision

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No. If your bank account has been flagged in connection with a fraud investigation, that does not automatically mean you will be prosecuted. Prosecutors must examine how another person obtained or used the account, what you knew at the time, and whether you took part in moving the money.

In Taiwan, mule account is a common description for an account used to receive or transfer funds for someone else. It is not the name of a single criminal offense. Depending on the evidence, an account holder may face an administrative warning, an investigation for providing an account, or allegations of aiding fraud or money laundering.

1、What does the prosecutor need to examine?

A victim’s payment into your account is an important lead, but it does not, by itself, establish that you knew about the fraud. The investigation should address several distinct questions:

Why was the account shared? Were you applying for a job or loan, communicating with someone you met online, or arranging a legitimate payment?
What did you provide? There is a meaningful difference between giving someone your account number so they can pay you and giving them a debit card, password, online banking access or verification code.
Who controlled the money? Did you personally withdraw or transfer funds, or could someone else operate the account without you?
What did you know, and when? Did you know or foresee that the account might be used for fraud or money laundering? What did you do after noticing unusual activity?

The legislative explanation for Article 22 of Taiwan’s Money Laundering Control Act specifically distinguishes handing over control of an account from providing an account number to receive a payment. It also explains that a person deceived into providing an account may lack the knowledge required for punishment under that provision. Each case still depends on its evidence. ►mojlaw.moj.gov.tw

2、What charges or penalties are possible?

Under Article 22 of the Money Laundering Control Act, providing an account for another person’s use without a qualifying reason can result in a police warning. Criminal penalties may apply where the person agreed to or received something in return, provided a total of three or more accounts, or repeated the conduct within five years after a warning. The law provides for up to three years’ imprisonment, detention, and/or a fine of up to NT$1 million in those circumstances. Legitimate business or financial practices, trust between friends or relatives, and other justifiable reasons are addressed in the provision. ►mojlaw.moj.gov.tw

The facts may also prompt an investigation into aiding fraud or money laundering. Those questions require separate analysis of the person’s knowledge and conduct. Someone who only shared account details presents a different factual case from someone who followed instructions to withdraw and deliver suspected fraud proceeds. Article 19 sets out penalties for money laundering; an account holder should not assume that an investigation under Article 22 is the same as a finding of money laundering under Article 19. ►mojlaw.moj.gov.tw

Older articles may refer to the account provision as Article 15-2. Following the 2024 amendment, it appears as Article 22. The law applicable to a particular case must also be checked against the date of the alleged conduct. ►mojlaw.moj.gov.tw

3、How can you seek a non-prosecution decision?

The investigation stage is the time to give the prosecutor a clear, evidence-backed account of what happened. Saying “I was scammed” is a starting point; the records that explain how you were deceived are usually more useful.

Preserve the full job advertisement, loan application or online conversation that led to the request. Keep messages, call logs, emails, delivery records, bank statements and any report you made to your bank or the police. Put them in date order and identify exactly which account details or items you handed over.

The money trail also matters. Transaction records, withdrawal footage, login information and location records may help show who actually operated the account. If you did make a withdrawal or transfer, explain the action and what you understood at the time accurately. Do not delete conversations, guess at dates or amounts, or agree with a description of your conduct that goes beyond what you did.

A lawyer can compare your account with the available records, identify the offense being investigated, prepare a written explanation and request relevant evidence. Depending on the findings, the prosecutor may decide not to prosecute for insufficient suspicion, consider another disposition where the law permits, or file charges. A non-prosecution outcome cannot be guaranteed.

4、What should you do after receiving a police notice?

First, check the notice for the agency, case number, appearance date and the capacity in which you are being called. Gather the original records before the interview and make a timeline while events are still fresh. If you do not remember a detail, say so instead of filling the gap with a guess. Review the interview record carefully before signing and ask for any incorrect or incomplete statement to be corrected.

If your account has been flagged, contact the bank to identify the restriction and keep its written notice. Avoid moving unfamiliar funds on someone else’s instructions.

5、Will a non-prosecution decision restore your bank account?

Not necessarily. A criminal investigation, a police warning under Article 22, and account restrictions can follow different procedures. A prosecutor’s non-prosecution decision does not mean every banking restriction disappears automatically.

Taiwan’s Criminal Investigation Bureau explains that a police warning is an administrative decision that can lead to financial service restrictions. A person who disagrees with the warning generally has 30 days from the day after receiving the decision to file an administrative appeal. Check the warning notice and its delivery date promptly, even while the criminal investigation continues. ►cib.npa.gov.tw

6、How Chien Sheng International Law Firm can help

Chien Sheng International Law Firm assists with police interviews and prosecutorial investigations involving suspected mule accounts, fraud and money laundering. Our lawyers can review how the account was shared, organize communications and transaction records, prepare a written defense, and assess any separate police warning or account restriction.

💡If you have received a police notice, a prosecutor’s summons or a warning decision, bring those documents together with your complete messages and bank records to a consultation. Early review can help identify the relevant deadlines and the evidence needed to present your account accurately.

This article provides general information about Taiwan law. Whether a case ends in non-prosecution, another disposition or charges depends on the applicable law and the complete evidence.