洗钱罪的犯罪认定问题研究——以上游犯罪和洗钱罪构成要件的联系为切入  

Research on Difficult Problems of Judicial Application of Money Laundering Crime

作　　者：刘晓光 金华捷[1,2] Liu Xiaoguang;Jin Huajie

机构地区：[1]上海市人民检察院第三分院第二检察部 [2]华东政法大学

出　　处：《青少年犯罪问题》2022年第1期66-79,共14页Issues on Juvenile Crimes and Delinquency

摘　　要：洗钱罪中的犯罪所得特指犯罪行为的违法收入。走私犯罪的货物、物品属于不具有违法收入性质的犯罪对象,不属于洗钱罪中犯罪所得的范畴,偷逃的税款也不属于犯罪所得。涉黑、涉恐组织通过违法、不正当手段、合法经营手段获取的收益属于洗钱罪的犯罪所得。洗钱罪上游犯罪中的贪污、贿赂犯罪系指《刑法分则》第八章中的罪名;实施七类上游犯罪因存在竞合、牵连关系而以其他罪名认定的,不影响洗钱罪的成立,符合罪数形态的原理。洗钱罪的明知需结合概括故意,并考量联想的客观基础。掩饰、隐瞒目的的认定可以处置违法收入金额大小进行判断;单位使用内部成员账户收取违法收入的,原则上具有掩饰、隐瞒目的,但也要排除例外情形。自洗钱的罪数问题应结合上游犯罪行为的不同特点,分别成立想象竞合犯和数罪并罚;以协助他人洗钱的方式参与上游犯罪的,应构成上游犯罪共犯和洗钱罪的想象竞合犯。The proceeds of crime in the crime of money laundering refers to the illegal income of criminal acts. The goods of the crime of smuggling doesn’t belong to the category of proceeds of crime in the crime of money laundering, and the tax evaded does not belong to proceeds of crime. The proceeds obtained by criminal syndicate and terrorist organizations through illegal, improper and legal business means belong to the proceeds of the crime of money laundering. The corruption and bribery crimes in the upstream crimes of money laundering refer to the crimes in Chapter 8 of the Specific Provisions of Criminal Law. The aware of the crime of money laundering should be combined with the summary intention, and the objective basis of association should be considered. The determination of the purpose of concealment and concealment can be judged by the amount of illegal income;In principle, an entity that uses an employee’s account to collect illegal income has the purpose of concealing and concealing, but exceptions should also be excluded. The number of crimes of self money laundering should be combined with the different characteristics of upstream crimes;Assisting others in money laundering should constitute the imaginative joinder of offenses of joint crime of upstream crime and the crime of money laundering.

关 键 词：洗钱罪 犯罪所得 上游犯罪 明知 罪数 

分 类 号：D924.3[政治法律—刑法学]