摘要
走私犯罪是刑法第191条洗钱罪所规定的七类上游犯罪之一。应准确界定上游走私“犯罪所得及其收益”内涵,在区分相邻概念和明确范围基础上,根据对象能否为典型洗钱手法所“清洗”,对上游犯罪所得作出类型化的判断。对涉走私洗钱罪“明知”要件的把握应限制于对上游犯罪客观行为的认知,而不要求其对上游犯罪法律后果有明确知晓,在行为人拒绝供述情况下,运用基础事实和推定原则破解证明困境。自洗钱入罪后,以实施洗钱行为帮助走私行为的法律认定标准出现变化,需从主客观一致原则出发,厘清洗钱行为和走私共犯之间的界限,并准确区分共同犯罪分赃与洗钱犯罪行为的界限。
Smuggling crime is one of the seven types of upstream crime stipulated in Article 191 of the Criminal Law concerning the crime of money laundering.The term of“proceeds and incomes”of upstream smuggling should be accurately defined.Based on the differentiation of adjacent concepts and specification of the scope,the proceeds of the upstream crime can be categorized through the determination on whether the object can be“laundered”by typical laundering means.The requirement of“knowingly”in the conviction smuggling-related money laundering crime should be limited to knowledge of acts of upstream crime,instead of its legal consequences.In case where the parties involved refuse to confess,the basic facts and the principle of presumption can be applied to address the dilemma of proof.Since money laundering was criminalized as crime,the standards of legal determination as to the aid to smuggling by money laundering have changed.It is necessary to clarify the boundary between money laundering and smuggling accomplices from the principle of subjective and objective consistency,and accurately distinguish the boundary between joint crime by sharing proceeds and offence of money laundering.
出处
《海关与经贸研究》
2022年第6期97-106,共10页
Journal of Customs and Trade
关键词
走私犯罪
洗钱犯罪
犯罪所得
上游犯罪
共同犯罪
Smuggling Crime
Money Laundering Crime
Proceeds of Crime
Upstream Crime
Joint Crime
作者简介
陈晨,复旦大学博士后,上海市人民检察院第四检察部三级高级检察官,经济学博士。
