涉走私洗钱犯罪中买卖走私货物、物品行为的定性分析
Transaction of Smuggled Goods and Articles in Money Laundering Crimes Related to Smuggling:A Qualitative Analysis
吕梅青 1张显武2
作者信息
- 1. 最高人民法院,北京 100010
- 2. 北京市人民检察院第四分院,北京 100166
- 折叠
摘要
走私犯罪作为我国刑法中洗钱罪的七大上游犯罪之一,涉及货物和资金的跨国流动,易成为洗钱犯罪的高发区和重灾区.涉走私洗钱犯罪,犯罪行为人买卖走私货物、物品,将以实物形式存在的犯罪所得转为货币形式,最终实现犯罪目的.分析买卖走私货物、物品的行为定性,应根据"禁止重复性评价"原则,即销售行为已被上游犯罪评价过,不再单独评价;销售行为未被上游犯罪评价,可以构成洗钱罪.
Abstract
As one of the seven predicate crimes of money laundering in China's criminal law,smuggling involves the transnational flow of goods and funds and is prone to become a high-incidence area and a disaster area for money laundering crimes.For money laun-dering crimes involving smuggling,the perpetrator buys and sells smuggled goods and articles,and turns the illegal proceeds in the form of physical objects into money,ultimately realizing the purpose of the illegal acts.The qualitative analysis of the act of trading smuggled goods and articles should be based on the principle of no repetitive evaluation,i.e.if the act of selling has been evaluated by the predi-cate crime,it will no longer be evaluated independently;or it will be identified as money laundering crime.
关键词
洗钱犯罪/犯罪对象/自洗钱/他洗钱Key words
money laundering crime/object of crime/money laundering by oneself/money laundering by others引用本文复制引用
出版年
2024
NETL
NSTL
维普
万方数据