廖某洗钱案——跨境支付走私货款行为能否构成洗钱罪

LIAO Mou Money Laundering Case——Can Cross border Payments of Smuggled Proceeds Be Considered Money Laundering Crime?

《刑法修正案(十一)》对洗钱罪条款的修改申明了放宽条件、从严打击的立法立场,充分体现刑事立法正逐步向国际公约靠拢,刑事司法亦应秉持务实的态度,逐步缩小与立法的差距。在低报价格走私犯罪中的跨境支付走私货款这一微视角下,通过具体的案例对跨境支付的走私货款能否认定为走私犯罪的违法所得,行为人主观明知的方式与内容该如何确定,跨境支付走私货款是否能实现掩饰、隐瞒的效果这三大核心要素符合性分析论证后,得出的结论是:除行为人首次实施款到发货型走私进口货物情形之外,低报价格走私犯罪中跨境支付走私货款的行为完全符合洗钱罪的构成要件。在对象要素的认定上,宜以总额说为原则,获利说为例外,以涉案走私资金为最大范围圈划定洗钱上游走私犯罪的违法所得及其收益的范围;在主观要素的认定上,明知的方式包括确知和应知,明知的内容只要达到行为人对款项系源于走私犯罪有概括性的认识即可。

The Amendment(11)to the Criminal L aw emphasizes a legislative stance of relaxing conditions while maintaining strict enforcement against money laundering.This amendment aligns criminal legislation with international conventions and FATF recommendations.Crim inal justice should also adopt pragmatic attitude and gradually narrow the gap with legislation.This paper focuses on the perspective of cross-border payment of smuggled proceeds in the smuggling of undervalued goods.By analyzing specific cases,it examines whether cross-border payments involving smuggled proceeds can be classified as illicit gains of smuggling activities,how subjective knowledge of the perpetrator should be determined,and whether such transactions can effectively hide and conceal their illicit nature.The conclusion reached is that,except for instances where the perpetrator conducts a cash-on-delivery smuggling operation for the first time,crOSS-border payment of smuggled proceeds by undervalued transactions fully meets the criteria for money laundering offenses.In establishing the objective element,the principle of considering the total amount of funds should be applied,with the exception being the principle of profitability.The scope of money laundering crimes should be defined by incorporating the smuggled funds involved in the case,covering both illegal gains and benefits.In determining the subjective element,the perpetrator's knowledge can be categorized into certain knowledge and presumed knowledge.As long as the perpetrator has a general understanding that the funds originate from smuggling activities,it satisfies the requirement of subjective knowledge.