对侵犯知识产权犯罪案件中“违法所得”的确认

On the Determination of Illegal Gains in the Case of Violation of Intellectual Property Rights

"违法所得"是知识产权刑法及司法解释中的常见词语,但理论、实践界对"违法所得"的理解不尽相同,有的将其与"销售金额"联系起来,有的认为是扣除一定成本的利润;就是利润本身也存在不同的解释,如销售利润、净利润等。法律上的不确定给侦查办案增添了难度,因此,在法律层面必须明确"违法所得"的真正内涵,在不同案件中的具体核算方法。公安机关办理相关案件,取得"违法所得"证据的过程中,要重点注意现场处置;有价值会计资料信息提取;针对性的讯问及从交易双方获取"违法所得"记录等等。

Illegal gains as a term is commonly known in intellectual property law and judicial interpretation. However, in theory as well as in practice, there is no universal agreement as to its meaning. Some people relate il-legal gains with sales amount and some regard illegal gains as the profits excluding the cost. As to profit itself, there exist different interpretations, such as sales profit and net profit, etc. Therefore, the real connotation of ille- gal gains shall be clearly determined in law in order to get rid of the barriers caused by different understandings.