“提供资金帐户型”洗钱罪的规范解读与司法适用

The Normative Interpretation and Judicial Application of Money Laundering Crime of“Providing Fund Account Type”

《刑法修正案(十一)》对洗钱罪的部分构成要件进行了“松绑”,扩大了洗钱罪的适用范围。其中,“提供资金帐户”是洗钱罪的主要行为方式之一。司法实践中对提供资金帐户行为的性质与司法适用边界的认识不尽合理,究其原因在于对法益内涵、构成要件事实的理解存在模糊之处。有鉴于此,应明确国家司法权能属于洗钱罪法益保护的核心内容;厘清“提供”与“资金帐户”的规范内涵,肯定“为自己提供资金帐户”的情形具有实质处罚的必要性;以充足的掩饰、隐瞒效果为基准框定提供资金帐户行为司法适用的扩张力。在司法适用上,明确提供资金帐户的时间节点不必在前置犯罪完成之后;用明知推定的方法和差异化的明知认定标准解决行为人主观认定的难题;应依据前置犯罪的完成情况,将其分为事前、事中与事后阶段,并根据提供资金帐户行为介入的不同阶段分别讨论其与前置犯罪的共犯与罪数关系。

The Amendment of the Criminal Law(XI)has“relaxed”some of the constituent elements of the money laundering crime,and expanded the scope of application of the money laundering crime.Among them,“providing fund accounts”is one of the main ways of committing money laundering crimes.In judicial practice,the understanding of the nature of providing fund accounts and the boundaries of judicial application is not entirely reasonable,and the reason lies in the vague understanding of the connotation of legal interests and the facts of the constituent elements.In view of this,it should be clarified that the national judicial power belongs to the core content of the legal protection of money laundering crimes;the normative connotations of“providing”and“fund account”should be clarified,and the necessity of substantive punishment for the situation of“providing fund account for oneself”should be confirmed;the expansion of judicial application of providing financial accounts should be restricted by using sufficient concealment and its effect as the benchmark.In terms of judicial application,the time node for the provision of the fund account need not be defined after the completion of the prior crime;the problem of identification of actors’subjective state should be solved by using the method of knowing presumption and differentiated knowing identification standard;according to the completion status of prior crime,it should be divided into pre-crime,during-crime,and post-crime stages,and the relationship of accomplice and quantity of crime between providing fund account and prior crime should be discussed separately according to the different stages of providing fund account intervention.