涉电信诈骗资金交易黄金行为的司法认定——以深圳黄金公司涉嫌掩饰、隐瞒犯罪所得罪案例为视角

Judicial Determination of Gold Transactions Involving Telecom Fraud——From the Perspective of the Case of a Gold Corporation in Shenzhen Suspected of Covering up and Concealment Crimes

黄金公司以涉诈资金交易黄金行为应当适用“综合”认定规则适用罪名。在客观上,“涉诈资金”与“交易黄金”要素不仅符合帮助信息网络犯罪活动罪“提供支付结算功能”,还符合掩饰、隐瞒犯罪所得、犯罪所得收益罪“以其他方式掩饰、隐瞒”。在主观上,黄金公司只要行为人认识到他人实施的是刑法分则规定的行为类型,就已经满足帮助信息网络犯罪活动罪与掩饰、隐瞒犯罪所得、犯罪所得收益罪的“明知”要素。在完善“竞合说”的基础上,提出上游既遂犯罪前、既遂后仅提供账户成立帮助信息网络犯罪活动罪;既遂后提供账户并实施转账、取现等行为二罪想象竞合的“综合”认定规则,同时,判断犯罪数额,应当以狭义和广义的“涉诈资金”概念区分二罪的刑事责任。

The gold company should be subject to the"comprehensive"identification rule applicable charges for the gold transaction involving fraudulent funds.Objectively,the elements of"involved in fraudulent funds"and"trading gold"are not only consistent with the crime of assisted in information network crimes"providing payment and settlement function",but also consistent with the crime of the covering up and the concealment crime obtained"covering up and concealing in other ways".Subjectively,as long as the perpetrator realizes that others have carried out the type of behavior stipulated in the criminal law,it has satisfied the"knowing"elements of the crime of helping information network criminal activities and the crime of covering up,concealing the proceeds of crime and the proceeds of crime.On the basis of perfecting the theory of"competition and cooperation",the crime of providing only the help of account establishment before and after the completion of the upstream crime is proposed.After the account is provided and the"comprehensive"rules for the identification of the imagination and competition of the two crimes such as transfer and cash withdrawal are implemented.At the same time,the criminal responsibility of the two crimes should be differentiated by the concept of"fraudulent funds"in a narrow sense and a broad sense in judging the amount of crime.