CAJ | 학술논문

目前，洗钱行为呈上游犯罪高发、可疑交易规模扩大、金融体系被利用的风险增强等趋势。洗钱行为的治理，资金监管是关键，刑法应对是保障。司法认定中，应恪守以下原则：一是洗钱罪的主体不包括上游犯罪人；二是上游犯罪分子将违法所得及其产生的收益赠与他人，接受人应认定为窝藏毒赃罪；三是洗钱罪与其他犯罪的界限应从犯罪的构成要件上去把握。
목전，세전행위정상유범죄고발、가의교역규모확대、금융체계피이용적풍험증강등추세。세전행위적치리，자금감관시관건，형법응대시보장。사법인정중，응각수이하원칙：일시세전죄적주체불포괄상유범죄인；이시상유범죄분자장위법소득급기산생적수익증여타인，접수인응인정위와장독장죄；삼시세전죄여기타범죄적계한응종범죄적구성요건상거파악。
At present,money laundering occurs at a increasingly higher rate at upstream with growing suspicious transaction scale,which brings greater risks for the financial system.For the controlling of money laundering,the key lies in fund supervision,and criminal penalty is the guarantee.The judicial ruling should adhere to the following principles:first,the subject of the crime of money laundering does not include the upstream crime;second,when the upstream criminals bestow their illegal income and its benefit to others,the beneficiaries should be identi-fied as accessories;third,the crime of money laundering should be identified with the constitu-ents of the crime.