CAJ | 학술논문

洗钱活动逐渐从金融机构向其他领域蔓延,房地产行业已成为洗钱的高发地。对比房地产行业洗钱的两大主体——腐败的公职人员和以民营企业家为代表的非公职人员的洗钱行为,结果表明：腐败的公职人员注重安全效用,常常通过能在短时间内利用他人名义的房地产交易活动洗钱,具有较强的隐蔽性;非公职人员则注重收益最大化,主要通过将非法资金注入企业经营,虚假报账,具有较强的欺骗性。
세전활동축점종금융궤구향기타영역만연,방지산행업이성위세전적고발지。대비방지산행업세전적량대주체——부패적공직인원화이민영기업가위대표적비공직인원적세전행위,결과표명：부패적공직인원주중안전효용,상상통과능재단시간내이용타인명의적방지산교역활동세전,구유교강적은폐성;비공직인원칙주중수익최대화,주요통과장비법자금주입기업경영,허가보장,구유교강적기편성。
The real estate industry has become a high-risk areas of money laundering with money laundering gradually spreading into other areas from financial institutions. Contrasting the two main objects of money laundering in the real estate industry-the behavior of money laundering of corrupt public officials and non-public officials, the result shows that the illegal public officials pay more attention to safety, they often select transactions for money laundering with strong concealment, which can be finished in a short time. However, the non-public officials focus more on profit maximization, they mainly put the illegal money into enterprise management by false accounting for money laundering with strong fraudulence.