August 2017

洗钱行为之客体 限于他人因重大犯罪所得财物或财产上利益 并不包括自己因重大犯罪所得财物或财产上利益(台湾)

伍涵筠 律师
最高法院于民国104年11月12日作成104年台上字第3465号刑事判决(下称本号判决)指出,洗钱行为之客体,限于他人因重大犯罪所得财物或财产上利益并不包括自己因重大犯罪所得财物或财产上利益。

本号判决事实为本件原审经审理结果,认定被告有寄藏犯罪所得,触犯洗钱防制法之判决有罪,被告不服提起本件上诉。

本号判决指出洗钱防制法第11条第2项、第2条第2款之洗钱罪,其第2条第2款所称洗钱,系指「掩饰、收受、搬运、寄藏、故买或牙保他人因重大犯罪所得财物或财产上利益者」之行为而言,洗钱行为之客体,限于他人因重大犯罪所得财物或财产上利益,并不包括自己因重大犯罪所得财物或财产上利益在内。

本号判决进而认为本件依原判决事实之认定及其理由之说明,关于共同诈得财物部分,被告并非收受、寄藏他人之犯罪所得,自无适用洗钱防制法规定之可言。

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