巨额财产来源不明罪适用中若干问题研究

巨额财产来源不明罪的实行行为方式为不作为犯 ,行为人说明财产来源合法的义务来源为有权机关的依法责令 ,根据现有法律可以作出责令的机关为检察机关和监察机关。本罪的罪过形式为直接故意 ,其停止形态只存在既遂犯。本罪可能存在教唆犯、帮助犯的情形 ,在特定情形下共同实行犯也可能成立。本罪不存在自首的可能。判决生效后 ,如果行为人履行了说明义务 ,应当依审判监督程序改判 ;如果查明其财产属于其他犯罪所得 ,在维持原有判决的效力的情况下 ,与本罪进行数罪并罚。

On Several Issues about the Provision Application of the Crime of Holding a Huge Amount Property with Unidentified Sources

The principal act of the crime is omission, while the actor's duty of explanation derives from the charge of authorized organs - prosecutorial organ and supervisory organ according to current legal system. The mens rea of the crime is actual intention; and accomplished offence is the only pattern of this crime. There is no any possibility for this crime that voluntary surrender exists. If the actor fulfils his duty of explanation right after the court decision becomes effective, the court should change the original judgment in accordance with the retrial procedure. Nevertheless, when evidence shows that the unidentified property comes from other crime committed by the same actor, the court should punish him according to the principle of joinder of punishments for plural crimes while upholding the original sentence.