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A legal review of money laundering and the regulation of international economic crimes

  • Legal Theory & Practice Review
  • Abbr : LTPR
  • 2020, 8(1), pp.237-318
  • Publisher : The Korea Society for Legal Theory and Practice Inc.
  • Research Area : Social Science > Law
  • Received : February 5, 2020
  • Accepted : February 25, 2020
  • Published : February 28, 2020

Lee, Hyeon-Su 1

1법무법인 민주

Candidate

ABSTRACT

In this study, only the case of money laundering with tax evasion as a predicate crime is considered. However, the discussion of tax evasion and money laundering crimes usually involves tax laundering (eg, violation of the investment law) or casino (gambling guilt) as a predicate offense, such as money laundering crimes and non-reporting without reporting income. There are many cases. In the 1998 G7 Birmingham Finance Ministers' Declaration, ① STR will not be exempt from tax crimes involved, ② The MLA will provide STR information to the tax authorities to the maximum extent permitted by national legislation. This includes submitting. When money laundering and tax evasion are carried out in international locations, it is often necessary to avoid making exceptions for the application of money laundering regulations on account of this tax evasion and to encourage tax authorities to participate in financial crime investigations, including money laundering. The application of money laundering with tax evasion as a predicate offense was rarely a problem, and in fact, there were few cases of application of tax evasion as a predicate offense in foreign countries. Since this study narrowed the subject to the very small scope of ‘tax evasion premise’ in the realm of extensive money laundering crimes, how do we deal with the money laundering crimes that tax authorities should deal with? Little has been said about what should be done. However, it is necessary to examine how countries and agencies are dealing with information sharing and confidentiality obligations between government agencies and what systems and procedural laws are needed to realize multi-tasking joint investigations among other ministries. This is for future research.

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