범죄수익의 추적을 위한 회계적 방법 활용의 필요성과 가능성

1.   When criminal proceeds are deposited into an account, they commingle with ordinary proceeds, losing identifiers. Either newly created claims on deposit or reimbursement claims enter into a current account, and the single claim on a modified deposit balance becomes ‘criminal proceeds, etc.’ 2.   Under the Korean Act On Regulation of Punishment of Criminal Proceeds Concealment, no matter how small the amount of criminal proceeds is, the entirety of commingled property becomes ‘criminal proceeds, etc.’, the object of money laundering crimes and forfeiture. Tracing of criminal proceeds is required for a proportionate application of law, but since physical tracing becomes impossible once criminal proceeds are deposited into account, alternative means are needed. 3.   Case law both in Korea and in the United States tend to determine the necessity of tracing of criminal proceeds based on their size relative to that of ordinary proceeds. Since such standard presupposes some level of calculation and comparison of criminal proceeds and ordinary proceeds, it is reasonable to require prosecution to trace criminal proceeds. The method that protects the interests of defendants the most is the FIFO(First-in-first out) method