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ZH.S. YELYUBAYEV The novelty of this work is that its topic has become the subject of a special study for the first time. The structure of the country’s financial and credit system, specific features of execution of clearing, credit, and other money transactions by banks and other credit institutions, structure of individual norms of law, activities of subjects of prevention of crimes of this category have been considered in the light of the criminal law in order to reveal the objective conditions that allow offences in this sphere of economy. The author of the monograph has offered: a new classification of crimes in the sphere of economic activities; complex and scientifically substantiated criminal law and criminological characteristics of crimes in the sphere of financial and credit relations; theoretical and practical comments to six special bodies of crime in questions included into chapter 7 of the ROK Criminal Code (articles 191, 194, 195, 200, 219, 220); scientific interpretation of criminal law terms contained in dispositions of the examined norms of the Criminal Code based on theoretical works in the sphere of criminal, civil, banking, and administrative legislation. The work can be used by professors and students of educational facilities teaching law and economy, research workers, practicing lawyers and entrepreneurs, as well as employees of state bodies and courts.
The monograph contains references to the effective laws and regulations as at 1 July 2008.
E 1203021100 УДК 343 00(05)-09 ББК 67.408
© Yelyubayev Zh.S. (author), 2009 © Lapiy V.V. (translator), 2009
TABLE OF CONTENTS
Елубаев Жұмагелді Сәкенұлы
Заң ғылымдарының кандидаты, Қазақстан мұнай-газ саласының заңгерлері қауымдастығының президенті (KPLA), «Шеврон» халықаралық энергетикалық корпорациясы Еуразия бөлімшесінің басқарушы құқық кеңесшісі. Бірқатар коммерциялық төрелік соттардың (арбитраждардың) арбитрі, Корольдік Арбитрлер Институтының мүшесі (Member of the Chartered Institute of Arbitrators, «MCIArb»), Ағылшын-Ресей заңгерлер қауымдастығының мүшесі болып табылады. РКФСР-дің Омбы облысында дүниеге келген. Свердловск заң институтының сот-прокурорлық факультетін бітірген. Әр жылдары Свердловск қаласында көліктегі ішкі істер бөлімінің инспекторы, РКСФР-дің Свердловск облысы Ивдель қалалық халық сотының судьясы, Алматы қалалық соты төрағасының қылмыстық істер жөніндегі орынбасары, Қазақстан Компартиясы ОҚ мемлекеттік-құқықтық бөлімінің нұсқаушысы және консультанты, Қазақстан Республикасы Жоғарғы Сотының судьясы, Қазақстан Республикасы Бас прокурорының орынбасары, Қазақстан Республикасының Әділет вице-министрі, «Теңізшевройл» бірлескен кәсіпорны Құқықтық-шарт бөлімінің бас менеджері болып жұмыс жасады. Қазақстан Республикасының бірқатар заңдарын, атап айтқанда «Соттар және судьялардың мәртебесі туралы», «Прокуратура туралы», «Атқарушылық іс жүргізу туралы», «Адвокаттық қызмет туралы», «Сот приставтары туралы» заңдарын әзірлеуге, сонымен қатар Қазақстан Республикасының Қылмыстық, Қылмыстық іс жүргізу, Азаматтық және Азаматтық іс жүргізу кодекстерін әзірлеуге қатысты. Қазақстан Республикасының Парламенті «Сот приставтары туралы», «Атқарушылық іс жүргізу туралы» заңдар сияқты заң актілерін, сонымен қатар Қылмыстық Кодексті оның баяндамасы бойынша қабылдады. «Қазақстан Республикасы Жоғарғы сотының жаршысы», «Заң және Заман» журналдарының редакциялық алқаларының мүшесі болды. Орыс және ағылшын тілінде шығатын «Недропользование и право» («Жер қойнауын пайдалану және құқық») журналын құрудың бастамашысы және оның бас редакторы. Қазақстан Республикасының құқық жүйесінің дамуына қосқан елеулі үлесі үшін «Құрмет» орденімен және «Қазақстан Республикасының Конституциясына 10 жыл» медалімен марапатталды.
Елюбаев Жумагельды Сакенович
Кандидат юридических наук, Президент Казахстанской Ассоциации юристов нефтегазовой отрасли (KPLA), Управляющий правовой советник Евразийского подразделения международной энергетической корпорации «Шеврон». Является арбитром ряда коммерческих арбитражей, членом Королевского Института Арбитров (Member of the Chartered Institute of Arbitrators, «MCIArb»), членом Англо-Российской Ассоциации юристов. Родился в 1954 году в Иртышском районе Павлодарской области. Детство и юношество прошли в Омской области РСФСР. Окончил судебно-прокурорский факультет Свердовского юридического института. В разные годы работал инспектором Отдела внутренних дел на транспорте в городе Свердловске, судьей Ивдельского городского народного суда Свердловской области РСФСР, заместителем председателя по уголовным делам Алма-Атинского городского суда, инструктором и консультантом гсоударственно-правового отдела ЦК Компартии Казахстана, судьей Верховного Суда Республики Казахстан, заместителем Генерального прокурора Республики Казахстан, Вице-Министром юстиции Республики Казахстан, Генеральным менеджером Договорно-правового отдела совместного предприяия «Тенгизшевройл». Участвовал разработке ряда законов Республики Казахстан, в частности «О судах и статусе судей», «О прокуратуре», «Об исполнительном производстве и статусе судебных исполнителей», «Об адвокатской деятельности», «О судебных приставах», а также в разработке Уголовного, Уголовно-процессуального, Гражданского и Гражданского процессуального кодексов Республики Казахстан. Несколько законодательных актов, такие как «О судебных приставах», «Об исполнительном производстве и статусе судебных исполнителей», а также Уголовный кодекс, Парламент Республики Казахстан принял по его докладу. Являлся членом редакционной коллегии журналов «Вестник Верховного Суда РК», «Заң және Заман» (Закон и Время). Инициатор учреждения и главный редактор журнала «Недропользование и право», издаваемого на русском и английском языках. За существенный вклад в развитие правовой системы Республики Казахстан награждён орденом «Курмет» и медалью «10 лет Конституции Республики Казахстан».
Zhumageldy Sakenovich Yelyubayev
Is the Candidate of Juridical Sciences (PhD in Law), President of the Kazakhstan Petroleum Law Association (KPLA), and Chevron Eurasia Business Unit Managing Counsel. He acts as an arbitrator for a number of commercial arbitrations; he is the Member of the Chartered Institute of Arbitrators (MCIArb), the Member of the English-Russian Law Association. Zhumageldy Yelyubayev was born in the Omsk Oblast of the Russia. He graduated from the Sverdlovsk Law Institute (Judicial and Procurator Department). In different years he held the positions of the Inspector of the Transport Internal Affairs Department for Sverdlovsk, the Judge of the Ivdel City People's Court of the Sverdlovsk Oblast of the Russia, the Deputy Chairman for Criminal Cases of the Alamty City Court, the Instructor and Counsel of the State Legal Department of the Central Committee of the Communist Party of Kazakhstan, the Judge of the Supreme Court of the Republic of Kazakhstan, the Deputy General Prosecutor of the Republic of Kazakhstan, the Vice Minister of Justice of the Republic of Kazakhstan, the General Manager of the Negotiations and Legal Department of Tengizchevroil Joint Venture. Zhumageldy Yelyubayev participated in drafting a number of laws, in particular «On Judges and the Status of Judges», «On Procuracy», «On Court Enforcement Proceedings and Law Enforcement officer», «On Advocacy», «On Court Marshals», and in drafting «The Criminal Code», «The Code for Criminal Procedure», «The Civil Code», «The Code for Civil Procedure» of the Republic of Kazakhstan. Several legislative acts, such as «On Court Bailiffs», «On Execution Proceedings» and the Criminal Code of the Republic of Kazakhstan were approved by the Parliament of the Republic of Kazakhstan upon his presentations. Zhumageldy Yelyubayev is the Member of the Editorial Boards of such journals as the Bulletin of the Supreme Court of the Republic of Kazakhstan», «Заң және Заман» (Law and Time). He is the initiator and the chief editor of the journal «Subsoil Use and Law» published in Russian and English. For significant contribution in the development of the legal system of the Republic of Kazakhstan he was awarded the order «Kurmet» and the medal «10 years of the Constitution of the Republic of Kazakhstan».
The transfer from principles of strict centralized planning to market relations in the country requires a drastic revision of the role of criminal law as applies to the economy, because the Soviet «economic» criminal law had always been used as one of the most powerful regulatory tools to protect the socialist economic system based on the centralized planning raised to the absolute. As soon as in 1991 the «parade of sovereignties» of ex-soviet republics and the lack of preparedness for the entirely new economic conditions brought about a very difficult social and economic situation in Kazakhstan. Production sharply dropped in practically all spheres of economy. This was accompanied, and then mutually aggravated, by galloping inflation which grew to hyperinflation by summer of 1994. Many enterprises were forced to suspend production and sent their personnel to unpaid vacations. The living standards of the country’s population came down with a run. Under such anything but simple conditions the hard monetary line with simultaneous liberalization of economy or, more simply, a stricter money accounting and spending system with expansion of opportunities for economic activities of the private sector was selected in the country.
At the same conditions, the country’s financial and credit sphere went through serious structural changes as well, having transferred from administrative, command and highly monopolized state bank structure to a dynamic, flexible, and based on private and collective ownership, system of credit organizations. New types of credit and financial institutions and transactions, instruments and services for clients emerged, the system of relations between banks and financial and credit institutions modified. Search for optimal forms of institutional organization of the credit system, efficiently working mechanism on the market of capitals, new methods of providing services to commercial structures went on. Significant changes occurred in activities of banks, which have practically acquired by the present time their commercial face. From the institutions that were mainly distributing short and long term credits among the economic entities, banks turned into market structures oriented at commercial success and gaining revenue. They became a sort of foundation of the market mechanism and act as a rigid yet very democratic tool of management of the economy. Statistically speaking, while at 1 January 2000 there worked 55 second tier banks (commercial) in Kazakhstan, at 1 January 2008 there number reduced to 33. However, according to the report of the National Bank of the Republic of Kazakhstan, the reduction in the number of banks did not affect the owned capital of the Kazakhstan bank system, which, for example, by 1 January 2007 increased by 37.9% as compared with the beginning of 2006 and amounted to 809.6 billion tenge. The aggregate assets have increased by 26.4% and amounted to 1,191.3 billion tenge [7] for the same period. Strict requirements of the National Bank to opening, licensing, and internal control of banks, as well as active and strict application of reorganization and liquidation procedures to insolvent banks ensured a reduction of bank risks, increase in the level of capitalization of banks, and expansion of the system of monitoring over the cash, including foreign currency, flows in the bank system allowed to efficiently control situation in this sphere of economy. By 1 January 2008, owned assets of banks of the second tier amounted to US$ 11.8 billion [8].
At the same time, the financial and credit system became one of the most criminogenic, which is evidenced by the statistics of crimes committed in the sphere of economic activities. Thus, law enforcement agencies registered crimes (Schedule A): in 1998 - 3,593, in 1999 - 3,538, in 2000 - 5,292, in 2001 - 5,622, in 2002 - 6,033, in 2003 - 972, in 2004 - 878, in 2005 - 1,018, in 2006 - 1,894 [9]. Worth mentioning that while before, under the planned economy the crimes in the financial and credit system were simple by their structure, like theft through embezzlement, fraud, abuse of official position, upward distortions, etc., nowadays they have become more refined and acquired an intellectual nature. These crimes are committed by businessmen, as well as by different kinds of swindlers pretending to be businessmen. It is not infrequent that bank employees take part in illegal financial transactions, who either issue large loans for bribes, or turn to cash laundered funds, or take part in illegal transactions with the purpose of theft. Significant damage is inflicted also by wrongful acts by official of administration bodies, squandering budgetary funds issued to regions as purpose loans. Criminal scheming of modern entrepreneurs involve, as a rule, unlawful obtaining of loans, including preferential, as well as their non-repayment or use for the wrong purposes. They actively and skillfully use bank documents, electronic credit and debit cards, communication means and office equipment, as well as various tools and methods of disguising crimes as unsuccessful business activities (false bankruptcies, reorganization or liquidation of enterprises, etc.).
The topicality of this issue is also determined by the fact that ensuring economic secutiry of the country is becoming nowadays a high-priority state and public task requiring adoption of urgent measures to eliminate serious threats to development of market relations in Kazakhstan and other post-Soviet states.
At the present time, the problems of criminal law struggle against crimes in the sphere of financial and credit relations are not sufficiently studied by legal scholars of both Kazakhstan and other CIS countries. Still, many authors wrote works on this issue, in particular, E.O. Alauov, B.I. Akhmetov, S.M. Astapkin, I.Sh. Borchashvili, M.P. Berezina, A. Bulankov, B.V. Volzhenkin, U.S. Zhekebayev, E.G. Zhakishev, L.G. Efimova, M.S. Narikbayev, R.T. Nurtayev, S.E. Kairzhanova, S.F. Kotelnikov, I.A. Klepitsky, Yu.S. Krupnov, E. Kuranova, T. Krivenko, V.D. Larichev, A.A. Novoselov, R.G. Olkhova, A.A. Ostrovskaya, V.Ya. Osenin, A.M. Pozdnyakova, I.I. Rogov, M.O. Sakharova, E. Salina, N.E. Sokolinskaya, G.D. Tlenchiyeva, V.M. Usoskin, R. Khalfina, A. Chernykh, P. Yani, etc. Their works mainly serve as landmarks in studying criminal law and criminological aspects of struggle against crimes in the sphere of financial and credit relations. However, the social importance of law and order in this sphere, nature and heaviness of harm inflicted by infringements on normal functioning of bank and other credit institutions calls for the necessity and determines the topicality of a comprehensive study of the problems of criminal law struggle against crimes in the sphere of financial and credit relations. It is appropriate to cite here the word of President of the Republic of Kazakhstan N.A. Nazarbayev, who said on 6 February 2008 in the Address of the Head of the State to the People of Kazakhstan that «it is necessary to continue structural reforms of our financial system, including development of the securities market, modern financial instruments, improvement of bankruptcy legislation, deep reform of the judicial system». The head of the state also said that «a priority task... shall be prevention of legal offences rather than punitive measures» [10].
The objective of this research is a comprehensive study of theoretical and practical aspects of the problem of struggle against crimes in the sphere of financial and credit relations, as well as, based on the analysis of situation in this field of economy, study of the activities of law enforcement agencies and courts, development of theoretical and practical recommendations for organization of a more successful detection and investigation of crimes of this category and for improvement of the existing criminal legislation of the Republic of Kazakhstan.
In this connection, the following issues have been subjected to a comprehensive and systematic study: a) Criminal law characteristics of crimes in the sphere of financial and credit relations; b) Legal analysis of the most widely spread types of crimes in this sphere of economy; c) Differentiation between criminally punishable acts in the sphere of financial and credit relations and administrative offences and acts committed by individuals in the course of execution of civil transactions; d) Analysis of causes and conditions facilitating commission of these types of crimes; e) Improvement of laws regulating social relations in this sphere of economy.
Methodologically and theoretically, this research is based on fundamental propositions of philosophy, logic, theory of financial and criminal law, criminal process, and criminology. Along with the generally used in science dialectic method, a number of special cognition methods have been used in the work: legal logical, comparative legal, criminological, historical, statistical, sociological. We have applied prepositions contained in decisions of legislative and executive bodies of power of the Republic of Kazakhstan, basis provisions of the Constitution of the Republic of Kazakhstan, law and regulations, departmental acts regulating relations in the financial and credit sphere.
Empirical basis for the research is made of statistics compiled by the bodies of internal affair, financial police, General Prosecutor’s office, Supreme Court and local courts, Ministry of Justice on the state, dynamics and structure of crimes in the sphere of financial and credit relations for the recent years (1998-2007); materials of 100 criminal cases, 100 civil and administrative cases; summaries prepared by General Prosecutor’s Office and Supreme Court. We have also analysed norms of the existing criminal and criminal procedure law of not only the Republic of Kazakhstan, but also Russian Federation and other CIS countries and Baltic states, departmental acts and statistical data of the Ministry of Finance and National Bank of the Republic of Kazakhstan, as well as available legal and other specialist literature on the subject of research.
The scientific novelty of this work consists of that for the first time this topic became subject of a monographic research. It views, in the light of criminal law, the structure of financial and credit system of the country, specificity of execution of settlement, credit and other monetary operations by banks and other credit institutions, functioning of the securities market, structure of individual norms of criminal law, activities of law enforcement bodies and courts relating to investigation and consideration of the cases of this category in order to possibly fully disclose objective conditions for offences in this sphere of economy, give specific theoretical and practical recommendations to law enforcement agencies and courts, develop measures to prevent crimes in the sphere of financial and credit relations, prepare proposals on improvement of criminal legislation.
The research carried out in accordance with the above objectives, made it possible to defend, in collaboration with other legal scholars and practicing lawyers, the necessity of introduction of a number of new norms to the new Criminal Code of the Republic of Kazakhstan providing for responsibility for crimes in the sphere of economic activities. In particular, Chapter 7 of the existing criminal law contains the following articles: 191 (Illegal Bank Activities), 193 (Legalization of Funds or Other Property Obtained by Illegal Means), 194 (Unlawful Obtaining and Wrong Use of a Loan), 195 Malicious Evasion of Payment of Credit indebtedness), 200 (Illegal Obtaining and Disclosure of Information Constituting Commercial and Bank Secret), etc.. Based on the results of this monographic research, were drafted theoretical and practical comments for this norms of the Criminal Code of the Republic of Kazakhstan, as well as prepared proposals for improvement of administrative and criminal law, in particular, developed and submitted to the Government were drafts of specific norms providing for administrative and criminal responsibility for extension of loan on the basis of improperly executed or fake documents, deception of depositors by heads and employees of trust and other financial institutions. Offered for the first time in the paper for use in theory and practice is a new classification of crimes in the sphere of economic activities, including the crimes in the sphere of financial and credit relations. The results of the dissertation research served also as the legal basis for development of Recommendations for investigators and judges on the methods of investigation and consideration of criminal cases in the sphere of financial and credit relations, as well as Recommendations for employees of banks and other credit institutions on bank supervision.
The main theoretical prepositions including into this monograph are:
1) New classification of crimes in the sphere of economic activities, one of the types of which is «crimes in the sphere of financial and credit relations». Such classification follows from conceptual provisions of the criminal legislation, criminal law statistics, specificity of separation of competence of the investigative bodies on this category of cases, and the structure of specific norms of Chapter 7 of the ROK Criminal Code. Term «crimes in the sphere of financial and credit relations» is officially entered into the sphere of theoretical research of the problems relating to economic crimes. 2) Complex and scientifically substantiated criminal law and criminological characteristics of crimes in the sphere of financial and credit relations, which makes possible to correctly qualify acts of guilty persons and form a uniform investigative and judicial as well as registration and statistical practices. 3) Theoretical and practical comments to six special bodies of examined crimes specified in Chapter 7 of the ROK Criminal Code (articles 191, 194, 195, 200, 219, 220) based on the analysis of not only legislation, but also other branches of law, because the above-mentioned norms of the ROK Criminal Code are, by their nature, blanket norms, and it is difficult to ensure their correct and efficient enforcement without knowledge of the civil, bank, administrative legislation, as well as without analysis of legislative and other legal acts. In this case, civil, bank, and other legislations play an auxiliary and integration role for solving the tasks of the criminal law. Based on the analysis of the above-mentioned norms, the following proposals have been made: - Sanctions provided for in part 1, article 191, of the Criminal Code, shall be supplemented with additional punishment in the form the confiscation of property on an alternative basis of its application, and in part 2 of the same article, with the confiscation of property as a mandatory type of additional punishment. - Provide that the main punishment under the sanctions in part 2, article 191, of the Criminal Code shall be the deprivation of freedom for three to seven years; - Disposition of part 2, article 194, of the Criminal Code shall be set forth as follows: «Use of a loan granted for a specific purpose for a purpose other than directly specified, if this act inflicted heavy damage on an individual, organization or the state»; - Disposition of article 195 of the Criminal Code shall be set forth as follows: «Malicious evasion by the head of an organization (enterprise) or individual of payment of credit indebtedness or payment for securities on a large scale after enactment of the relevant judicial act»; - Disposition of part 1, article 200, of the Criminal Code shall be set forth as follows: «Collection of data constituting commercial or bank secret by theft of documents or other media, bribe or threats, use of technical facilities, as well as by other illegal means with the purpose of disclosure or illegal use of these data»; - Terms «guarantees» and «other obligations» shall be excluded from disposition of article 219 of the Criminal Code; this norm shall be set forth as follows: «Submission by a bank employee of knowingly false information about transactions on bank accounts, as well as issuance of a bank guarantee knowingly not secured by actual financial position of the bank, is these acts caused or could have caused infliction of a large damage on an individual, legal entity, or the state»; - Criminal Code shall be supplemented with article 220-1 as follows: «Issuance by a bank employee of illegitimate bank guarantees, as well as provision of illegitimate preferences to a bank client or other person, is these acts have inflicted heavy damage to an individual, organization, or the state»; - Single term «funds» shall be used throughout part 2, article 220, of the Criminal Code, instead of terms «amounts of money» and «currency means»; this norm shall be set forth as follows: «Knowingly incorrect or knowingly late transfer by a bank employee of funds on bank accounts of clients, id this act has inflicted heavy damage on an individual, organization, or the state». 4) Theoretical and practical interpretation of criminal law terms contained in dispositions of the examined norms of the Criminal Code based on theoretical research in the sphere of criminal, civil, bank, administrative legislations, as well as modern economic theories. 5) Complex measures toward prevention of crimes in the sphere of financial and credit relations, in particular, political, economic, organizational and directive, and moral psychological measures. At that, international experience of prevention of such crimes was taken into account, in particular, recommendations developed by the Basel Committee on Banking Supervision, as well as Special International Commission on Money Laundering Issues.
Practical importance of the research is that its preposition, conclusions and recommendations can be used for: - Further scientific researches on this issue; - Development of new criminal, administrative, bank, and civil legislation; - Development f regulatory resolutions of the Supreme Court of the Republic of Kazakhstan; - Issuance of departmental acts of the National Bank of the Republic of Kazakhstan on the issues of credit and monetary operations; - Preparation of instructional materials on criminal law for students of law; - In practical activities of law enforcement agencies, courts, banks and other financial institutions; - Development by the state bodies and public associations of measures to prevent offences n the financial and credit sphere;
Main prepositions, conclusions and recommendations stated in this monograph have been reported to scientific conferences and seminars, published as separate articles in law magazines «Zan zhane Zaman», «Turabi», «Femida», «Supreme Court Herald», «Law and State», «Economy and Law in the Republic of Kazakhstan», etc.; in Republic’s news papers, as well as in specialist collections of legal works. The materials have also been used in the lectures read at the Refreshment Courses for Judges and Employees of Investigative and Prosecutor Bodies.
1. CRIMINAL LAW CHARACTERISTICS OF CRIMES IN THE SPHERE OF FINANCIAL AND CREDIT RELATIONS
The history of legal offences in the sphere of financial and credit and monetary relations finds its roots in the distant past and covers the time span of more than two thousand years. The monuments of ancient civilizations preserved numerous evidences of crimes infringing on the normal functioning of monetary system. It was mainly acts relating to counterfeiting and degrading the quality of money (either coins or other money substituting objects), committed sometimes even by the instruction of the reigning rulers. If we look at the history of the Roman Empire, no emperors considered themselves counterfeiters degrading the quality of coins, which eventually led to a complete collapse of the antic monetary system, the process that went along with the decline of the Western Roman Empire. Later the notion monetae falsarius was applied by the Roan Curia in relation to both high ranking and private counterfeiters, without any distinction. The culmination of the struggle for power between the Holy Altar in Rome and secular ruler was at the turn of XIII and XIV centuries in France. French king Philip the Beautiful who reigned at that time even today is called the «king-counterfeiter» in historical works. What happened in the monetary policy under Philip the Beautiful, however, can be found at the times of many later rulers, in all civilizations without exception. Active infringers in this sphere were Prussian king Frederick II and Napoleon Bonaparte. A major scandal of the last century was counterfeiting of British pounds by German fascists in Saksenhausen concentration camp and counterfeiting traveler’s cheques for pilgrims to Palestine by a gang of professional criminals.
At the same time, it should be mentioned that the offences in the sphere of monetary relations have been punished at all the rimes, which is evidenced by one of the historical monuments. In 1878, western scientists discovered a marble plate at antic polis Dima on the north-west of Peloponnese Peninsula with a death sentence to six coin counterfeiters inscribed on. The remaining portion read as follows: «Priest Philokles, scrivener Damocritos, and first counsellor Kleon, on behalf of the city, have sentenced to death Drakion, alias Anti … and whatever else he called himself, also …. …tisa, goldsmith, also …anionis, alias Pantaleon and whatever else he called himself, and, finally, Mosholaos, son of Mosholaus, for trenching upon the holy property and minting copper coins» [11].
With the subsequent development of the statehood and transfer to more perfect economic systems, the types of offences in the sphere of monetary relations, practically in all the countries, expanded, and the crimes like theft of funds of the state and wealthy people through swindle, malicious non repayment of debt, forgery of payment documents and bank notes, illegal production of precious metals, etc. At the same time, the rules began to understand that such crimes, first of all, infringed on the foundations of the state, and therefore the punishment for them had always been severe.
Under the Soviet, all economic relations in the country, including in the financial and credit sphere, were strictly regulated by the government. This system neither recognized the variety of the forms of ownership, nor private enterprise. That is why throughout the whole period of existence of the USSR both the all-Union criminal law and the criminal laws of subjects of the federation provided for responsibility only for several types of crimes infringing on the foundations of the monetary relations. The relevant norms were contained in «Crimea Against the State» chapter of the Criminal Code. In particular, after the criminal law reform of 1959-1961, the theory and practice of criminal law has actually recognize four types of crimes in the sphere of «monetary and credit» relations that had their own defining elements:
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