NGHIEN CW - TRAO DOI
NHAN DIEN TOI PHAM TRONG LiNHWC NGAN HANG
PH4M MINH TUYEN
Tom tat: Hi^n nay, t$i ph^m xdy ra trong linh vu-c ngdn hdng ngay cang diln ra phu-c tap, tinh vi va kho kiem scat. Bai viet nay phan tich cac dac diim nhdn di^n va quy dinh cua phap luat hinh suf nhdm giup cac cff quan tiln hanh to tung nhan thiic va ap di^ng thing nhat phap lu^t trong cdng cude d^u tranh phong, chlng loai tdi ph^m nay.
Tie khoa: Bp ludt Hinh su; vi pham quy dinh ve hoat dpng ngdn hdng.
Ngdy nhan bdi: 20/12/2018; ngdy bien tap xong: 12/2/2019; ngdy duyet bdi:
04/3/2019.
1. Thyc trsing tdi pham trong linh vuc ngan hang
1.1. Phuang thu-c, thu doan pham toi 1.1.1. Doi tuong Id ngudd Idm viec trong ngdn hdng
Thu doan phara tdi eiia loai ddi tupng nay thudng Id cac hdnh vi lpi dyng chuc vu, quyen ban vd nhiem vu dupe phdn cdng (eac ddi tupng ehu yeu Id cae can bp tra dyng) dl tao dyng hd so, gidy td gid, sd tilt kiem khdng, vdng gid di thi chdp, sau dd chilm doat tdi sdn; gid raao chii ky ciia khdch hang gui tien de chiera doat tdi sdn;
khdng bach toan vdo tdi khoan cua khaeh hang md bach toan vao tdi khodn eiia ca nhdn rdi thdng qua tai khoan chuyen tien di ngdn hang khdc dl nit tien; su dung but
toan gia, thu tiln no vay khdng nhap quy;
lap hd so vay no khdng nhdp quy; Idp hi so vay kbdng hoac hd sa ghi tang so tiln vay di rut tiin (thudng hay xdy ra brong cac trudng hpp cho vay theo hinh thiic td san xudt, cd su hd trp vi lai sudt); khdng thdm dinh hoac ed tinh thdm dinh sai tdi sdn tbi chdp, thi chdp khdng diing vdi thyc te, thudng CO hinh thuc nang khdng gia Ui tdi san the chdp de hudng phdn tram tren tdng sd tiln vay; su dyng cac ddi tupng ben ngodi, "sdn sau" dl thuc hien cac hanh yi tham nhiing; tu ke khai tren gidy gui tien vd ghi vdo sd tiit kiem khdng
_ 'Ti6n sy, Chanh an Toa an nhan dan tinh Bic Ninh.
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NGHIEN CUV - TRAO odl diing vdi sd tien md khdch hang ke khai...
Cac ddi tupng cdn lpi dung uy tin cua td chdc ngdn hang dd lua ddo thdng qua cdc bien phap nghidp vu nhu: Huy ddng vdn vdi ly do ddu tu cdng trinh, sua chiia, tdy xda, ndng gia tri tien len nhiiu Idn trong cae chiing chi tien gui cua cde ngdn hang phdt hanh, rdi dem the ehdp tai chinh ngdn hang minh dang lam viec; lap cac chiing tu uy nhiem chi, gidy nop tien, gidy nhdn tidn va gid mao chii ky cua chii tai khodn ki vao cac td sec, gidy uy nhiem chi d l chuyen vdng vo thdng qua eac tai khoan tien giii, tien vay cua khach hang de rut tien; thieu tinh thdn trdch nhiem, cd tm, quan lieu, nang lyc yeu kera nen gay hdu qua nghiem trpng; chiem doat tdi san thdng qua viec thyc hien chinh sach, che dp tdi chinh - tidn td, ede gdi kich cdu, hd trp, gidi edu doanh nghiep, loai hanh vi nay rdt tinh vi, khd phdt bien; lpi dung chuc vy, quyen ban true tiep hoac qua trung gian gdy dnh hudng den ngudi khde dk true lpi; lpi dyng chdc vu, quyen ban, lam quyin trang khi thyc hien nhiem vu nham tao nhiing khd khdn eho khdch hang vay vdn d l ddi hdi Id; su dyng chuyen mdn, nghiep vy md minh dam nhiem de chilm doat tdi san; edu k i t vdi khach hang d i chiira doat tdi sdn cua ngdn hang.
1.1.2. Doi tuang Id nguai lam viec ngodi ngdn hdng
Phuang thiic, tbii doan cua cac ddi tupng nay bao gdra cde dang hanh vi nhu:
Mpt Id, thuc bien hdnh vi lua ddo, ty tao dyng hd sa dy an, gia mao hpp ddng, lap h i sa vay vdn, t h i chip tai san, hpp ddng kinh t l , hop d i n g thue kho bai, hang hda, hda dan, chdng td chiit khdu, dy an, ed philu, trai philu, phuong an kinh doanh, phuang dn trd n a gia.
Hai Id, ndng gia tri tdi san thi ehdp tang len nhieu Idn, tdi san t h i chdp la that nhung khdng dii gidy td phap ly hoac dang cd tranh chap; lap du dn khdng cd that, "dy dn ma", lam gid gidy ehiing nhdn quyen su dung ddt, nhd d, gidy td ed gid hoac dimg gidy chiing nhdn quyen su dyng ddt, nha d, gidy td cd gia eua ngudi khac, the chdp bang hang hda binh thanh td vdn vay de the chap vay tiin ngdn hang roi chiem doat (thdi gian qua, hdnh vi pham tdi nay dien ra khd nhiiu tai cdc quy phdt trien, nay Id Ngan hdng ddu tu phdt triln); hanh vi Ida ddo dudi dang ddu tu tdi chuih qua mang, huy dpng vdn theo kieu kinh doanh da cap, gid danh cdc tap doan ddu tu tai chinh todn cdu. Vi du: D l i tupng ty nhdn la dai dien td chdc tdi chinh qudc t&, cd rapt khodn tin dung Idn d nude ngodi dang tira ddi tde cho vay vdi lai sudt hdp dan, thdi gian vay ddi, n i u raudn vay thi ngudi vay phai ky quy tu 05% d i n 10% vdn ddi ling, sau dd dung ehu ky gia cua ngudi ky quy d l nit tien rdi chiem doat.
Ba la. hdnh vi Idm gid tdi lieu, gidy td d l chilm doat tdi sdn cua ngdn hang:
Ngudi pham tdi ky cdc hpp ddng tiln giii gid mao, hpp thue hda ddu tu tai chinh cua td chdc qua viec ehuyen tien vao tdi khodn trung gian cua chinh td chdc rainh dai dien; tao dyng hd so dy an, gid mao hop ddng, gid mao gidy chiing nhan quyin sd dung ddt, quyin sd huu nhd... d l thi chdp vay ngdn hang nham chiem doat tai sdn.
Bon Id, hanh vi dot nhdp mang ngdn hdng, ddm cap mat khdu, tao lenh chuyin tiin gia nhdm chiem doat tdi sdn.
Ndm la, bdi Id ngudi cd chuc vu, quyen ban d l hp tao diiu kien cho hanh vi chiem doat tai san. Vi boat ddng cua bd thing ngan hang cd rdt nhiiu nhung quy dinh
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chat ehe, nhdt Id trinh ty ve vay vdn nen hanh vi vd thu doan cua ngudi pham tpi cd tinh vi d i n ddu, nhung niu khdng cd su hen ket, giup sue cua nhiing ngudi lam viec trong ngdn hdng thi khd cd the thyc hien dupe hdnh vi chiem doat tdi san.
1.1.3. Rua tien
Day la hdnh vi su dyng tien, tai sdn cd dupe do phara tdi ma cd, "tien bdn" de mua bdn bdt ddng san, chiing khodn...
nham hpp thuc hda sd tien bdn thanh "tien sach", sau dd thdng qua he thong ngan hdng lai chuyen tien ve cdc tdi khoan cua rainh de thara gia vdo cdc boat ddng giao dich cdng khai. Ddy Id loai tpi pham cd dp an, rat tinh vi, do do, rat khd phat hien.
Cde ddng tien ve eo ban tu khi bat dau, den khau tnmg gian, eho den khi ket thiic, hdu bet ddu thdng qua td chuc tin dyng (TCTD) va thudng duoc su dyng d ba giai doan trong ehu trinh nia tien, do la: Sap dat, phdn tan vd hda nhdp.
1.1.4. Duoi hinh thiec ldnh doanh ngoai hoi vd gidy to co gid gid
Ddy la hanh vi kinh doanh ngoai te, lpi dyng so hd trong quan ly kinh doanh ngoai te, su dung ma giao dich cua thanh toan vien d i sda but todn, giao dich, sua ma bao mat (password) cua thanh toan vien d l sua sd lieu, ty y thyc hien todn bd qua trinh kinh doanh ngoai td lien ngdn hang...; sdn xuat, tang trii, van chuyen, luu hdnh tiln gia, ngdn phieu gia, cdng trdi gid; Ida dao thdng qua viec thanh todn hoac ddi sec du lich.
1.1.5. Thau torn, Idng doan, chi phoi ngdn hdng theo dang "loi ich nhom "
Loi ich nhdm Id sdn phdm tat yeu cua n i n kinh t i thi trudng, bao gdm lpi ich nhdm da sd, lpi ich nhdm thieu sd, Ipi ich nhdra tieu eye, lpi ieh nhdm tich cyc. Lpi
ich nhdra d Viet Nam trong thdi gian qua ed dac trung Hen quan d i n nhiing ngudi cd chuc vy, quyin han trong ITnh vyc tdi chinh, ddu tu, dia chinh, bdt dpng sdn... No xudt hien vdi tdn sudt day ddc vd ehu y i u theo hudng tieu cyc, boat dpng rdt linh boat theo timg vy viee vd xoay quanh mpt sd ea nhdn nhdt dinh. Lpi dung co e b l hien hdnh, tinh thieu cdng khai, minh bach, cac lpi ich nhdm thudng tiep xuc theo dang
"quan he" cd nhan hoac co t h i thdng qua trung gian, nhu con cdi, ngudi thdn ma chdt kit dinh la lpi ich vat ehdt. Trong ITnh vyc hoat ddng ngdn hang, lpi ich nhdm xuat hien vdi y dd thau tdra, liing doan thi trudng tai chinh, nd cam re va chi phdi he thdng - boat dpng cua ngan hang.
1.2. Hau qud ciia tpi pham trong linh v^ec ngdn hdng
Hau qud ciia tdi pham trong ITnh vyc ngdn hang gdy ra Id dac biet nghiem trpng, lam cho qud trinh triln khai chu h^rang, chinh sdch, phap ludt v i boat ddng ngdn hang bi sai lech, khdng chi lam thiet hai v l tai san ma cdn lam anh hudng d i n boat ddng cua he thdng tai chinh, lam anh hudng d i n su phat triln kinh t l - xa hdi;
lara suy giara nilm tin ciia nhan ddn vao sy quan ly, dieu hanh ciia nhd nude trong ITnh vyc ngan hang; lam gia tang nii ro va nguy CO gay mdt an toan he thing ngan hang, ddy ngan hang vao tinh trang mdt kha nang thanh khodn, dong bang tin dung vd tac ddng tryc tiip d i n an ninh tai chinh, tiin te qudc gia; lara tha hda, biln chdt, pha hoai tu tudng nhiing ngudi lam trong he thing ngdn hang.
2. Quy dinh cua Bd luat Hinh su nam 2015 ve tpi p h a m vi pham quy djnh v | ho^t dpng ngan hang
Trong thdi gian vua qua, du ludn ca
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nude xdn xao vi cac vu an hinh su lien quan din boat ddng ngdn bang nhu: Vu an Huynh Thi Huyen Nhu chiem doat ban 4.911 ty ddng xay ra tai Vietinbank; Giam ddc phdng giao dich Hoa Hung, Agribank chi nhanh Mac Thi Budi chiem doat 17 ty ddng bd trdn; dai an Phara Cdng Danh; vy an dng Le Nguydn Hung, nguyen Phd Giam ddc ngdn hdng Eximbank chi nhanh thanh phd Hd Chi Minh chilm doat 245 ty ddngbd trdn...
Chinh vi vdy, BLHS nam 2015 sua ddi, bl sung nam 2017 (sau ddy gpi la BLHS nara 2015 sua ddi) quy dinh Tpi vi pham quy dinh ve boat ddng ngdn hang, hoat dpng khac lien quan den boat dpng ngan hdng tai Dieu 206.
2.1. Nhung han che trong Tpi vi pham quy dinh ve hoat dpng ngdn hdng, hoqt dpng khdc lien quan den hoat dpng ngdn hdng
Thu nhdt, vd tdn tdi danh. Tdi vi pham quy dinh ve boat dpng ngan hang, boat ddng khdc lien quan den boat ddng ngan hang quy dinh tai Diiu 206 BLHS nam 2015 sua ddi. So vdi Dilu 179 BLHS nara 1999 vaDiiu 206 BLHS nam 2015 thi quy dinh trong BLHS nam 2015 sda ddi ed lien quan din Ludt eac TCTD va Ludt ngdn hdng, gdp phdn hodn thidn cdc quy dinh ciia phap ludt hinh sy trong boat ddng eua cae TCTD, chi nhanh ngan hang nude ngoai va cae td chuc khdc cd boat ddng lien quan din boat ddng ngan hang. Vi pham vl boat dpng ngan hang la vi pham vi viec ldnh doanh, cung ling thudng xuyen rapt hoac mdt sd hoat ddng nghiep vy: Nhdn tiln gui, cdp tin dyng, cung ling dich vy thanh todn qua tdi khodn. Nhu vdy, npi hdm cua tdi danh nay khdng chi dimg lai d vi phara vl "cho vay" nhu da quy
dinh tai Diiu 179 BLHS nam 1999. Bdi le, boat ddng ngdn hang bao gdm nhiiu hoat ddng khdc nhau nhu: Cdp tin dyng, nhdn tien gui, eung ling dich vy thanh toan vd trong mdi boat ddng nay lai cd nhilu binh thue boat ddng kinh doanh cua TCTD.
Cho vay ehi la mdt trong nhilu hinh thuc ke tren. Do dd, viec sua ddi nay d khodn 1 Dieu 6 Luat ngdn hang nam 2010 Id phu hpp vdi ede quy dinh trong Ludt cdc TCTD nam 2010, cdc van bdn hudng ddn cd lien quan vd thuc tien cua cdc hdnh vi vi pham dien ra hien nay, ciing nhu nhdra bao qudt bet pham vi quy dinh cua tpi danh nay. Ddy Id rapt quy dinh tien bp trong BLHS ndra 2015 sua ddi ve tdi pham nay.
Thie hai, nhiing ddu hieu dinh tdi radi cua Tdi vi phara quy dirih ve boat ddng ngdn hdng, boat ddng khdc lien quan den boat dpng ngan hang. Dieu 206 BLHS nara 2015 sua ddi cd quy dinh cu thd cac hdnh vi la yeu td dinh tdi cua loai tpi pham nay. Tuy nhien, khi xem xet den cdc tinh tiet ndy, chimg ta cdn phdi ddi chieu, so sanh cac quy dinh eua ludt chuyen nganh xem cd vi pham hay khdng de xae dinh dd cd phai la hdnh vi phara tdi hay khdng. Cy the nhu sau:
1. Cdp tin dung cho truong hpp khong dupe cdp tin dung, trie trudng hpp cdp duoi hinh thiec phdt hdnh the tin dmg (diim a khodn 1 Dieu 206).
Trong BLHS nam 2015 sda ddi da su dung thuat ngii rdng hem la "cdp tin dyng"
thay eho thudt ngii "cho vay" trong BLHS nara 1999. Cdp tm dung Id viec TCTD, chi nhanh ngdn hang nude ngodi thda thudn de tl chuc, cd nhdn su dung rapt khodn tien hoac cam kit eho phep su dung mdt khodn tiln theo nguyen tac cd hodn tra bdng nghiep vu cho vay, chiet khdu, cho thue tai
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chinh, bao thanh todn, mua, ddu tu trai phieu doanh nghiep, phat hanh the tin dyng, bdo lanh ngdn hang va cac nghiep vu cdp tin dyng khdc theo quy dinh cua ngdn hang nha nude, bao gdm cd viee cdp tin dyng tu ngudn vdn cua phap nhan khac rad TCTD, chi nhanh ngdn hdng nude ngoai chiu nii ro theo quy dinh cua phap ludt.
Nhu vdy, nhiing trudng hpp ndo khdng dupe cdp tm dyng? Cd y kiln cho rang hai trudng hpp khdng dupe edp tin dung theo quy dinh tai diem a khoan 1 Dieu 206 BLHS nam 2015 sua d l i nhu sau:
Truong hpp 1: Cdp tin dung cho nhUng truong hap khong dupe cdp tin dung theo quy dinh cua phdp lupt.
Dilu 126 Luat cdc TCTD nam 2010 va Thdng hr s i 19/2017/TT-NHNN cua Ngan hang nha nude Viet Nam ngdy 28/12/2017 sua ddi, bd sung mdt sd dieu cua Thdng tu sd 36/2014/TT-NHNN ngay 20/11/2014 cua Thdng ddc Ngdn hdng nha nude quy dinh cdc gidi ban, ty le bdo ddm an toan trong hoat ddng eiia TCTD, chi nhanh ngdn hang nude ngoai (gpi tat la Thdng tu sd 19) quy dinh nhimg trudng hop khdng dupe cdp tin dyng.
Truang hpp 2- Cdp tin dung cho truong hap khong duac cdp tin dung, trie truong hpp cdp duoi hinh thuc phdt hdnh the tin dung.
Cap tin dung cho nhdng trudng hop khdng dupe cdp tin dung la trudng hop theo su nhan dinh, danh gia, phdn tich ciia TCTD cho rang khdch hang khdng cd du dieu kien de dupe cdp tin dyng nhu: Ndng luc tai chinh yeu, tai san bao dam khdng du cho khoan vay, myc dich vay vdn khdng khd thi, khdng dung muc dieh vay hoac hd so vay vdn thieu chiing tu... Day la nhiing ddu hieu dac trung phd bien de
cac TCTD, chi nhanh ngan hdng nude ngoai tu ehdi cdp tm dung cho khdch hang- Theo quy dinh tai d i l m a khoan 1 Dieu 206 BLHS nam 2015 sua ddi la "cdp tin dung cho nhiing trudng hpp khdng dupe cdp tin dyng tni trudng hop cdp dudi hinh thiic phat hdnh the tin dung". Nhu vay, viec quy dinli cho vay dudi hinh thdc phat hanh the thi vdn dupe cdp tin dung binh thudng. Cd the thay day la mdt dieu bat hpp ly bdi le theo quy dinh tai Dieu 126 Luat cac TCTD va D i i u 11 Thdng tu s i 36/2014/TT-NHNN ngdy 20/11/2014 ciia Ngan hang nha nude Viet Nam quy dinh cac gidi ban, ty le bdo dam an toan trong hoat dpng cua TCTD chi nhanh ngan hang nude ngodi (sau ddy gpi la Thdng tu sd 36) cung khdng cd ngoai le nay. Do dd, viec quy dinh ngoai le nay tao dieu kien cho nhirng trudng hpp khdng dupe cap tin dung d tren "Idch" bang each TCTD, chi nhanh ngan hang nude ngodi se cdp tin dung cho nhiing trudng hpp khdng dupe cdp tin dyng dudi hinh thuc phdt hanh the tin dung. Day la mdt ban che can dupe budng dan de cd ca sd dp dyng t h i n g nhdt phdp ludt.
2. Cdp tin dung khong co bdo ddm hoac cdp tin dung voi dieu kien uu ddi cho doi tupng bi han che cdp tin dung theo quy dinh cua phdp ludt (diem b khodn 1 Dieu 206).
Vdn de nay dupe thuc hien theo quy dinh tai khodn 1 D i i u 127 Ludt cac TCTD nam 2010 ve cap tin dung khdng cd bdo dam, cdp tin dung vdi dieu kien uu dai cho nhiing ddi tuong bi ban che cdp tin dung.
Trong trudng hop neu cd viec cdp tin dung ddi vdi nhiing ddi tupng nay phai dupe Hdi ddng qudn tri. Hoi d i n g thanh vien cua TCTD thdng qua va cdng khgj
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NGHIEN CUU - TRAO DOI ttongTCTD.
3. Viphqm quy dinh vi ty le bdo ddm an todn cho hoqt dpng cua to chuc tin dung, chi nhdnh ngdn hdng nuac ngodi theo quy dinh cua Ludt cdc to chuc tin dung (diim c khodn 1 Dieu 206).
Chilu theo quy dinh v l ty le bao ddra an toan tai D i i u 130 Ludt cac TCTD nam 2010 vd D i i u 9 van bdn hpp nhdt sd 02/VBHN-NHNN ngay 10/01/2018 cua Ngan hdng nha nude Viet Nam quy dinh cac gidi ban, ty le bao dam an todn trong hoat dpng cua TCTD, chi nhdnh ngdn hang nude ngoai, theo dd TCTD, chi nhanh ngdn hang nude ngoai phdi duy tri cdc ty le bdo ddra an toan sau ddy: Ty le kha nang chi tra; ty Id an toan vdn tdi thilu 9% hoac ty le cao ban theo quy dinh cua Ngdn hdng nhd nude trong timg thdi ky; ty le tdi da cua ngudn vdn ngan han dupe su dyng d l cho vay trung ban va dai ban; trang thai ngoai te, vdng tdi da so vdi vdn tu ed; ty le du n p eho vay so vdi tdng tien gui; eac ty le tien gui trung, ddi han so vdi tong du np cho vay trung, ddi ban.
4. Co y ndng khong gid tri tdi sdn bdo ddm khi thdm dinh gid de cdp tin dung doi vin trudng hgp phdi co tdi sdn bdo ddm (Diem d khodn 1 Dieu 206).
Day la hdnh vi dupe chinh thuc quy dinh trong BLHS nam 2015 sua doi. Trudc ddy, trong thye tiln xet xu, hdnh vi "cd y ndng khdng gia tri tai sdn bao dam khi tham dinh gid d i cap tin dung" da dupe xem xet d l truy ciru trdch nhiem hinh sy theo d i l m c khoan 1 D i i u 179 BLHS nam 1999 vdi "hanh vi khdc...". Day Id hanh vi vi pham phd b i i n trong hoat dpng cdp tin dyng vdi myc dich d l eho khach hang vay dupe sd tiln Idn b a n gid tri tai sdn ddra bao d l hudng hoa hdng tu khdch hang (khoan
3 Dilu 127 Luat cdc TCTD nam 2010).
Hanh vi nay dupe ddnh gid d l xera xet, xac dinh hdu qud bdi hanh vi nay ddn d i n tdi sdn bdo ddm khdng dii gia tri d i thu hdi n o khi xay ra np qua ban.
^ 5. Vi pham quy djnh cua phdp ludt vi tong muc du np cdp tin dung doi vdi ddi tuang bi han che cdp tin dung (diim d khodn 1 Diiu 206).
Tong muc du np cap tin dyng bao gdm tdng sd du np cho vay, chiit khdu, tdi chilt khdu, cho thue tdi chinh, bao thanh todn, dau tu trdi phieu doanh nghiep, the tm dyng vd cdc nghiep vu cdp tin dung khde theo quy dinh cua Ngan hdng nhd nude, sd du bdo lanh vd cdc khodn uy thdc eho TCTD, chi nhanh ngdn hang nude ngodi khde edp tin dung. Vi pham quy dinh v l tdng muc du n p tin dyng ddi vdi cdc ddi tupng hi ban che cdp tin dung dupe quy dinh cy t h i tai Dilu 127 Ludt cdc TCTD nam 2010.
Theo do, vi pham quy dinh eiia phdp ludt ve tdng muc du no tin dung ddi vdi cac ddi tupng bi ban che cdp tin dung theo quy dinh tai diera d khoan 1 Dieu 206 BLHS ndra 2015 sua ddi Id hanh vi dupe quy dinh tai khoan 2, khoan 4 Dieu 127 Ludt cac TCTD nam 2010 sua ddi, bd sung nam 2017.
6. Cdp tin dung vupt gioi han so vai von tu CO doi vai mpt khdch hdng vd nguai CO lien quan, trie truong hpp co chdp thudn cua nguai co thdm quyen theo quy dinh cua phdp ludt (diem e khodn 1 Diiu 206).
Ddy la hanh vi lien quan den nhieu ludt vd van ban hudng ddn khde nhau, khi xem xet hdnh vi ndy cdn phai bet sue chii y tdi nhiing quy dinh sau:
Khoan 3 Dilu 3 Thdng tu sd 36 (dupe
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NGHIEN CUV - TRAO DOI
sua ddi, bd sung bdi Thdng tu sd 19) quy dinh cac gidi ban, ty le bdo dam an todn trong boat ddng cua cac TCTD, chi nhdnh nhdn hang nude ngoai, Iheo dd: Diera e khodn 1 D i i u 206 BLHS nam 2015 sua ddi quy dinh ve hanh vi khach quan "cap tin dung vupt gidi ban so vdi vdn ty cd ddi vdi rapt khaeh hdng va ngudi cd lien quan" ma khdng quy dinh hanh vi cap "tin dung ddi vdi mot khach hang" la bat hpp ly. Bdi le, hanh vi "cdp tin dung vupt gidi ban so vdi vdn ty cd ddi vdi mdt khach hang" se phd biln ban la "cap tin dung vupt gidi ban so vdi vdn ty cd ddi vdi rapt khdch hang va ngudi cd lien quan". Mat khdc, trong khodn 1 vd khodn 2 Dieu 128 Ludt cae TCTD nara 2010, sua ddi, bd sung nam 2017, quy djnh ve hai loai gidi ban cap tin dyng la gidi ban ddi vdi mdt khach hdng vd gidi ban ddi vdi mdt khaeh hdng va ngudi lien quan ehu khdng chi quy dinh edp tin dyng vupt gidi han so vdi vdn ty ed ddi vdi mdt khaeh hdng va ngudi cd lien quan.
Tuy nhien, nghien cdu quy dinh tai khodn 28 D i l u 4 Ludt edc TCTD nam 2010 sua d l i , b l sung nara 2017 thi cd the thdy, viec quy dinh loai tni ndy de tao sy tuy tien va phd va quy dinh raang tinh nguyen tde cua Ludt cac TCTD, ddng thdi, tiira dn nhiiu rui ro khi xdc dinh che dp trach nhiera cua ca nhan, ngudi cd thdm quyen neu hdu qua xdy ra vupt qua khd nang ehi trd cua ngan hang. Chinh vi vdy, ngay 06/03/2018, Thu tudng Chinh phu da ban hanh Quylt dinh sd 13/2018/QD-TTg quy dinh v l diiu kien, hd so, trinh tu chap thudn muc edp tin dung tdi da vupt gidi ban cua TCTD, chi nhdnh ngan hdng nude ngoai. Theo dd, ngdn hang nha nude c6 trach nhiera thdm dinh hd so do TCTD
cung cap vd trinh Thu hrdng Chinh phu xem xet, quylt dinh; thanh da, gidm sdt viee thyc hien cdp tin dyng vupt gidi h ^ cua TCTD, dinh ky hang nam t i n g hop bdo cdo Thu tudng Chinh phu tinh hinh thyc hien cdc khodn edp tin dyng vupt gidi ban da dupe Thu tudng Chinh phu phe duyet. Cac Bp, Nganh, dia phuong p h i i hpp vdi Ngdn hdng nha nude ed y k i i n ddi vdi dd nghi cdp tin dung vupt gidi ban va chiu trdch nhiem ddi vdi npi dung da tham gia y kien. Ddng thdi, chiu trach nhiera khac trong pham vi qudn ly nhd nude cua dcm vi rainh ddi vdi tdng du np cdp tin dyng, bao gdra tdng sd du n p cho vay, chiet khdu, tai chiet khdu, cho thue tai chinh, bao thanh todn, tdng muc mua, ddu tu trai phieu doanh nghiep, the tin dung vd cdc nghiep vu cap tin dung khdc theo quy dinh cua Ludt ngan hang nhd nude, bao gdm ca du no cap tin dyng tu ngudn vdn ciia phap nhdn khac ma TCTD, chi nhanh ngan hang nude ngoai chiu nii ro theo quy dinh cua phdp ludt, sd du bao lanh vd eac khodn iiy thac cho TCTD, chi nhanh ngdn hang nude ngoai cdp tin dyng.
7. Vi pham quy dinh cua phdp ludt vi gop von, gioi han gop vdn, mua cS phdn, dieu kien cdp tin dung (diem g khodn 1 Dieu 206).
Day Id viec TCTD gdp vdn cdu thdnh vdn dieu le, mua cd phdn va cac hinh thdc khac dd trd thanh c l ddng, thanh vien gdp von ciia cdc doanh nghiep, TCTD khdc bao gdra ca viec cdp vdn diiu le, gdp vdri vdo cdng ty con, cdng ty lien kit cua TCTD; gdp vdn vdo quy ddu tu hoac uy thdc vdn cho cac td chuc khac gdp v i n raua ed phdn theo cac hinh thuc neu tren '
_ Vi phara quy dinh cua phap luat v i gop vdn, gidi ban gdp vdn, mua cd phdn gdm
Tap chl
2 4 I KIEMSAT- / S o 11 (thang 62019)
NGHIEN CUU - TRAO DOI cac hanh vi dupe quy dinh tai D i i u 129
Ludt eac TCTD nam 2010.
Tren thyc te, vi pham dieu kien cdp tin dung phd bien hien nay trong cdc TCTD la cho khdch hang vay von khi khong du nang lyc tai chinh, vi pham khodn 16 Dilu 3 Thdng tu sd 36, D i i u 129 Luat cac TCTD nam 2010, D i i u 7 Thdng tu sd 39/2016/TT-NHNN ngdy 30/12/2016 ciia Ngdn hang nha nude Viet Nam quy dirib vi boat dpng cho vay ciia TCTD, chi nhanh ngdn hang nude ngoai ddi vdi khach hdng khdng du vdn ty cd va khdng cd khd nang chuyen mdn de thyc bien dy an; cho khach hdng vay de sdn xuat kinh doanh nhung trong bd sa kbdng cd gidy chiing nhdn dang ky kinh doanh ve ngdnh nghe do hoac eho vay doi vdi khach hang de san xudt kinh doanh nganh, nghe khdng cd trong danh myc dupe phep kinh doanh trong gidy chung nhdn dang ky kinh doanh; cho khdch hang vay vdn khi hd so vay thieu dy an, phuong dn vay vdn, hd so vay vdn chua du edn cu chimg minh ngudn von ty cd tham gia vao dy an theo quy dinh; cho khdch hang vay vdn khi thieu bao eao tinh hinh sdn xudt kinh doanh, nang lyc tai ehinh, tinh hinh cdng no;
khong cd phuang an sdn xudt kinh doanh;
cho vay khi bilt khdch hdng cd n o qud ban d cac TCTD khdc nhung van c l tinh lap hd so d i cho vay... Id nhiing ddu hieu khach quan dac trung eua tdi pham ndy.
8. Phdt hdnh, cung ung, su dung phuang tien thanh todn khong hpp phdp;
Idm gid chieng tie thanh todn, phuang tien thanh todn; sie dung chimg tie thanh todn, phuong tien thanh todn gid (diem h khodn
1 Diiu 206).
Ddy la hdnh vi mdi dupe cy the hda trong BLHS nam 2015 sua ddi, cd the
dupe hieu nhu sau:
Phat hanh, cung dng, su dung cae phuang tien thanh toan kbdng hpp phdp;
lam gid ehiing tu thanh todn, phuang tien thanh todn; su dyng chung tu thanh toan, phuong tien thanh todn gid.
- Hdnh vi phdt hdnh, eung dng, sd dyng cdc phuang tien thanh toan khdng hpp phap cd the la hanh vi phat hanh, cung ling phuang tien thanh toan; thyc hien dieh vu thanh todn sec, lenh chi, uy nhiera chi, nhd thu, uy nhiera thu, the ngdn hdng (ATM), thu tin dung va eac dich vy thanh todn khdc eho khach hang thdng qua tdi khodn cua khdch hdng trdi vdi quy dinh cua ngdn hdng nhd nude va cua cde TCTD, chi nhanh ngdn hdng nude ngodi.
- Hdnh vi 1dm gid chiing tu thanh toan, phuong tien thanh toan la hdnh vi lam gid cdc hda don, chiing tu, the tin dung, uy nhiem chi, nhd thu, iiy nhiera thu..., hdnh vi ndy trdi vdi quy dinh cua ngdn hang nha nude vd cua cdc TCTD, chi nhanh ngdn hdng nude ngoai.
- Su dung chiing tu thanh todn, phuang tien thanh todn gid la hdnh vi cua ngudi pham tdi su dung cdc chung tu, phuong tien thanh toan nhu cac hda don, chung tu, the tin dung, uy nhiem chi, nhd thu, uy nhiera thu... dupe 1dm ra trdi vdi quy dinh ciia ngdn hdng nha nude va cdc TCTD, chi nhdnh ngdn hang nude ngoai.
9. Kinh doanh vdng trdi phep hoac kinh doanh ngoai hoi trdi phep (diim i khodn 1 Dieu 206).
Ddy Id hanh vi Idn ddu tien dupe quy dinh trong tdi danh nay do thyc tien boat ddng kinh doanh vang trdi phep, kinh doanh ngoai b l i trai phep chua dyng nhilu nguy ca trong viec lpi dung boat ddng kinh doarih vang, ngoai hdi de thye hien
So11(thang&2019}\
Tap chi .KIEMSAT I 2 5
NGHIEN CUU - TRAO DOI
hdnh vi ehilm doat tdi sdn ciia ngudi khac.
Theo dd, ngudi ndo thye Men kinh doanh vang trdi phep hoac kinh doanh ngoai hdi trdi phep gay thiet hai cho ngudi khac ve tdi sdn td 100.000.000 d i n g din dudi 300.000.000 ddng thi phdi ehiu b-aeh nhiera hinh sy theo khoan 1 Dieu 206 BLHS nam 2015 sua ddi.
10. Tien hdnh hoat dong ngdn hdng khi chua dupe ca quan nhd nuoc co thdm quyen cho phep theo quy dinh cua Ludt Ngdn hdng nhd nuoc Viet Nam vd Ludt cdc to chuc tin dung (Diem k khodn 1 Diiu 206).
Ddy la hdnh vi Ngdn hang nha nude chua eho phep thdnh lap, hoat dpng ngdn hdng theo quy dinh cua Ludt Ngdn hang nhd nude vd Ludt cac TCTD nhung van tien hdnh thdnh lap, boat ddng. Hdnh vi ndy d mdt sd nude tren the gidi ciing da dupe dua vdo BLHS, vi du: Dieu 174 BLHS Cong hda nhdn ddn Trung Hoa vd D i i u 172 BLHS Cdng hda lien bang Nga.
Ddi vdi edc hdnh vi tren, tuy thude vao rauc dp gdy thiet hai ve tdi sdn cy the md ngudi pham tdi co the chiu hinh phat len den 20 nam tii.
2.2. Tpi pham tham nhiing trong linh vyv ngdn hdng
Bp ludt Hinh sy nam 2015 (tai Chuong XXIII. Cde tdi pham ve chuc vu; Muc 1.
Cdc tdi pham thara nhiing) quy dinh rapt sd tpi pham tham nhiing gdm: Tpi thara d tai sdn (Dilu 353); Tdi nhdn hdi Id (Dieu 354); Tpi lam dung chuc vu, quyen ban ehilm doat tai sdn (Dieu 355); Tdi lpi dyng chuc vy, quyen ban trong khi thi hdnh cdng vu (Dieu 356); Tdi lam quyen trong khi thi hdnh cdng vy (Dieu 357); Tdi lpi dyng chuc vy, quyen han gdy dnh hudng ddi vdi ngudi khdc de true lpi
(Dilu 358); Tdi gia m^o brong cdng tac (Dilu 359).
Trong cac dai an trong thdi gian qua, dang ban ban cd trong danh sach tdi thara nhiing la Tdi tham d tdi san, vdi khung hinh phat cao nhdt la phat tii 20 nara, tu chung thdn hoae td hinh. Theo quy dinh tai Diiu 353 BLHS nam 2015, Tdi tham d tdi san cd ddu hieu dinh tdi Id chu t h i Id ngudi cd chdc vy, quyen han vd ngudi do cd trdch nhiera qudn ly tai san - traeh nhiem nay cd dupe tu chuc vu, quyen han d u a c giao, da thyc hien hdnh vi chidm doat tai san. Trong dd, dac diera cua tai san bi chiem doat trong tpi nay la phai thupc sd hiiu nha nude. Hien nay, Tda an nhdn dan tdi cao khdng cd van bdn hudng ddn ddi vdi vdn de nay.
Tuy nhien, qua thuc tiln xet xu, ehi ddi vdi doanh nghidp ma nhd nude c h i l m ty le gdp vdn tu 5 1 % trd len vd giii quyin chi phoi doanh nghiep dd mdi cd t b i xera xet tdi danh tham d tai sdn trong cac dai dn ngan hang bdi tdi danh tham nhiing rdt khd dinh danh do kha nang che gidn hdnh vi pham tdi cua cac chu t h i va hien tuong chuyen tdi danh dong qua trinh xet x u d l giam nhe hinh phat.
Trong cae vy an xet xu gan ddy, eac tpi tham nhung trong ITnh vuc ngdn hang da bi dua ra xet xu nghiem minh. Vi du: Trong ban an so thira cua vu dn tai Ngan hang thuong raai c l phdn (TMCP) Dai Duong (Oceanbank), dng Nguyln Xuan Son bi Tda so tham tuyen hinh phat tu hinh vdi tpi danh tham d tai sdn; hinh phat chung than vdi tdi danh lam dung chuc vy, quyin ban chilm doat tai san.
Van de dac diem cua tdi sdn bi chiim doat trong Tdi tham d tai sdn da gay ra nhieu hanh cai trong thyc tiln xet xii Tap chi
2 6 I KIEMSAT_ /S6l1{thangft2019)
NGHIEN CUU - TRAO DOI BLHS nam 2015 sua dli da khac phye vdn
dl nay bdng each Dilu 353 quy dinh md rpng phEim vi tai san ciia tpi tham d tai sdn, khdng chi bd hep trong pham vi sd hdu nhd nude, ma cdn bao gdm tai san chung cua doanh nghiep, td chuc, dan vi ngodi nhd nude.
2.3. Tpi liea ddo thong qua thi chdp, cdm cd tdi sdn
Nhdn thi chdp, cdm cl tdi sdn dl cho vay vdn cua cde TCTD Id rapt trong nhirng boat dpng kinh doanh tiin te ea ban cua ngdn hang de dam bao an toan vdn. Vi vdy, nhieu ddi tupng vay vin da tao ra du dn ddu tu vd phuang dn kinh doanh gid di vay tien. Cac ddi tupng pham tdi dang ky thanh lap doanh nghiep dh Idy tu each phdp nhdn, sau dd xdy dung cdc bd bd so dy an gid mao de vay ngdn hdng. Vi dy:
Trong vy dai dn Pham Cdng Danh tai Ngan hang xdy dyng (VNCB), tu nam 2013 din nam 2014, Pham Cdng Danh ehi dao nhan vien cua Tap dodn Thien Thanh va VNCB diing phap nhan 29 cdng ty do Ph£im Cdng Danh thanh lap (hoac mupn phap nhdn) dl lara hang ehye hd so khdng vay ban 6.000 ty ddng tai Ngdn hdng TMCP Tien Phong (TPBank), Ngdn hdng TMCP Ddu tu vd Phdt triln Viet Nam (BIDV) vd Ngan hdng TMCP Sai Gdn Thuong Tin (Sacombank).
Ngoai ra, doi tupng pham tdi cdn cd eac thu doan nhu: Gia mao gidy chiing nhdn quyin su dung ddt, nha d, hoac lua ddo su dung gidy chimg nhdn quyen su dung ddt cua td chuc, ea nhdn, hoac cung rapt tai sdn (nhd, ddt) lap ra nhiiu gidy chiing nh^n quyin sd dyng nhd d, ddt d dera the chdp t£ii nhiiu ngdn hang di vay vdn; hoac tao ra cdc kho hang rdng nhu bdt ray, gao, phdn bdn, sdt thep... ebdt hdng ddy cua
kho de ngyy tao kho hang nhdra cdra cd, sau dd bdn ddn hang hda trong kho hang;
hoac thi ehdp bang hi so bdt ddng sdn (nha d, xudng may) vd ddng sdn (d td) nhung sau dd dem bdn cdc tai sdn tren...
Cde boat dpng vi pham tren thdng thudng deu cd sy mdc ndi, ben ket giua ben di vay va cdn bd tin dyng, hoac dai dien ben nhdn the chdp, cam ed. Vide thieu tinh than trdch nhiem, lam ngo trude hdnh vi vi pham cua khdch hang, hoac thdng ddng vdi khaeh hdng hpp thuc hda hd sa vay, cd y lam trai cdc quy dinh quan ly kinh te, gay hdu qud nghiem trpng cho ngdn hang. Vy an Huynh Thi Huyen Nhu, nguyen Trudng phdng qudn ly riii ro Ngdn hang TMCP Cdng thuong Viet Nara (Vietinbank) chi nhdnh thdnh phd Hd Chi Minh Id dien hinh cho trudng hpp cdn bp ngdn hdng lpi dyng vi tri cdng tde, uy tin cua to chue ngdn hang de thye hien hdnh vi lua dao nham chiem doat tien cua edc ngdn hdng, td chuc va ca nhdn khdc.
Ngodi ra, trong ITnh vyc ngdn hang cdn xudt hien tdi xam phara quyen sd biiu nhu trdra cap tdi san d cac cdy nit tien ATM, hoac su dyng cdng nghe cao danh cap thdng tin khach hdng nham xam nhap tai khoan khdch hang di chiira doat tien dong tai khodn; td chuc, bang nhdra trdm cuop tdi san ngdn hang. Tpi phara nia tien trong nhiiu trudng hpp cd lien quan chat ehe din ITnh vyc ngan hang. Thdi gian gan ddy, tdi phara rua tien cd chieu hudng gia tang nhung rat khd phdt bien do khach hdng su dyng tien, tai sdn cd dupe thdng qua boat ddng pham tdi de mua ban bdt dpng san, ehimg khodn... sau dd thdng qua he thing ngdn hang de hpp phap hda sd tdi sdn tren.n
So11{thang&2019)\
Tap chi I _KIEMSAT I 2 7
