【裁判要旨】隐瞒境外存款罪是纯正的不作为犯,境外存款如来自于被告人的贪污、受贿所得,其隐瞒境外存款的行为应与贪污、受贿罪实行数罪并罚。在隐瞒境外存款行为与巨额财产来源不明行为重叠的情况下,即被告人境外存款数额巨大,明显超过其合法收入,且不能说明该存款来源合法的,不属于想象竞合犯.而应认定构成隐瞒境外存款罪一罪。 [Purposes of the referee] The crime of concealing offshore deposits is purely not serving as a guilty of misdemeanor. Overseas deposits, such as corruption and bribes from the accused, whose concealment of overseas deposits should be punished with the crime of embezzlement and accepting bribes. In cases where the act of concealing an overseas deposit and the huge source of unidentified property overlap, that is, the amount of the overseas deposit of the defendant is huge and obviously exceeds its legal income, and the source of the deposit is not lawful, it is not an imaginary competitor. Conceal the crime of offshore deposits a crime.