The misappropriation of funds by shareholders does not constitute the crime of misappropriation of funds, because shareholders are not the subject of the crime of misappropriation of funds. The subject of the crime of misappropriating funds is a special subject, that is, the staff of companies, enterprises or other units.
According to the company law
Article 4 Shareholders' Rights
Shareholders of a company shall enjoy the right to return on assets, participate in major decisions and choose managers according to law.
According to criminal law
Article 272 Crime of misappropriating funds
Employees of companies, enterprises or other units who, by taking advantage of their positions, misappropriate the funds of their own units for personal use or lend them to others, and the amount is relatively large, which has not been paid back for more than three months, or, although it has not been more than three months, the amount is relatively large, involving profit-making activities or illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years. Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel appointed by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Article 384 of this Law.
Legal objectivity:
Whether the transfer of company funds by shareholders constitutes the crime of misappropriation of funds depends on whether it meets the conditions of the crime of misappropriation of funds. Elements of the crime of illegally misappropriating funds: (1) Object elements. The object of this crime is the usufructuary right of funds of companies, enterprises or other units, and the object is the funds of units. (2) objective factors. Objectively, this crime shows that the actor takes advantage of his position to misappropriate the funds of his unit for personal use or lend them to others, and the amount is large, which has not been paid back for more than three months, or although it has not been more than three months, the amount is large, which is a profit-making or illegal act. (3) Main elements. The subject of this crime is a special subject, that is, the staff of companies, enterprises or other units. (4) Subjective factors. Subjectively, this crime can only be intentional, that is, the actor knowingly misappropriates or lends the funds of his own unit and takes advantage of his position, but still deliberately does it. Article 272 of the Criminal Law of People's Republic of China (PRC) * * * Any staff member of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his unit for personal use or lends them to others, and the amount is relatively large, and has not been paid back for more than three months, or if the amount is relatively large, he is engaged in profit-making activities or illegal activities, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years. Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel appointed by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Article 384 of this Law.