1, the hand mainly includes the title, the address to the judges and the preface;
2, defense reasons and defense opinions, by pointing out that the evidence is the fact of investigation, put forward the innocent and lightest defense opinions of the criminal suspect;
3. Finally, the conclusion.
legal ground
Article 266 of the Criminal Law
Whoever defrauds public or private property in a relatively large amount shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also, or shall only, be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated. Where there are other provisions in this Law, such provisions shall prevail.