The crime of embezzlement by taking advantage of one's position generally refers to illegally encroaching on the finance of a company, enterprise or other unit. Employees of state-owned enterprises who commit the above acts shall be convicted and punished according to the crime of corruption or misappropriation of public funds.
The objective aspect of this crime is to take advantage of his position to occupy the property of his unit with a large amount. Mainly refers to the use of my position, position convenience, can have their own supervisor or in charge of and deal with matters, or command and rely on the rights of subordinates.
According to the provisions of judicial interpretation, the starting point of sentencing for the crime of job embezzlement with a large amount and a huge amount shall be implemented with reference to two or five times the corresponding amount standard for the crime of accepting bribes and corruption. In other words, the starting point of the crime of duty embezzlement is more than 60 thousand yuan, and the starting point of huge amount is more than10 million yuan.
In practice, the identification procedure of the crime of duty embezzlement is complicated, and there are many cases of multiple payments and multiple evaluations. It is suggested that professional criminal lawyers should be consulted as soon as possible in the case of duty embezzlement to safeguard the legitimate rights and interests.
Relevant laws and regulations:
Article 271 of the Criminal Law: Any employee of a company, enterprise or other unit who takes advantage of his position and illegally takes the property of his unit for himself, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, 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, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and fined.
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 Articles 382 and 383 of this Law.