(1) concept:
The crime of duty embezzlement refers to the illegal possession of the property of a company, enterprise or other unit by taking advantage of its position, and the amount is relatively large.
(2) Composition:
1. Component:
(1) The actor is a person of a company, enterprise or other unit; But state-owned companies, enterprises or other state-owned units
Personnel engaged in public affairs The act of embezzlement of public property by personnel assigned by state-owned companies, enterprises or other state-owned units to non-state-owned companies, enterprises and other units should be recognized as corruption 2.
(2) the content of the act is to take advantage of his position and illegally occupy a large amount of property of the unit.
First of all, we must take advantage of the convenience of our position.
Secondly, the property of the unit must be illegally occupied.
Finally, a large number of unit properties must be illegally occupied. According to judicial practice, the larger amount ranges from 5000 yuan to 1000 yuan.
2. The constitutive elements of liability are not only intentional, but also the purpose of illegal possession.
Two. Punishment for the crime of occupational embezzlement;
According to the first paragraph of Article 271 of the Criminal Law, whoever commits this crime shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated.
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