The crime of embezzlement refers to the act of illegally taking property, forgotten objects or buried objects handed over by others for the purpose of illegal possession, and refusing to return the larger amount. The subject of this crime is a general subject. Any natural person who is over 16 years old and has the capacity for criminal responsibility can commit this crime. This crime must be subjectively intentional, that is, knowingly knowing that it belongs to property, forgotten objects or buried objects entrusted to you by others, but still illegally taking it as your own. Negligence cannot constitute this crime. To constitute this crime, there must also be the purpose of illegal possession.
Legal basis: Article 270 of the "Criminal Law of the People's Republic of China" limits the crime of embezzlement to three types of property: first, other people's property kept for safekeeping; second, other people's forgotten things; third, other people's property Burial objects. A key difference between the crime of misappropriation and other crimes against property is that the crime of misappropriation includes two inseparable behavioral characteristics, namely legal possession and illegal misappropriation: the perpetrator illegally transfers property that is already legally held by others to himself and refuses to hand it over. Or return it.
Whoever illegally possesses other people’s property, miskeepers it, and refuses to return the amount is relatively large shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention, or a fine; if the amount is huge or there are other serious circumstances, the person shall be sentenced to not less than two years and five years. The following shall be punishable by fixed-term imprisonment and a fine.
Anyone who illegally takes possession of other people’s forgotten or buried items, and refuses to hand them over if the amount is relatively large, shall be punished in accordance with the provisions of the preceding paragraph.