Misappropriation of public funds is not returned.

When an actor embezzles public funds, as long as he finds that he has the purpose of illegal possession, or proves that he deliberately refuses to return it and conceals the whereabouts of the embezzled public funds, it is considered as corruption and punished as corruption. If the actor misappropriates public funds without the purpose of possession, he shall be punished as embezzlement.

According to the Minutes of the Symposium on the Trial of Economic Crime Cases by National Courts, the perpetrator shall be punished as a crime of corruption in any of the following circumstances:

1. According to Article 6 of the Interpretation of the Supreme People's Court on Several Issues Concerning the Specific Application of Laws in the Trial of Cases of Misappropriation of Public Funds, the perpetrator "absconded with misappropriated public funds" and was convicted and punished for corruption;

2. After the actor embezzled public funds, he settled the account by falsely invoicing and destroyed the relevant accounts, which made it difficult to reflect the misappropriated public funds in the financial accounts of the unit and has not yet been returned;

3. The actor intercepts the income of the unit and illegally occupies it, which makes it difficult to reflect the occupied public funds in the financial accounts of the unit, and there is no return behavior;

4. There is evidence to prove that the actor has the ability to return the misappropriated public funds and refuses to return them, and hides the whereabouts of the misappropriated public funds.

According to Article 384th of the Criminal Law, the following acts shall be punished as the crime of misappropriating public funds:

State functionaries who, taking advantage of their positions, misappropriate public funds for personal use for illegal activities, or misappropriate a large amount of public funds for profit-making activities, or misappropriate a large amount of public funds for more than three months, are guilty of corruption and are sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years. Whoever misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.

Extended data:

Related cases:

You Mou, Zhong party member, director of a county-level city and township finance office. At the beginning of 20 13, Youmou withdrew 5,000 yuan for personal use and returned it two months later. During the period from 20 13 to 20 14, Youmou successively withdrew six public funds, totaling 95,000 yuan, for personal expenses.

From 2065438 to March 2005, Youmou was seconded from other places, and before leaving the company, he settled his account by falsifying expenses, which made it difficult to reflect the misappropriated public funds in the financial accounts of the unit, and concealed the whereabouts of the public funds during the handover of work and never returned them. Among them, an accounting voucher with an expenditure of10.5 million yuan is obviously forged.

2065438+2008 10, Youmou, who was seconded from other places, learned that the inspection team of the municipal party committee would be stationed in the town for inspection. He is very worried about it. On February 8, he took the initiative to surrender to the town commission for discipline inspection, confessed that he had misappropriated public funds of * * * 95,000 yuan, and returned the money involved. Afterwards, the Supervision Bureau of the Municipal Commission for Discipline Inspection conducted a disciplinary review and supervision investigation.

It is determined that in view of the fact that you embezzle public funds, the amount involved should be calculated cumulatively. At the same time, those who voluntarily surrender and actively return stolen goods shall be given disciplinary sanctions according to Articles 27 and 16 of the Disciplinary Regulations and Articles 45 and 31 of the Supervision Law.

On the issue of his alleged corruption, after investigation, it is considered that the facts of the crime are clear, the evidence is conclusive and sufficient, and the punishment is lighter. Make a prosecution opinion and transfer it to the procuratorate for review and prosecution together with the case file and evidence.

People's Network-Surrender in the name of embezzlement, why is it considered as corruption?

Baidu Encyclopedia-Crime of misappropriating public funds