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The No. 2 Branch of the People's Procuratorate of Shanghai Municipality v. Wang Yibing (Case of Embezzlement)
上海市人民检察院第二分院诉王一兵贪污案
【法宝引证码】
  • Type of Dispute: Criminal-->Graft & Bribery
  • Legal document: Ruling
  • Judgment date: 09-30-2003
  • Procedural status: Trial at Second Instance
  • Source: SPC Gazette,Issue 5,2004

The No. 2 Branch of the People’s Procuratorate of Shanghai Municipality v. Wang Yibing (Case of Embezzlement)
(Case of Embezzlement)
上海市人民检察院第二分院诉王一兵贪污案

The No. 2 Branch of the People's Procuratorate of Shanghai Municipality v. Wang Yibing
(Case of Embezzlement)

 

上海市人民检察院第二分院诉王一兵贪污案

 【裁判摘要】
 在企业改制过程中,国有企业工作人员利用受委派在国有、集体联营企业中从事公务的职务便利,将国有、集体联营企业的公共财产转移至自己及亲属控股的个人股份制企业并非法占有,应认定构成贪污罪。
BASIC FACTS 
Prosecutorial Organ: No. 2 Branch of the People's Procuratorate of Shanghai Municipality. 公诉机关:上海市人民检察院第二分院。
Defendant: Wang Yibing, male, 55, legal representative and general manager of Shanghai Baoyao Building Material Industry Engineering Company, legal representative and board chairman of Shanghai Baoyao Building Material Industry Design & Research Institute. He was arrested on August 17, 2001. 被告人:王一兵,男,55岁,上海宝耀建材工业工程公司法定代表人、总经理,上海宝耀建材工业设计研究试验所法定代表人、董事长。2001年8月17日被逮捕。
PROCEDURAL POSTURE 
The No. 2 Branch of the People's Procuratorate of Shanghai Municipality prosecuted Wang Yibing (hereinafter referred to as Wang) with the No. 2 Intermediate People's Court of Shanghai Municipality (hereinafter referred to as Shanghai No. 2 Intermediate Court) for the crime of embezzlement. 上海市人民检察院第二分院以被告人王一兵犯贪污罪,向上海市第二中级人民法院提起公诉。
The bill of indictment describes that: from 1994 to 1997, Wang took advantage of his position as general manager of Shanghai Baoyao Building Material Industry Engineering Company (hereinafter referred to as Baoyao Company) to instigate the company accountants for many times to, by way of concealing the truth and altering the account books, etc., transfer the enterprise properties to Shanghai Baoyao Building Material Industry Design & Research Institute (hereinafter referred to as Baoyao Research Institute) whose shares were held by himself and his relatives as well as to Baoyao Company's subordinate concrete mixing station which contained his relatives' privately raised investments and was run by him, and used the funds to purchase equipment or make investments. As a result, Wang totally embezzled 11,747,116.10 Yuan of the enterprise's public funds, so he had committed the crime of embezzlement and should be punished according to law. 起诉书指控:被告人王一兵在1994年至1997年期间,利用担任上海宝耀建材工业工程公司(以下简称宝耀公司)总经理的职务便利,多次指使公司财务人员采取隐瞒真相、篡改财务帐册等方式,将企业的财产转至自己及亲属参股的上海宝耀建材工业设计研究试验所(以下简称宝耀试验所)和包括自己亲属在内的个人集资经营并挂靠在宝耀公司的混凝土搅拌站,用于购买设备或投资,侵吞企业公款共计11747116.10元,已构成贪污罪,应依法惩处。
Wang denied that he committed the crime of embezzlement. 被告人王一兵否认犯贪污罪。
Wang's defender held that, Wang is neither a qualified subject of the crime of embezzlement, nor did he have the intention of committing the said crime or possessing the public funds, hence he did not commit the crime of embezzlement. 被告人王一兵的辩护人认为,王一兵既不符合贪污犯罪主体,又无贪污犯罪的故意,没有将公款占为已有,不构成贪污罪。
It was verified by Shanghai No. 2 Intermediate Court after trial that: 上海市第二中级人民法院经审理查明:
Baoyao Company was established with the joint investments of Shanghai No. 13 Metallurgical Construction Co., Ltd. (hereinafter referred to as MCC) and Shanghai Yaohua Cement Factory (hereinafter referred to as Yaohua Cement Factory) in July 1992 as a consortium of state ownership and collective ownership. Wang was assigned by MCC to hold the positions of legal representative and general manager of the Company. 宝耀公司系由上海十三冶金建设有限公司(以下简称冶金公司)与上海耀华水泥厂(以下简称耀华水泥厂)于1992年7月共同投资成立的国家、集体联营的企业。被告人王一兵受冶金公司委派担任该公司法定代表人、总经理。
...... 1993年6月,经被告人王一兵提议,宝耀公司出资成立了属于集体所有制企业的宝耀试验所,由王一兵负责经营。至1997年,宝耀试验所已转制为全部由职工个人出资的股份合作制企业,其中王一兵及其妻、母、女、弟、妹等亲属共计投资104万元,占总出资的69%。王一兵担任法定代表人、董事长,并负责经营。
 1994年底,被告人王一兵指使财务主管人员宋宗勇利用其兼任宝耀试验所会计的职务便利,采取从宝耀公司抽出财务凭证虚假做人宝耀试验所帐目和篡改宝耀公司帐目的方法,将宝耀公司的利润转移至宝耀试验所的帐上,或者用以冲抵宝耀试验所应付宝耀公司的费用。其中:
 (一)1994年期间,宝耀公司收到上海五冶冶金建设有限公司、上海市第七建筑工程公司、上海浦东上南房产实业公司、上海国际建设有限公司、上海第八建筑工程公司分别支付的混凝土款共计8023070元,王一兵指使宋宗勇在开具宝耀公司销售发票后,采取虚设科目的方法,将该款的银行进帐单、宝耀公司的销售发票等作为收款凭证记入宝耀试验所帐上,并用于宝耀试验所购买进口搅拌车和其他支出费用,共计6940470元,有关凭证均记入宝耀试验所管理费用帐户和固定资产帐户。此外,宋宗勇还根据王一兵的意图,篡改宝耀公司的财务帐户,隐匿并减少了宝耀公司应收款共计7986797.23元。
 (二)1994年3月,宝耀公司分别开出160万元和40万元的支票给宝耀试验所,宝耀试验所主要用该款购买了两辆日本三菱牌搅拌车,并作为固定资产入帐。1994年底,宋宗勇在宝耀试验所实际未还款的情况下,虚假做帐,伪造宝耀试验所向宝耀公司还款的假象,致使宝耀公司多支付宝耀试验所1991323.59元。
 另查明:1995年3月,王一兵在宝耀公司董事会上隐瞒1994年度经营利润和为宝耀试验所购置车辆的真实情况,谎报经营利润只有423.8万余元。后由于王一兵一直不上交利润,同年10月,董事会又与王一兵签订了《上交利润定额包干企业承包经营合同》,约定:王一兵在1993年底至1997年底承包期限内,须上交利润总额850万元,其中1994年度上交400万元,以后每年度各上交150万元,上交利润后的余额由王一兵支配。但直至案发,王一兵未上交任何利润。
 还查明:1994年6月,由芦树森、江守成、应建设等人及亲属投资150万元,被告人王一兵以其妻、弟名义投资50万元,合伙成立了浦粤混凝土制品投资联合体(以下简称“浦粤联合体”),以宝耀公司第二搅拌站的形式与宝耀公司联合经营。该搅拌站系非独立法人单位,由宝耀公司统一管理和纳税,但自主经营,独立核算,自负盈亏,1996年改由冶金公司物资部承包经营。1997年初,芦树森等原股东与宝耀公司在结算时确认:该搅拌站1994年10月至1995年底的利润和折旧共计为310万元,减去预提的200万元,利润余额为110万元,有关清算书由王一兵代表宝耀公司签字,芦树森代表浦粤联合体签字。同时还确认,搅拌站现有全部资产设备折价为100万元转让。后芦树森等人根据股权,领取了利润余额和设备转让款共计1575000元。1997年5月,王一兵拿出另一份确认搅拌站的经营余额为4230581.64元的结算书,要求宋宗勇记入宝耀公司财务帐中。此结算书将结算时间改为1994年至1996年,增加了收入200万余元,结转进项税款113万余元。宋宗勇采取虚列科目的方式,使宝耀公司多支付搅拌站313万余元。芦树森等人未在此结算书上签字确认,也未领取钱款。这部分钱款的主要去向为:75万元用于购买第二搅拌站的设备,200万元汇给高忠谋用于投资。
 案发后,侦查机关扣押宝耀试验所搅拌车、泵车等车辆共计15辆;中国民生银行储蓄存款单一张,金额为395482.44元;现金361161.46元,美元62575元。
 上海市第二中级人民法院认为:
 1.关于被告人王一兵是否具备贪污犯罪的主体身份。
 宝耀公司系国有企业冶金公司和集体企业耀华水泥厂共同投资组成的联营企业。根据联营合同,冶金公司委派王一兵为宝耀公司董事、总经理兼法定代表人,具体负责宝耀公司的生产经营,这说明王一兵是受国有企业委派至非国有企业从事公务的人员,具备了贪污罪主体的身份要件。虽然王一兵担任宝耀公司总经理是由该公司董事会按董事会章程聘任的,但这是根据联营双方的约定履行有关的手续,不能否定王一兵是受国有公司委派至非国有公司并代表国有投资主体行使管理权的事实。辩护人认为王一兵不具备贪污犯罪主体身份的辩护意见不能成立。
 2.关于被告人王一兵是否具有贪污公款的故意。
 王一兵得知宝耀公司1994年度的利润总额为1848万余元后,即要求会计人员重新做帐,将利润改为400余万元,其余利润转移至宝耀试验所。尽管王一兵本人没有直接虚假做帐,但王一兵利用自己同时任宝耀公司和宝耀试验所法定代表人并负责两家单位经营的职务便利,指使会计人员实施非法占有宝耀公司公款的行为,致使宝耀公司的公款被转移至宝耀试验所,这说明王一兵有明确的非法侵占公款的故意。辩护人认为王一兵没有贪污故意的辩护意见不能成立。
 ......

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