This story is to be told from the Shangluo municipal Party committee. In July 2016, the inspection committee of the Shangluo municipal party inspection team found that individual driving schools would charge the examination fee to the personal bank account of the traffic police, and asked the Shangluo traffic police detachment to explain. Shangluo traffic police detachment found that the branch of the finance department, a accounting clerk, will be deposited in his personal bank account to buy bank financial products without authorization, and the Shangluo Municipal Public Security Bureau immediately intervened in the investigation. Zhou and XX, male, born in Danfeng County in July 4, 1981, master degree of graduate student, transferred to Shangluo traffic police detachment by Shangluo Public Security Bureau patrol detachment in May 2013, working in finance and accounting department, as a newspaper clerk, responsible for the payment and management of non tax revenue in this unit. During the period, he deposited his non tax revenue into his account of ICBC and postal bank account, and purchased financial products privately without tax. Zhou and XX mainly use non tax revenue to collect and turn over the time difference, privately use the non tax income in the bank card to buy short-term financial products, after the redemption of financial products, then the non tax income is misappropriated to the Shangluo non Tax Revenue Management Bureau. In September 19, 2016, the Shangluo Municipal Public Security Bureau transferred the case to the procuratorial organ, and the Shangzhou District procuratorate filed a case in September 23rd. In second days, he was detained in criminal detention for the crime of misappropriating public funds and was arrested in October 12th. The patrol group found doubts In accordance with the non tax revenue management system, the non tax income of the Shangluo police detachment should be paid to the non tax income special household, such as the non tax income that day can not be turned over to the non tax income special household, and then it will be paid in proper custody. Shangluo traffic police branch hired Wang, Bai in the service window to engage in charge work, and every day the collection of non - tax revenue to the finance family, the reporter is responsible for the custody of Zhou and XX. Shangluo traffic police branch, finance department chief of finance department, Liu Mou has proved that in 2013, before and after the national day, Zhou and XX reported to him that, because of the increasing amount of non tax revenue, it was not safe to keep it in personal custody, and could open an account in the bank in his own name, and put the non tax income into the personal account temporarily. After he was reported to the vice captain of the Zhou, the deputy director of the finance, Liu agreed to the request of Zhou and XX. At the same time, he told his account that the funds in his account should be appropriated for special funds, and it was strictly forbidden to misappropriation, including the interest. Subsequently, Zhou Mou deposited his non tax revenue into his personal account. After July 2015, the non tax income is deposited into the postal savings bank account of a certain person, and then transferred from the postal savings bank to the individual account of Zhou and XX in the ICBC, and then to the non tax income account. In June 2016, Zhou and XX no longer handed over the custody of non - tax revenue, and at the end of June, Zhou and XX would deposit 40 thousand yuan in the personal account non - tax income interest. In July 2016, the Shangluo municipal Party committee sixth inspection group inspecting the Shangluo traffic police detachment found driving school to transfer the examination fee into a personal account of Zhou and XX, and asked Zhou and Mou to transfer the bank flow of non tax revenue to the patrol group. In August 2016, Zhou and XX submitted the banks flow details to the finance department, when he found that Zhou and XX would buy the financial products by the non tax revenue that would be deposited in his personal account. After that, Zhou paid 100 thousand yuan of financial income to the Department and paid about 15 thousand yuan in financial revenue at the end of August. Misappropriating public funds to buy 406 financial products The appraisal opinion issued by the Shaanxi Jianhua judicial accounting certification shows that from August 2013 to July 2016, the total amount of the appropriation of public funds to purchase financial products was 34301392.05 yuan from August 2013 to July 2016. Zhou and XX through the continuous purchase of financial products, redemption of the redemption of the use of the way, in the period of misappropriation of public funds to purchase a total of 406 financial products, the total amount of appropriation of public funds 110591000 yuan. In December 25, 2017, Shangzhou District Court of Shangluo City sentenced Zhou Mou to six years imprisonment for committing embezzlement. After the sentence, Zhou and XX made an appeal. Zhou and his defender proposed that the original trial found that Zhou and XX misappropriated public funds to purchase 34301392.05 yuan of financial products and did not agree with the facts. The Shaanxi Jianhua judicial appraisal opinion, which was based on the original trial decision, was incomplete and inaccurate; the public money private storage was a resolution of the traffic police detachment, Zhou and Mou was only an executor, Zhou Mou There is no intention to use public funds on a subjective basis. After its work has been adjusted, interest and income have been turned over, not causing loss to the state. It is also a unit interest to make a profit for the purchase of financial products. It does not use public funds to personal use, nor does it use duty, so Zhou and XX does not constitute the crime of misappropriating public funds. Second trial rejects the appeal to maintain the original sentence Shangluo middle court believes that Zhou and XX is a national worker, using non tax revenue to collect and pay the time difference, misappropriating non tax revenue of 34301392.05 yuan to purchase financial products, making profit activities, the plot is serious, the behavior has constituted the crime of misappropriating public funds and should be punished according to law. The defense opinions on the fact that there was a mistake in the original judgment made by Zhou Mou and the counsel. On the basis of the examination, the sources of inspection and the procedure for inspection of the appraisal opinions issued by Shaanxi Jianhua judicial accounting are in accordance with the legal provisions. The statistical data of the identification process are accurate, the calculation method is reasonable and the procedure is legal, and the appraiser has accepted the inquiry of the two parties in the court of the first instance, and carried out the appraisal procedure and the method of identification. A reasonable explanation should be given and recognized. The defense opinions of Zhou Mou and his counsel do not constitute the crime of misappropriating public funds. In this case, although the non tax revenue involved in the case is arranged by a certain unit of the appellant to a persons personal account in Zhou and XX, it does not change the nature of the non tax revenue unit of a persons account. To sum up, Zhou and XX, as a state worker, used his duty, misappropriated public funds to purchase financial products, violated the right to use public property, subjectively had the intention of misappropriating public funds, and objectively implemented the act of misappropriating public funds for profit making activities, which conforms to the constitutive requirements of the crime of embezzlement of public funds. In the case of sentencing, in view of Zhou and XX, in view of the fact that Zhou and XX had all been misappropriated before the case, and paid the income of financial management, he was able to confess and confess the circumstances of the light punishment. In March 15, 2018, the Shangluo intermediate peoples court ruled as follows: dismissed the appeal and upheld the original judgment. This ruling is a final adjudication. The source of this article: Hua Shang Wang Hua Hua Bao editor in charge: Zhu Xiaodong _NBJS6126 To sum up, Zhou and XX, as a state worker, used his duty, misappropriated public funds to purchase financial products, violated the right to use public property, subjectively had the intention of misappropriating public funds, and objectively implemented the act of misappropriating public funds for profit making activities, which conforms to the constitutive requirements of the crime of embezzlement of public funds. In the case of sentencing, in view of Zhou and XX, in view of the fact that Zhou and XX had all been misappropriated before the case, and paid the income of financial management, he was able to confess and confess the circumstances of the light punishment. In March 15, 2018, the Shangluo intermediate peoples court ruled as follows: dismissed the appeal and upheld the original judgment. This ruling is a final adjudication.