According to the materials, it is extremely unfavorable to the other party. If I were an opponent, my argument should focus on 1. This receipt is not a certificate of equity, but a certificate of equity with no legal effect. 2. Li does not have the subjective intention of accepting bribes, otherwise he will not return the stolen goods. 3. There is no fact of accepting bribes. 4. No real income. 5. It's not good for each other. Mitigating punishment means doing things according to law.