Defendant Yang Moumou collected 4,000 yuan of property tax from a county welfare factory on June 5438+February 65438+July 2002 while serving as a tax collector of the tax collection branch directly under a county local taxation bureau. On June 5438+February 65438+July, 2002, Yang Moumou collected the urban construction tax 10000 yuan from an animal pharmaceutical limited liability company, but failed to pay it; On February 27th, 2002, at 65438, Yang collected 5,000 yuan (10,000 yuan) from a county water supply company, but failed to pay it. In July 2003, Yang received an additional 65,438+04 yuan and 55,447.40 yuan of business tax, urban construction tax and education fee collected by the accountant of the county water supply company, which he did not pay. On July 5, 2004, Yang received an additional 43,253.59 yuan of business tax, urban construction tax and education fee collected by Wei, an accountant of a county nitrogen fertilizer plant, and did not pay it. The above five * * * totals RMB 65,438+022,700.99, and Yang is mainly used for personal business, repayment of personal foreign debts and living expenses. Except RMB 65,438+0,002.70, the rest of the money has not been refunded.
Defendant Yang Moumou. Suspected of corruption, he was detained by a county public security bureau on April 8, 2005 and arrested on April 29, 2005. Now detained in the county detention center.
On July 1 2005, a county people's procuratorate filed a public prosecution against the defendant Yang for embezzlement of public funds.
The court held that the defendant Yang Moumou, as a national staff member, used his position as a tax administrator to misappropriate the tax paid by taxpayers for personal use, and his behavior constituted the crime of misappropriation of public funds. A county people's procuratorate accused the defendant of committing a crime, and the facts were established, and the defendant should be punished. Defendant Yang embezzled taxes for many times, and the amount of misappropriation should be calculated cumulatively. Although the amount is not large, it belongs to the "serious circumstances" of misappropriation of public funds and should be sentenced to more than five years in prison. The misappropriated tax can not be refunded so far, and a heavier punishment can be considered as a sentencing circumstance; The defendant Yang Moumou can plead guilty voluntarily and may be given a lighter punishment as appropriate. According to Articles 1 and 64 of the Criminal Law of People's Republic of China (PRC), Item 1 of the NPC Standing Committee's Interpretation of Article 384, Paragraph 1 of the Criminal Law of People's Republic of China (PRC), and Articles 3 and 4 of the Supreme People's Court's Interpretation of Several Issues Concerning the Specific Application of Laws in the Trial of Cases of Misappropriation of Public Funds, the defendant Yang committed the crime of misappropriation of public funds. The cash 1002.70 yuan seized in the case was directly returned by a county people's procuratorate to a county local taxation bureau. The remaining misappropriated tax is 12 1698.29 yuan, and the defendant yang moumou is limited to make restitution to a county local taxation bureau within 60 days from the effective date of the legal judgment.