海南省屯昌县人民法院
p t ; ” > 刑 事 判 决 书
（2017）琼9022刑初106号
公诉机关屯昌县人民检察院。
被告人林书雄，男，1963年5月10日出生，汉族，海南省陵水黎族自治县人，中专文化，原任屯昌县粮食储备库主任，住屯昌县。因涉嫌贪污罪，于2017年3月31日经本院决定取保候审，同日由屯昌县公安局执行取保候审。2017年6月27日经本院决定取保候审，同日由屯昌县公安局执行取保候审在家。
屯昌县人民检察院以屯检公诉刑诉[2017]104号起诉书指控被告人林书雄犯贪污罪，于2017年6月22日向本院提起公诉。本院适用普通程序，依法组成合议庭，于2017年7月21日公开开庭审理了本案。屯昌县人民检察院指派检察员蒙美容出庭支持公诉，被告人林书雄到庭参加诉讼。现已审理终结。
屯昌县人民检察院指控：2013年3月至9月期间，被告人林书雄利用其担任屯昌县粮食储备库主任的职务便利，多次以白条从该储备库出纳吴某1处预支公款人民币91000元。之后虚开5张金额合计为人民币94258.3元的发票报销，用于冲抵其借款。具体事实如下：
一、2013年3月21日，被告人林书雄通过陈某1拿了吴某2和陈某2的身份证交给会计李某，以装卸费和运输费的名义分别虚开了金额为人民币12740元和人民币19760元的2张发票用于报销。以上2张发票共计人民币32500元，除用于冲抵被告人林书雄的个人借款人民币30000元和缴纳税金人民币1583.94元，剩余的人民币916.06元也归被告人林书雄个人使用。
二、同年5月28日，被告人林书雄再次通过陈某1拿了王某和林某的身份证交给李某，以装卸费和运输费的名义虚开了金额为人民币13559元和人民币23630元的2张发票用于报销。以上2张发票共计人民币37189元，除用于冲抵被告人林书雄的个人借款人民币35000元和缴纳税金人民币1811.81元，剩余的人民币377.19元也归被告人林书雄个人使用。
三、同年9月30日，被告人林书雄让周某和李某一起到屯昌县国税局，以装卸费和运输费的名义虚开了1张金额为人民币28804元的发票用于报销。该人民币28804元除用于冲抵被告人林书雄的个人借款人民币26000元和缴纳税金人民币838.95元，剩余的人民币1965.05元也归被告人林书雄个人使用。
2017年3月30日，被告人林书雄主动到本院投案，并退赃人民币94258.3元。
为了证明上述指控的犯罪事实，公诉机关出示了以下证据证明：常住人口信息表、到案经过、批复、企业国有资产产权登记证、营业执照、组织机构代码证、职务任免文件、发票、记账凭证、明细账、证人吴某1、李某、陈某1、陈某2、王某、吴某2、周某、林某的证言、被告人林书雄的供述与辩解。
公诉机关据此认为,被告人林书雄以非法占有为目的，利用其担任屯昌县粮食储备库主任的职务便利，以虚开发票的形式侵吞公款人民币94258.3元，数额较大，应当以贪污罪追究其刑事责任。鉴于被告人林书雄主动投案，并如实供述自己的罪行，是自首，可以从轻处罚。特提起公诉，请依法判处。
被告人林书雄对公诉机关指控的犯罪事实和罪名均没有异议。
经审理查明，2013年3月至9月期间，被告人林书雄利用其担任屯昌县粮食储备库主任的职务便利，多次以白条从该储备库出纳吴某1处预支公款人民币91000元。之后虚开5张金额合计为人民币94258.3元的发票报销，用于冲抵其借款。具体事实如下：
一、2013年3月21日，被告人林书雄通过陈某1拿了吴某2和陈某2的身份证交给会计李某，以装卸费和运输费的名义分别虚开了金额为人民币12740元和人民币19760元的2张发票用于报销。以上2张发票共计人民币32500元，除用于冲抵被告人林书雄的个人借款人民币30000元和缴纳税金人民币1583.94元，剩余的人民币916.06元也归被告人林书雄个人使用。
二、同年5月28日，被告人林书雄再次通过陈某1拿了王某和林某的身份证交给李某，以装卸费和运输费的名义虚开了金额为人民币13559元和人民币23630元的2张发票用于报销。以上2张发票共计人民币37189元，除用于冲抵被告人林书雄的个人借款人民币35000元和缴纳税金人民币1811.81元，剩余的人民币377.19元也归被告人林书雄个人使用。
三、同年9月30日，被告人林书雄让周某和李某一起到屯昌县国税局，以装卸费和运输费的名义虚开了1张金额为人民币28804元的发票用于报销。该人民币28804元除用于冲抵被告人林书雄的个人借款人民币26000元和缴纳税金人民币838.95元，剩余的人民币1965.05元也归被告人林书雄个人使用。
2017年3月30日，被告人林书雄主动到屯昌县人民检察院投案，并退赃人民币94258.3元（现暂存在海南省财政厅财政性资金账户中）。
认定上述事实的证据有：
（一）书证
1、常住人口信息表，证实被告人林书雄于1963年5月10日出生，案发时已达到刑事责任年龄。
2、到案经过，证实被告人林书雄于2017年3月30日主动到屯昌县人民检察院投案，并如实供述自己的犯罪事实。
3、批复，证实2003年9月18日，屯昌县人民政府批准设立屯昌县粮食储备库，负责屯昌县地方储备粮（省储、县储）的储备管理和全县退耕还林补助粮食供应工作。该储备库具有独立法人代表资格，并实行独立核算。
4、企业国有资产产权登记证，证实屯昌县粮食储备库依法占有、使用国有资本98万元，并承担国有资产保值增值责任。
5、营业执照，证实屯昌县粮食储备库于2003年9月22日成立，经营期限为长期，类型为全民所用制。2014年在屯昌县工商行政管理局登记的法定代表人为林书雄，2015年登记的法定代表人为李发林。
6、组织机构代码，证实屯昌县粮食储备库的企业法人为林书雄，有效期从2012年6月5日至2015年9月22日。
7、职务任免文件，证实屯昌县粮食局于2010年11月22日聘任被告人林书雄为县粮食储备库副主任，主持储备库全面工作（聘期为一年）。2011年11月22日聘任被告人林书雄为县粮食储备库主任（聘任期为三年）。
8、发票（5张），证实（1）被告人林书雄于2013年3月21日让会计李某以装卸费的名义开了一张12740元的发票，收款方为吴某2，付款方为屯昌县粮食储备库；同日以运输稻谷的名义开了一张19760元的发票，承运人为陈某2；（2）2013年5月28日以装卸费的名义开了一张13559元的发票，收款方为王某，付款方为屯昌县粮食储备库；同日以运输费的名义开了一张23630元的发票，承运人为林某。（3）2013年9月29日以装卸搬运费的名义开了一张28804元的发票，收款方为周某，付款方为屯昌县粮食储备库。
9、记账凭证、明细账，证实2013年3月31日记账支付装卸费及药剂费共14378元（即装卸费12740元及药剂费1638元），支付运输费19760元；2013年5月31日记账支付包装费13559元和运输费23630元；2013年9月30日记账支付装卸费28804元。
（二）证人证言
1、吴某1的证言，证实其是屯昌县粮食储备库的出纳，被告人林书雄多次以白条从其处预支公款后，再由会计李某到地税局开具发票交给其，每个月的月底结账时，其和林书雄、李某就拿出发票对账，之后林书雄就取走之前放在其处的”白条”借据。冲抵预借款后剩余的一些钱，其也都会交给林书雄。经其辨认，共开了5张发票报销了9.42583元。
2、李某的证言，证实其是屯昌县粮食储备库会计，屯昌县粮食储备库主要以包装费、运输费等项目进行报销。2013年被告人林书雄多次以白条向吴某1预借公款，然后吩咐其到屯昌县地税局和国税局以装卸、运输费、包装费等名义虚开发票。发票拿回来后就交给吴某1，等每个月的月底结账时，其和林书雄、吴某1就拿出发票对账，林书雄就取走之前放在吴某1处的”白条”借据。经其辨认，共开了5张发票报销了9.42583元。
3、陈某1的证言，证实从2011年开始，其经营的雄兴加工厂向储备库供应稻谷进行储备。2013年的时候，林书雄要求其提供一些加工厂工人的身份证给他，说是用来证明储备库确实向农民收购了稻谷。后其就将吴某2、陈某2、王某、林某等人的身份证交给了林书雄。
4、陈某2的证言，证实其父亲是雄兴加工厂的老板，其平时就在厂里帮帮忙。其从来没有申请过开具发票（号码：00027959），其本人和粮食储备库没有经济往来，也没有收到发票（号码：00027959）上的款项。2013年年初的时候，其父亲陈某1问其拿了一次身份证，说是提供给储备库作为供应粮食的证据用。
5、王某的证言，证实其在雄兴加工厂主要做一些装货、卸货的杂活。其从来没有申请过开具发票（号码：00292885），其和储备库也没有经济往来，也没有收到发票（号码：00292885）上的款项。其老板陈某1问其拿了一次身份证，其不清楚用来做什么。
6、吴某2的证言，证实其在雄兴加工厂主要是做搬运、装卸货物的工作。其与县粮食储备库从来没有经济往来，也没有申请过开具发票（号码：00292553），也没有收到该发票上的钱。其老板陈某1曾问其拿过一次身份证，其不清楚具体用途。
7、周某的证言，证实其原来是雄兴加工厂的工人，2013年至2015年，其还是县粮食储备库南吕仓库的临时保管员。2013年某一天，其曾经和屯昌县储备库的会计李某到屯昌县国税局签名开过一张发票，当时是林书雄打电话给其，叫其带上身份证和会计李某一起去屯昌县国税局开一张发票来报销。其没有领取过发票上报销的钱。
8、林某的证言，证实其在2011年至2014年期间在雄兴加工厂打工，其与县粮食储备库从来没有经济往来，也没有申请过开具发票（号码：00027978），也没有收到该发票上的钱。大约2013年期间，其记得陈某1有问其拿过身份证，不知道拿来做什么。
（三）被告人林书雄的供述与辩解，证实其利用担任屯昌县粮食储备库主任的职务便利，多次以白条抵库的形式从吴某1处预支公款。之后其找到南吕雄兴加工厂的老板陈某1提供几个工人的身份证给其，用来证明这些农民向储备库供应粮食。之后其将工人吴某2、陈某2、王某、林某等人的身份证交给会计李某，让其到地税局虚开发票。其中一张发票是其叫周某和李某一起去开的，发票上的金额也是其交代李某填写的。这5个人的名义开具的发票，报销下来的款项除用于冲抵其的预支款及税款后，剩余的钱吴某1都交给了其，其用于个人使用了。其在2013年3月至9月期间，虚开的5张发票共计人民币94258.3元。
上述证据来源合法，客观真实，能相互印证，并经当庭质证，具有证明本案事实效力，本院予以确认。
本院认为，被告人林书雄在担任屯昌县粮食储备库主任期间，利用职务之便，侵吞公款人民币94258.3元，数额较大，其行为已构成贪污罪。鉴于被告人林书雄自动投案，并如实供述自己的罪行，是自首，且主动全部退赃，可以从轻或者减轻处罚。据此，根据被告人犯罪的事实、性质、情节及其对社会的危害性，以及其认罪态度、悔罪表现，可对其宣告缓刑。依照《中华人民共和国刑法》第三百八十二条第二款、第三百八十三条第一款第（一）项、第二款、第三款、第六十七条第一款、第七十二条第一款、第三款、第七十三条第二款、第三款、第五十二条、第五十三条、第六十四条、第十二条第一款及《最高人民法院、最高人民检察院关于办理贪污贿赂刑事案件适用法律若干问题的解释》第一条第一款、第十九条第一款的规定，判决如下：
一、被告人林书雄犯贪污罪，判处有期徒刑十个月，缓刑一年，并处罚金人民币10万元。
（缓刑考验期从判决确定之日起计算，罚金限判决生效后十日内向本院缴纳。）
二、被告人林书雄所退的贪污款人民币94258.3元退还给屯昌县粮食储备库。（由保管单位负责执行）
如不服本判决，可在接到判决书的第二日起十日内，通过本院或者直接向海南省第一中级人民法院提出上诉。书面上诉的，应当提交上诉状正本一份，副本二份。
审判长韩永煌
审判员王川文
人民陪审员李运雄
法官助理欧雪香
法官助理欧雪香
书记员李星莹
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