T.C. SUPREME
5.Criminal Division
Mainly: 1994/246
Decision: 1994/620
Decision Date: 22.02.1994
Summary: accused with salary mutualisation; organized payroll in the amount accrued and the same amount to more than the actual amount payable to the column by typing in overtime and payroll tax returns for the amount to be paid from the net increase in the column and go to his gross revenue and stamp duty are available by the amount of the increase in accrued payroll by adding the goods to be slaughtered according to the bank for a cheque to and from work 13.319.941 pounds acquired from collecting additional fee payment that is allocated to a person whether to include the payroll cost by providing total pounds to be paid 13.442.941 that this person acquired pounds 124.000, since it is understood that these coins are not deposited in accordance with the normal function of the duty of the accused or are under his protection and responsibility, the crime of embezzlement does not occur. If the accused has the ability to deceive the action, fiduciary forgery otherwise constitutes the crime of misconduct.
(765 P. K. m. 59, 202, 219)
Case: at the end of the trial of Abdulkadir, who was accused of embezzling money while serving as a salary mutemedi in the Tax Office; TCK.202/2,3, 59, 219 / in accordance with the last Articles 5 years of heavy imprisonment, 16,834,926 pounds of heavy fine for his conviction, permanent prohibition from civil service, (Elazig first Heavy Criminal Court)14.12.1993 days and 1993/39 basis, 1993/209 decision no. It was examined by sending a notification from the Attorney General’s office to the Department and considered necessary:
Decision: to the hearing, to the evidence gathered and shown at the site of the decision, to the opinion and discretion of the court manifested in accordance with the results of the investigation, to the rejection of other appeals. But;
The defendant’s payroll salary accrued on the same amount of columns and held as trustee payable amount to more than the actual amount of typing, overtime and payroll tax returns in the appropriate column the amount to be paid his accrued revenue and increase the amount of the increase in stamp duty and go by brute netden by adding the payroll, according to the Directorate of the truncated cheque written so much money charged by your bank for accounting 13.319.941 £ H…. IRS payment of additional duty fee from April 1991 15.3.1991 allocated as of the date of Mehmet including payroll total cost be paid by this person 124.000 pounds and pounds 13.4333.941 obtained by providing that the court also observed that it was in this manner is formed according to the subject of money is the crime, the defendant’s duty in accordance with the normal function of the Depositary or its enclosure and the absence of money placed under the responsibility of taking the liberty of the action; it is not embezzlement, but fiduciary forgery if it has the ability to deceive, otherwise it will constitute an offence of misconduct without regard to the provision in writing,
It is contrary to the law, since the appeals of the defendant’s attorney have been considered in place in this respect, the provision is not required for these reasons.nun 321. it was decided by unanimous decision on 22.2.1994.
