答题卡报告

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"李某虽然不是国家工作人员，但也应认定为贪污罪，犯罪数额为60万元","num":0,"rate":0,"is_success":false,"user_status":"","status":""},{"id":11468,"tag":"D","title":"方某虽然不是国家工作人员，但也应该认定为职务侵占罪，数额为20万元","num":0,"rate":0,"is_success":false,"user_status":"","status":""}],"analyses":[{"ask_id":0,"content":"考查国家工作人员、贪污罪、共同犯罪、共犯与身份、犯罪数额1.被害人是甲公司，行为对象为多支付了200万元。2.刘某是国有企业委托到非国有企业从事公务的人员，根据《刑法》第93条第2款，系国家工作人员。3.刘某、李某、方某三人合谋，主要利用刘某的职务便利，共同骗取国有企业财物，根据《刑法》第382条第1、3款，《最高人民法院关于审理贪污、职务侵占案件如何认定共同犯罪几个问题的解释》第1条，构成贪污罪的共同犯罪。刘某系正犯，李某、方某为帮助犯。4.三人的共同犯罪数额为200万元。不以分赃数额认定犯罪数额。5.关于用于乙公司经营之用的140万元，根据《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》（法释〔2016〕9号）第16条，出于贪污的故意，非法占有公共财物之后，将赃款赃物用于单位公务支出，不影响贪污罪的认定。也不从贪污罪犯罪数额中扣减。"}]},{"id":86105,"bank_id":397,"type":"uncertain_choice","num":10,"index":10,"year":null,"score":2,"title":"某地政府为村民发放扶贫补贴，由各村村委会主任审核本村申请材料并分发补贴款。某村村委会主任王某、会计刘某以及村民陈某合谋伪造申请材料，企图每人套取5万元补贴款。王某任期届满，周某继任村委会主任后，政府才将补贴款拨到村委会。周某在分发补贴款时，发现了王某、刘某和陈某的企图，便只发给三人各3万元，将剩余6万元据为己有。三人心知肚明，但不敢声张。（事实一）后周某又想私自非法获取土地征收款，欲找县国土局局长张某帮忙，遂送给县工商局局长李某10万元，托其找张某说情。李某与张某不熟，送5万元给县财政局局长胡某，让胡某找张某。胡某找到张某后，张某碍于情面，违心答应，但并未付诸行动。（事实二）周某为感谢胡某，从村委会账户取款20万元购买玉器，并指使会计刘某将账做平。周某将玉器送给胡某时，被胡某拒绝。周某只好将玉器退还商家，将退款20万元返还至村委会账户，并让刘某再次平账。（事实三）关于事实三的分析，下列选项正确的是？（2017/02/91）","parent_id":3620,"category_id":"3645","category_name":null,"level":"normal","status":"wrong","is_answer":true,"user_answer":"A","answer":"C","right_num":0,"total_num":0,"wrong_num":0,"user_right_num":0,"user_total_num":0,"user_wrong_num":0,"user_rate":0,"rate":0,"start_time":0,"end_time":0,"time":0,"collect":false,"options":[{"id":33393,"tag":"A","title":"周某挪用村委会20万元购买玉器行贿，属挪用公款进行非法活动，构成挪用公款罪","num":0,"rate":0,"is_success":false,"user_status":"wrong","status":"selected"},{"id":33394,"tag":"B","title":"周某使用村委会20万元购买玉器，属贪污行为，但后又将20万元还回，构成犯罪中止","num":0,"rate":0,"is_success":false,"user_status":"","status":""},{"id":33395,"tag":"C","title":"刘某第一次帮周某将账面做平，属于帮周某成功实施犯罪行为，与周某构成共同犯罪","num":0,"rate":0,"is_success":true,"user_status":"right","status":""},{"id":33396,"tag":"D","title":"刘某第二次帮周某将账面做平，属于作假证明掩护周某的犯罪行为，构成包庇罪","num":0,"rate":0,"is_success":false,"user_status":"","status":""}],"analyses":[{"ask_id":0,"content":"(1）关于周某从村委会账户取款20万元购买玉器用于行贿行为的定性，涉及职务侵占罪与挪用资金罪的区分。理论上区分二者的关键在于行为人主观上是否具有非法占有公款的目的。可类比于贪污罪与挪用公款罪的区分，根据《全国法院审理经济犯罪案件工作座谈会纪要》(2003）第4条第8项的规定：“……行为人挪用公款后采取虚假发票平帐、销毁有关帐目等手段，使所挪用的公款已难以在单位财务帐目上反映出来，且没有归还行为的，应当以贪污罪定罪处罚。”（2）周某利用担任村委会主任的职务便利，从村委会账户取款20万元，指使会计把账做平、并将钱款用于购买贿赂之后行贿，应当认定具有非法占有目的，根据《刑法》第271条，构成职务侵占罪。选项A说法错误。（3）关于周某所犯职务侵占罪的既未遂认定，可以比照贪污罪的既未遂标准。根据前述纪要第2条第1项的规定：“贪污罪是一种以非法占有为目的的财产性职务犯罪，与盗窃、诈骗、抢夺等侵犯财产罪一样，应当以行为人是否实际控制财物作为区分贪污罪既遂与未遂的标准。对于行为人利用职务上的便利，实施了虚假平帐等贪污行为，但公共财物尚未实际转移，或者尚未被行为人控制就被查获的，应当认定为贪污未遂。行为人控制公共财物后，是否将财物据为己有，不影响贪污既遂的认定。”（4）本案周某已经平账，构成职务侵占罪既遂；既遂之后无中止，不构成中止。选项B说法错误。（5）周某为谋取不正当利益，给予国家工作人员胡某玉器，根据《刑法》第389条，构成行贿罪，系犯罪未遂。与职务侵占罪数罪并罚。（6）刘某与周某通谋，利用担任村委会会计的职务便利，与之共同实施职务，构成职务侵占罪的共同犯罪，系共同正犯。也属既遂。选项C说法正确。（7）刘某没有实施作假证明的包庇行为，不构成包庇罪。虽实施了伪造证据的行为，但由于刘某系职务侵占罪的本犯，本犯实施妨害司法犯罪，不具期待可能性，因阻却责任而不构成帮助毁灭、伪造证据罪。选项D说法错误。"}]}],"created_at":"2025-03-18"},"error":{}}