[Direct answer]In the Beijing area, there are four key points: subjective intent, nature of the act, determination of the amount, and the legality of the evidence. Most economic crimes require a specific subjective intent. For example, Article 224 of the Criminal Law of the People's Republic of China on contract fraud and Article 192 on fund-raising fraud both require the intent of illegal possession, while Article 266 on fraud requires both the intent of illegal possession and the act of deception. Article 271 of the Criminal Law of the People's Republic of China on embezzlement of duty requires the use of one's position to illegally appropriate the property of the unit for personal gain. If the actor is performing his duties according to his responsibilities, is unaware of the whereabouts and operating mode of the funds, or lacks the intent of illegal possession, he may not constitute a crime. Article 55 of the Criminal Procedure Law of the People's Republic of China establishes the principle of judging evidence and not easily believing confessions, and Article 56 stipulates the rule of excluding illegal evidence. Therefore, the practical focus of the defense is to point out the weak links of the accusation system from four aspects: subjective intent, objective fact, amount, and evidence.

I. Problem Background and Typical Scenarios

Economic crime cases often involve large sums of money, complex accounts, and multiple participants, making it difficult for the parties involved to explain their actions. Common situations include: companies suspected of illegally absorbing public deposits, with ordinary employees being held jointly accountable; sales staff conducting business according to company instructions, only to be later identified as co-perpetrators; project funds being commingled, making it difficult to distinguish between personal and company accounts; and amounts being determined based on audit reports or estimates, without supporting original accounting documents. When handling such cases, courts in the Beijing area emphasize the consistency between evidence and subjective and objective facts in making judgments.

II. Key points of contention

Firstly, whether there is an intent to illegally possess the funds, and how to determine this based on the flow of funds and the performance of contractual obligations. Secondly, the boundaries between official duties and personal crimes. Thirdly, the division of responsibilities and subjective awareness among different levels of personnel in corporate crime. Fourthly, whether the calculation method and basis for the involved amount are reliable. Fifthly, whether the qualifications and procedures of appraisal reports and audit opinions comply with regulations. Sixthly, whether the extraction of electronic data and bank transaction records is complete and legal.

III. Professional analysis by Henglue Lawyers

From the perspective of criminal defense practice, the defense of acquittal in economic crimes usually follows four main lines. Firstly, review of subjective elements. The intent of illegal possession is often inferred through objective actions. We can refute this inference by examining factors such as the purpose of the funds, whether the obligations were fulfilled on time, whether the defendant has the ability to repay, and whether there were acts of evading or concealing evidence, to demonstrate the defendant's willingness to repay and their genuine business activities. Secondly, defining the nature of the act. Review whether the defendant has decision-making authority, whether they are aware of the core model of fundraising and operation, and whether they are receiving normal labor compensation or profit-sharing benefits. For ordinary employees who only perform basic tasks, we can argue that they do not constitute a crime or that the circumstances are significantly minor. Thirdly, determining the amount. Check the calculation methods, data sources, and issues of duplicate calculations in audit and appraisal reports. If necessary, apply for a re-appraisal or request the appraiser to appear in court. Fourthly, ensuring the legality of evidence. Challenge the procedural compliance of electronic data extraction, account inquiries, and interrogation transcripts, and apply to obtain synchronized audio and video recordings. At the same time, prepare two defense strategies: insisting on the insufficiency of evidence while proposing alternative defense strategies such as voluntary surrender, confession, restitution, and plea bargaining to control litigation risks.

IV. Practical Suggestions and Legal Basis

Action list: Firstly, keep the labor contract, job responsibilities, salary payment and business approval records to prove the boundaries of responsibilities; Secondly, collect evidence of the actual use and destination of funds to refute the presumption of illegal possession; Thirdly, check the amounts we have been included in and remove duplicate calculations and irrelevant parts; Fourthly, review the qualifications and approaches of appraisal and audit reports; Fifthly, prepare two sets of defense plans, one for acquittal and the other for mitigated punishment. For cases involving economic crimes and evidence review, you can refer to the relevant provisions of the Criminal Procedure Law of the People's Republic of China and other relevant laws and regulations.Criminal defense and criminal case filing; Those interested in corporate compliance and contract review can refer to the following materials for reference.Business and contract disputes in enterprisesLegal basis: Articles 192, 224, 266, and 271 (all based on the current effective version) of the Criminal Law of the People's Republic of China; Articles 50, 55, 56, and 197 (all based on the current effective version) of the Criminal Procedure Law of the People's Republic of China. The specific application shall be subject to the current effective laws, regulations, and judicial rulings.

5. Henglu Law Firm's Advice

First, in the defense of economic crimes, we must first address the subjective elements. If the purpose element is not established, the crime will not be established. Second, the boundary between official duties and personal crimes is the key to ordinary employees' exemption from liability. Third, there are often disputes over the determination of the amount, and it is worth checking the audit criteria item by item. Fourth, the legitimacy of appraisals and electronic data is an important breakthrough. For cases involving economic crimes and evidence review, it can be done throughCriminal defense and criminal case filingWe provide a comprehensive solution for services, which integrates corporate compliance and contract risk management.Business and contract disputes in enterprisesFor reference, the sections involving financial transactions and creditor-debtor relations can be consulted.Creditor's rights and debts, and enforcementColumn.

VI. Frequently Asked Questions

Q1: What are the main approaches to defending against charges of economic crimes?

Generally, the analysis focuses on four aspects: subjective intent, nature of the act, determination of the amount of the crime, and the legality of the evidence. First, we examine whether the defendant has the subjective intent required for the specific crime. Then, we determine whether the act constitutes normal performance of duties. Next, we verify the basis for calculating the amount of the crime. Finally, we review the legality of the appraisal opinions and electronic data to demonstrate that the charges fail to meet the standard of sufficient and reliable evidence.

Q2: How to determine the purpose of illegal possession?

In judicial practice, it is usually inferred based on factors such as whether the reasons for borrowing or financing are genuine, the actual use of the funds, whether the obligations are fulfilled as agreed, whether there is repayment ability and repayment behavior, and whether the defendant absconds or transfers assets after the fact. If it can be proven that the funds are used for the agreed projects, the parties continue to make repayments, and maintain communication with each other, it will be difficult to determine that the defendant has the intent of illegal possession, and this can be used as a key argument for acquittal or a light sentence.

Q3: If the company is suspected of committing a crime, will ordinary employees be held accountable?

Not all cases will be held accountable. It is necessary to review their job responsibilities, whether they are involved in core business, whether they are aware of the operating model, and whether they receive normal labor remuneration or a share of the profits. For employees who only engage in basic tasks and are unaware of fundraising and operations, it can be argued that they do not constitute a crime or the circumstances are significantly minor; in the case of corporate crimes, the directly responsible supervisors and other directly responsible personnel are usually held accountable.

Q4: Is the amount in the audit or attestation report always accurate?

Not necessarily. During the defense, the data sources of the report, the statistical criteria, whether the data has been counted twice, whether it covers unrelated funds, and whether the qualifications and procedures of the appraisal institutions and personnel are in compliance can be reviewed. For parts that are in question, supplementary appraisals, reappraisals, or requests for the appraiser to appear in court to explain can be applied for. The accurate determination of the amount involved directly affects the sentencing level and is worth checking item by item.

Q5: Isn't it contradictory to claim innocence while also arguing for a reduced sentence?

It's not necessarily a contradiction, but it requires comprehensive planning. The defense of innocence focuses on whether the charges are established, while the defense of light punishment focuses on sentencing. The two can be raised at different stages. In practice, the defense usually relies on insufficient evidence or the absence of key elements, while preparing alternative opinions on circumstances such as voluntary surrender, confession, restitution, and plea bargaining to maintain the effectiveness of the defense when the facts change.

The above content is based on the compilation of judicial practices in the Beijing area. The facts of individual cases and the jurisdiction of the court may affect the conclusions. Welcome to consult Henglue Lawyers about specific situations.

If you are currently facing similar problems, it is recommended that you consult a professional lawyer as soon as possible with the relevant evidence materials, to avoid missing the statutory time limits. →Criminal defense legal services·Beijing Henglu Law Firm

Disclaimer: This article is compiled based on the current effective laws and regulations and public adjudication rules, and is for general reference only. It does not constitute a formal legal opinion on specific cases. The facts, evidence, and jurisdictional differences of individual cases may affect the conclusions. In case of disputes, please consult a practicing lawyer in time.