T.C.
SUPREME
15. CRIMINAL DIVISION
Base No: 2013/6703
Decision No: 2014/21867
D. Historical :
Communique No: 15-2011/321452
Court: Eskisehir 5. Criminal Court Of First Instance
Date: 08/12/2010
Number: 2010/81 (E) and 2010/890 (K)
Crime : abuse of trust due to service

File reviewed and considered necessary;
In order for the crime of abuse of trust to occur, the perpetrator must be a bell of goods, deposit and deliver the goods with consent to the perpetrator for return or use in a certain way, sell, pledge, consume, modify or disrupt the goods to which he is a bell, other than for the purpose of giving, and save in similar ways, or deny the phenomenon of transfer, it must benefit him or someone else.
The accused worked as a freelance accountant and worked in Eskisehir, … Foreign Trade A.P.follow-up of accounting works by contract.. B.. where the defendant is given by the company in the year 2007-2008 tax returns, stamp fees and money for the payment of $ 1,000, the money they have been delivered to the defendant, but to hold to the tax office because of abuse of trust by not paying any money spent thus alleged to have committed the crime of service in concrete cases; Free Accountants, 3568, law 2. in addition, Circular No. 1996/1 published in the Official Gazette dated 26.01.1996 on the compulsory professional decisions of the Union of Chambers of Certified Public Accountants and Certified Public Accountants of Turkey 1.according to the provision in the article “professionals cannot receive financial values under whatever name to pay third parties on behalf of the customer”, the defendant, who is the Accountant of the buffet operated by the participant,, in the face of the claim and acceptance that the participant used the 450 TL he received to deposit tax debts for himself, not investing in the relevant places, his action has nothing to do with his duty and is in force on the date of the crime 5237 TCK 155/1. the item held in follow up to a complaint which is subject to “abuse of trust” would constitute the crime of determined that the encumbrance; from the point of view of determining the truth in a way that leaves no room for doubt, whether the participant was a partner, official of the company in question on the date of the incident, whether there was a right to complain in this context, after determining the legal status of the accused, while the determination and assessment of incomplete examination and research, as well as a written conviction,
By admission;
1 – although the prison sentence is determined from the lower limit, the judicial fine is determined without sufficient and legal grounds, on the same grounds, the full number of days is determined by moving away from the minimum limit, and the additional penalty is determined for the defendants,
2-according to Article 52/4 of TCK No. 5237 ”” in the decision, it was decided that the fine should be paid in four equal installments, and the installment range was not clearly shown,

3-53 of law 5237. Article 1. of the rights contained in paragraph c of Paragraph 3 of the same article, deprivation of rights related to deprivation of services belonging only to custody, guardianship and trusteeship on its sub-lineage. according to paragraph 53/1-C to include persons other than the sub-lineage, without regard to the fact that it will not be applied from the date of conditional release, the provision for the implementation of security measures in accordance with article 53/1-c,
Because the appeals of the defendant’s defense were considered in place for these reasons, the provision was amended by Law No. 5320 8.321 of the Cmuk, which must be applied in accordance with article.on 23/12/2014, it was decided by unanimous decision.