T.C. SUPREME COURT
5.Criminal Department
Base: 1994/246
Decision : 1994/620
Date of Decision : 22.02.1994

SUMMARY: The defendant who has not received a salary; 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 coins deposited or held under his protection and responsibility in accordance with the normal function of the defendant’s duty, the crime of embezzlement does not occur. If the defendant has the ability to deceive the act, it constitutes a crime of fiduciary forgery, otherwise misconduct in office.
(765 Pp. K. m. 59, 202, 219)
Case: At the end of the trial of Abdulkadir, who was accused of embezzlement while he was working as a salary trustee at the tax office; TCK.according to articles 202/2, 3, 59, 219 / last articles, 5 years of hard imprisonment, a heavy fine of 16,834,926 pounds, a permanent ban from official service, 14.12.1993 days and 1993/39 days, issued by the (First Heavy Criminal Court of Elazig), as the defendant was asked to be examined by the Supreme Court within the period of decision 1993/209, 1993/209, the case document C. It was examined by being sent to the Department by a notification from the Prosecutor General’s Office and considered necessary:
Decision: Refusal of other appeals to the hearing, the evidence collected and shown at the place of the decision, the opinion and discretion of the court, which is manifested in accordance with the results of the investigation, etc. 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; not embezzlement, but the establishment of a provision in writing without regard to the fact that if there is the ability to deceive, it will constitute a double forgery, otherwise it will constitute a crime of misconduct in office,

Contrary to the law, since the appeals of the defendant’s attorney have been considered in place as of this moment, the decision seems to be a request for these reasons.No. 321. according to the article (ON ITS DETERIORATION), it was decided by unanimous decision on 22.2.1994