T.C.
SUPREME
15. CRIMINAL DEPARTMENT
Base No :2013/6703
Decision No :2014/21867
Decision Date :
Communiqué No: 15 – 2011/321452
COURT : Eskişehir 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

The file was examined and considered as necessary;
In order for the crime of abuse of trust to occur, the perpetrator must be the owner of the goods, the goods are returned or transferred to the perpetrator with consent for certain use, the perpetrator must sell the goods given to him, as if they were his property, pledge, consume, modify or destroy the goods he has, and so on, or provide benefits to him or someone else in the form of saving or denying the transfer phenomenon.
The defendant worked as a freelance accountant and financial advisor and operated in Eskişehir, … Foreign Trade Inc.Sh.follow-up of accounting affairs of S. By contract. B.. the defendant is given by where, by company, 2007-2008 year tax returns, and stamp fees for the payment of money $ 1,000, the money they have been delivered to the defendant, but because of money by not paying any service tax office to hold alleged to have committed the crime of abuse of trust spent thus in a concrete case; Free Accountants, 3568 law, 2. in addition, the circular No. 1 of the Association of Chambers of Certified Public Accountants and Chartered Accountants of Turkey published in the Official Gazette dated 26.01.1996 on Compulsory Professional Decisions No. 1996/1 is not a tax debt investment among the duties specified in the article decaccording to the provision contained in the article “members of the profession cannot receive financial values under any name to pay third parties on behalf of the client”, the defendant, who is the accountant of the kiosk operated by the participant,, in the face of the claim and acceptance that the participant uses the 450 TL he received to deposit his tax debts for himself by not depositing it in the relevant places, his action has nothing to do with his duty and is in force on the date of the crime of TCK No. 5237 155/1. it has been determined that the follow-up organized in the article will constitute the crime of “abuse of trust”, which is subject to the complaint; in order to determine the truth beyond doubt, the defendant’s legal status should be determined and assessed after determining whether the participant was a partner, official of the company in question at the time of the incident, whether there was a right to complain in this context, while incomplete examination and investigation and written conviction should be ruled,
By admission;
1- Determination of extra punishment for the accused by determining the number of full days by moving away from the minimum limit on the same grounds, without sufficient and legal justification, when determining a judicial fine, even if the prison sentence is determined from the lower limit,
2- According to Article 52/4 of the TCC December 5237; ”in the decision, it was decided to pay the fine in four equal installments, and the installment interval was not clearly indicated,

3- Article 53 of the Law No. 5237. article 1. the deprivation of the right to be deprived of the rights contained in paragraph c of paragraph 3 of the same article related to the deprivation of the right to have custody, guardianship and trusteeship services only over one’s own lower lineage. provision on the implementation of security measures in accordance with Article 53/1-c, including persons other than the lower lineage, without regard to the fact that they will not be applied from the date of conditional release in accordance with paragraph,
Since the appeals of the defendant’s defense were considered on the spot for these reasons, the provision was made in accordance with article 8 of law No. 5320.321 of the CMUK, which must be implemented in accordance with Article.according to the article, its DETERIORATION was decided by unanimous decision on 23/12/2014

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