CAJ | 학술논문

《中国人民共和国刑法》第270条明确规定了侵占罪：“将代为保管的他人财物非法占为己有，数额较大，拒不退还的，处二年以下有期徒刑、拘役或者罚金；数额巨大或者有其他严重情节的，处二年以上五年以下有期徒刑，并处罚金。”“将他人的遗忘物或者埋藏物非法占为己有，数额较大，拒不交出的，依照前款的规定处罚”。由于对相关条文中的有关“物”的概念内涵没有进行明确的规定，所以在司法实务领域或学术领域有诸多分歧。需要运用刑法理论，结合司法实践，对该罪涉及“物”的概念进行界定，并具体分析代为保管的他人财物、他人的遗忘物、埋藏物在司法实践中如何认定。
《중국인민공화국형법》제270조명학규정료침점죄：“장대위보관적타인재물비법점위기유，수액교대，거불퇴환적，처이년이하유기도형、구역혹자벌금；수액거대혹자유기타엄중정절적，처이년이상오년이하유기도형，병처벌금。”“장타인적유망물혹자매장물비법점위기유，수액교대，거불교출적，의조전관적규정처벌”。유우대상관조문중적유관“물”적개념내함몰유진행명학적규정，소이재사법실무영역혹학술영역유제다분기。수요운용형법이론，결합사법실천，대해죄섭급“물”적개념진행계정，병구체분석대위보관적타인재물、타인적유망물、매장물재사법실천중여하인정。
The"Criminal Law"of the People's Republic of China stipulates clearly in the 270th that the encroachment crime is"to illegally take the custody of others' property in a large amount and refuse to return. He will be sentenced for two years imprisonment, detention or a fine;if the amount is huge or there are other serious circumstances, he will be sentenced for two more years or less than five years of fixed-term imprisonment and be fined"; "to illegally take someone else's mislaid or buried property in large amount and refused to hand over, he will be punished in accordance with the provisions of the preceding paragraph."The concept and connotation of the "Object" in the provisions is not clear, so there are many arguments in the judicial practice and academic field. Therefore, we need to use the theory of criminal law, combining with judicial practice, to redefine the concept of the "Object" and analyze the custody, mislaid, buried property in the judicial practice for reorganization.