CAJ | 학술논문

存款一指存款债权，二指存款债权指向的现金。在我国，财产性利益在解释论上作为占有的对象不存在障碍。存款债权的占有归属于储户，而存款现金的占有归属于银行。民法中货币“占有即所有”的原理理应得到刑法的认可和尊重，同时应该严格坚守刑法中占有概念的同一性。错误汇款如同错误投递的邮件，应视为“遗忘物”，而领受行为则可认定为“拒不返还”的事实，构成侵占罪。
존관일지존관채권，이지존관채권지향적현금。재아국，재산성이익재해석론상작위점유적대상불존재장애。존관채권적점유귀속우저호，이존관현금적점유귀속우은행。민법중화폐“점유즉소유”적원리리응득도형법적인가화존중，동시응해엄격견수형법중점유개념적동일성。착오회관여동착오투체적유건，응시위“유망물”，이령수행위칙가인정위“거불반환”적사실，구성침점죄。
Deposit refers first to the deposit claims and second points to the cash deposit claims. In China, property interests in the theory of interpretation as a possession of the object does not exist obstacles. Deposit claims possession belongs to the depositors, and banks share ownership of the cash on deposit. In the civil law,“principle of all currency possession” should have been recog-nized and respected by the criminal law, and also should be strictly adhere to the concept of possession in the criminal law. The wrong depositing is like the wrong delivery of mail which should be regarded as“forgetting”, and the behavior of receiving can be i-dentified as an act of “refusing to return”, which constitutes the crime of embezzlement.