بروزرسانی در تاریخ 1400.03.09
اختلاس جرمی است که از یک جهت سرقت و از جهت دیگر خیانت در امانت است.
از لحاظ لغوی خلس و اختلاس به معنی ربودن با خدعه و فریب است.
اختلاس از نظر کلی ربودن مال دولت و از مصادیق سرقت است.
در موضوع سرقت و اختلاس موضوع شناختن دو لفظ حرز و سری مهم است زیرا :
از شرایط اصلی سرقت دزدیدن از جای محفوظ و بسته وبطور پنهانی است بنا بر این اگر این دو شرط موجود نباشد سرقت هم بوجود نخواهد آمد.
حرز به معنای محل حفظ و نگهداری از مال در مقابل دستبرد و گزند است که بنا به ماهیت مال متفاوت است .
بنا به مواد مربوطه در قانون تشدید مجازات مرتکبین اختلاس،ارتشا،کلاهبرداری و
با توجه به آراء محاکم و روش دیوان کشور مطالب زیر در مورد اختلاس قابل ذکر است .
علاوه بر اختلاس در نظر مقنن ایران تصرف غیرقانونی هم در حکم اختلاس و از حیث مجازات در ردیف آن می باشد.
مرتکب کارمند باشد اعم از کارمند دولتی یا شهرداری یا بانکها و اعم از مستخدم رسمی یا غیر رسمی
اموال و نقود از لحاظ وظیفه سپرده بدست کارمند باشد .
بنا بر این اگر کارمندی اموال یا وجوه سپرده بدست کارمند دیگر را
ربوده وتصرف نماید عمل وی اختلاس نبوده بلکه سرقت تلقی خواهد گردید و
یا ممکن است عنوان دیگر جزائی داشته باشد و همچنین اگر عمل ارتکابی ناشی از وظیفه رسمی دولتی نباشد
مثل اینکه وجوه با اموالی بعنوان موقتی از طرف کارمند موظف بدیگری سپرده شود و
وی آنها را بنفع خود برداشت و تصرف نماید این عمل نامبرده عنوان اختلاس نداشته بلکه عنوان خیانت در امانت خواهد داشت.
بنابراین عنوان سپرده بودن وجوه یا اموال بجهت وظیفه اداری عنصر دیگر جرم اختلاس است
و به این جهت است که این قبیل کارمندان عناوین خاص دولتی از قبیل صندوقدار حسابدار
انباردار متصدی وصول متصدی فروش و نظایر اینها را داشته و استخدام آنان در ادارات و شهرداریها و
بانکها با اخذ ضامن یا وثیقه بمبلغی که در حدود وجوه یا اموال سپرده بنامبردگان است انجام می گردد.
مرتکب باید سوء قصد ارتکاب اختلاس داشته باشد بناء علیه اگر کسر و نقصانی درصندوق یا اموال بوجود آید
که نتیجه اشتباه یا قصور کارمند بدون سوء نیت بود باشد این امر اختلاس تلقی نخواهد شد.
مرتکب باید قصد ارتکاب را بمرحله عمل درآورد و گرنه صرف قصد موجب تعقیب کیفری نیست و عمل ارتکابی است که قصد را اثبات می نماید.
در نتیجه ارتکاب تحصیل مال یا نفعی بکند و مال مورد اختلاس همان باشد که
در قانون ذکر شده . با توجه به مواد مربوطه اموال و اسناد مورد اختلاس عبارتند از :
و آنچه مسلم است اموال و نقود و اسناد سپرده غیر از موارد مذکور نبوده و
ملاک آن داشتن مالیت و قابلیت تقویم به پول است. پس اگر فاقد این شرط باشد اختلاس محقق نشده است.
اما تصرف غیر قانونی دامنه وسیعی دارد.
مثلاً اگر صندوقداری وجهی از وجوه دولتی را به یک نفر از کارمندان بعنوان (مساعدت)
بدهد که در آخر ماه از حقوق وی کسر نماید همین عمل تصرف غیرقانونی است
زیرا قانون دادن مساعدت را به کارمندان از وجوه دولتی پیش بینی نکرده است.
یا مثلاً مقداری از وجوه موجوده را در خرید و فروش بقصد انتفاع شخصی بکار اندازد
بدون اینکه کسری در صندوق حاصل شود متصرف غیرقانونی تلقی می شود و به مجازات مختلس محکوم خواهد شد.
بنابراین بهتر بود این جرم از نظر مجازات و آثار کیفری دردرجه دوم بعد از اختلاس قرار گیرد.
در مثال فوق این دو صندوقدار در شرایط واحدی وجوهی را که سپرده به آنان بوده برداشته
تملک می کنند بعداً هر دو صندوقدار وجوه برداشتی را در صندوقدار می گذارند.
در نظر قانون صندوقدار دولتی مرتکب جرم اختلاس گردیده و حال آنکه صندوق دار شرکت خصوصی جرمی مرتکب نشده است.
اگر هر دو صندوقدار وجوه برداشتی را مسترد نکنند صندوقدار دولتی بمجرد برداشت مرتکب اختلاس شده
ولی صندوقدار شرکت مرتکب جرمی نگردیده مگر آن که از طرف مدیر شرکت با اظهار نامه رسمی وجوه برداشته شده
مطالبه شود که در این صورت اگر صندوقدار وجوه را مسترد داشت
دیگر جرمی واقع نشده و اگر مسترد نکرد جرم خیانت در امانت به وقوع پیوسته است.
1-در هر دو جرم اموال و اشیاء سپرده شده و در تحویل شخص است.
2-در هر دو جرم مرتکب بضرر مالکین در اموال و اشیاء تصرف و تملک می کنند.
3-هر دو جرم فاقد رکن اساسی سرقت یعنی ربودن بطور پنهانی از حرز است.
1-اختلاس توسط کارمند دولت انجام می شود ولی خیانت در امانت را عموم افراد مرتکب می شوند.
2. مجازات اختلاس در یک مورد تادیبی و در مورد دیگر جنائی است ولی مجازات خیانت در امانت در همه موارد تادیبی است.
3. در مجازات اختلاس تعیین غرامت دو برابر مال مورد اختلاس حتمی است ولی
در خیانت در امانت این مجازات به صورت جریمه نقدی معین آن هم به اختیار دادگاه است.
4. در اختلاس بمجرد تملک سوء نیت محرز است ولی در خیانت در امانت چون ید دارنده ید امانی است
پس از ابلاغ اظهار نامه و عدم استرداد سوء نیت محرز می گردد .
5. با توجه به وجوه افتراق مزبور از لحاظ سایر عناوین جزائی از قبیل سابقه و اعاده حیثیت و
عفو و غیره نیز جهات افتراقی وجود دارد که نیازی بشرح آنها نیست.
با توجه به مراتب فوق الذکر دیده می شود که اختلاس از نظر تعریف قضائی و
ارکان اساسی جرم همان خیانت در امانت است که مقنن خاص حفظ منال و
حقوق و دارائی دولت آن را ذیل عنوان خاصی با مجازات شدیدتر جرم مستقلی قرارداده است.
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