Embezzlement (TCK Article 247): Crime Against Public Property

TCK Article 247 punishes "a public official who embezzles himself or someone else's property, the possession of which has been transferred to him due to his duty, or the property for which he is obliged to protect and supervise", for embezzlement.

Penalties

• Art.247/1 (permanent embezzlement): 5-12 years in prison.
• Art.247/2 (license of use): Use to be returned: the penalty is reduced by half.
• Art.248 (effective repentance):If the damage is paid in full before the investigation begins: a discount of 2/3 of the penalty.
• Art.249 (qualified form of embezzlement):Additional increase for certain special cases.

Elements of Crime

• Perpetrator: Public official.
• Subject: Property whose possession has been transferred or is under the obligation to protect due to his/her duty.
• Action: Embezzlement of property by oneself or by someone else.
• Intent: The perpetrator's intention to dispose of the property as if it were the owner.

"Designation of Use" — To be Returned

If a public official uses the property temporarily and plans to return it later, article 247/2 authorization to use; The penalty is reduced by half. However:

• The intention to "return" must be shown with concrete evidence (correspondence, witness).
• If the period is long or the attitude of not giving back is permanent, it becomes permanent embezzlement.
• Return before inspection/audit is evidence supporting intent.

Effective Regret (TCK Article 248)

• Before the investigation begins: 2/3 reduction in the penalty if the damage is paid in full.
• If the investigation has started but prosecution has not been initiated: 1/2 discount.
• After prosecution begins: 1/3 discount.
• The damage must be paid in full.

Supreme Court 5th CD and CGK — Established Approach

5. CD and CGK accept that in the crime of embezzlement, the intention to "dispose as an owner" must be demonstrated with concrete evidence, that deficits resulting only from incomplete financial records or errors cannot be considered embezzlement, and that the deliberate intention to transfer the property to oneself or to someone else must be sought.

"Virtual Embezzlement" — Bank/Cash Defaults

Are bank/cash deficits considered embezzlement?

• It is critical whether the vulnerability was intentional or a mistake.
• Manipulation in the registry system is an indication of intent.
• An attempt to complete the gap can be considered as active regret.
• Continuous and growing deficits strengthen embezzlement.

Confiscation and Compensation

• Embezzled property is subject to confiscation.
• A public institution may claim financial losses through a lawsuit for compensation.
• Deduction from salary by the civil servant.
• Guarantee liability for bailed officers.

4483 Preliminary Authorization

As a rule, embezzlement crime is outside the scope of Law No. 4483 and is investigated directly by the prosecutor's office. Therefore, there is no pre-permission process.

Practical Considerations