退还贿赂物后又收受现金如何计算受贿数额

Core Viewpoint - The case discusses the complexities of determining the amount of bribery when a public official returns a gift but receives cash in exchange, highlighting different interpretations of the actions involved [1][2][3]. Group 1: Case Details - Qin, the deputy general manager of a state-owned real estate company, accepted a luxury bag worth 230,000 yuan from Zhao, the representative of an advertising company, in exchange for assistance in securing a project [1][2]. - After using the bag for over a year, Qin returned it to Zhao in December 2019, stating he no longer wanted it and hoped for more cash in return [1][3]. - Zhao subsequently gave Qin a total of 400,000 yuan in cash in January 2020, leading to the investigation in February 2023 [1][2]. Group 2: Different Perspectives on Bribery - The first viewpoint suggests that since Qin returned the bag before the investigation, he did not commit bribery, and the amount of bribery is only the 400,000 yuan received [2][3]. - The second viewpoint argues that the initial acceptance of the bag constituted bribery, and the return of the bag does not affect the total amount, which would be 630,000 yuan (230,000 yuan for the bag plus 400,000 yuan in cash) [2][3]. - The third viewpoint, which is supported by the author, states that the initial acceptance of the bag constituted bribery (230,000 yuan), and the subsequent cash received (400,000 yuan) should be adjusted by the market value of the returned bag (200,000 yuan), leading to a total of 430,000 yuan in bribery [3][4]. Group 3: Legal Interpretation - The legal framework indicates that returning a bribe does not negate the act of bribery if the return is not timely or is done to conceal the crime [4][5]. - The distinction between returning a bribe and engaging in a transaction for more cash is emphasized, with the latter being classified as transactional bribery [6][7]. - The final determination of the bribery amount is based on the market value of the returned item and the cash received, leading to a calculated total of 430,000 yuan [7].