Core Points - A network company manager and five employees conspired to use the company's platform accounts to publish advertisements for personal profit, resulting in illegal gains of over 1.3 million RMB [1][2] - The court found that the defendants utilized their positions to illegally appropriate company funds, with the main defendant, Liu, having a significant amount involved [2] - The case highlights a novel method of committing embezzlement by leveraging the company's official account for advertising, rather than traditional asset appropriation [2] Summary by Sections - **Case Overview**: The defendants, including Liu, exploited their roles within a network technology company to generate personal income through unauthorized advertising, accumulating over 1.3 million RMB in profits [1] - **Court Findings**: The court determined that the defendants' actions constituted embezzlement, with Liu's involvement being particularly substantial. The other five defendants also had significant amounts involved [2] - **Legal Implications**: The court's ruling emphasized the innovative nature of the crime, as it involved the misuse of digital platform resources rather than direct theft of physical assets, indicating a shift in how corporate fraud can occur [2]

Group 1 - The defendant, Li, exploited his position in an e-commerce department to collude with others and fabricate transactions, resulting in fraudulent platform subsidies totaling over 1.5 million RMB [1][2] - Li was sentenced to three years and six months in prison and fined 100,000 RMB for embezzlement, with the judgment becoming effective after no appeal was filed [1] - The case highlights vulnerabilities in e-commerce platform subsidy rules, where internal employees can manipulate transaction processes to gain substantial financial benefits [2] Group 2 - The crime involved a complex scheme of collusion between Li and a third-party company to create fake transactions, taking advantage of the platform's subsidy calculation rules [2] - The internal controls were ineffective, as the risk management department's alerts regarding the fraudulent activities were ignored by the business department [2] - The rapid exploitation of platform rules allowed Li to quickly gain significant amounts of money through fraudulent means, indicating a need for stronger oversight in e-commerce operations [2]

中国裁判文书网公开的《谢某、高某职务侵占罪二审刑事裁定书》显示，高爽因在公司业务中通过虚增服务费非法侵占公司资金，数额巨大，被重庆市第 一中级人民法院判处有期徒刑三年，缓刑五年，并处罚金二十万元。 案件回溯至2021年，红星美凯龙控股股东红星控股与重庆璧山区政府签订1亿美元外资投资协议，高爽作为时任执行总裁，全权负责外资引入工作。 在此期间，高爽经同事谢某介绍结识中间人袁某。在知晓袁某要求的业务费用低于其他资方报价后，高爽与谢某等人私下商议，与袁某约定： 在红星美凯龙按13%（390万美元）支付服务费给袁某后，袁某将其中3%（90万美元，折合人民币501万元，扣除税费等）返还给高爽等人。高爽与谢某 达成七三分成协议，最终高爽分得349.3万元。 炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 近日，红星美凯龙原执行总裁高爽职务侵占案迎来终审判决。 "二审裁定书"显示，高爽出生于1984年12月14日，江苏淮安人，研究生学历，户籍地址上海市松江区，住北京市朝阳区。因涉嫌职务侵占罪，高爽于2023 年5月24日被抓获，次日被刑事拘留，同年6月30日被逮捕，同年7月7日被取保候审。 高爽于 ...

Core Viewpoint - The case of Gao Shuang, the former CEO of Red Star Macalline, involves embezzlement of 3.493 million yuan through inflated service fees in a foreign investment project, leading to his conviction and a sentence of three years in prison with a five-year probation [1][5][7]. Group 1: Case Details - Gao Shuang was found guilty of embezzling 3.493 million yuan by inflating service fees related to a foreign investment project in Chongqing [1][5]. - Gao Shuang was arrested on May 24, 2023, and was previously the CEO and co-chairman of the Southwest region at Red Star Macalline [2][3]. - The court determined that Gao and his accomplice conspired to inflate service fees, which constituted a significant breach of fiduciary duty [5][6]. Group 2: Financial Transactions - Gao Shuang and his accomplice agreed on a 3% kickback from a service fee of 390 million yuan, resulting in Gao receiving 349.3 million yuan after the deduction of taxes [3][6]. - The service fee was set at 13% of the foreign investment amount, with the total payment made to the intermediary [3][6]. - The funds were transferred through unusual channels, indicating an attempt to conceal the embezzlement [6]. Group 3: Legal Proceedings - Gao Shuang was sentenced to three years in prison, suspended for five years, and fined 200,000 yuan, while his accomplice received a two-year prison sentence and a fine of 100,000 yuan [7]. - Testimonies from the former chairman of Red Star Macalline, Che Jianxing, were crucial in the court's decision, as he later denied approving the additional service fee [6][7].