错误汇款领受行为的刑法分析

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。

Criminal Analysis of Wrong Remittance Received Behavior

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.