本律师接受被告人凌某委托担任其辩护律师，根据以事实为依据，以法律为准绳的原则，提出如下辩护意见：凌某侵吞三万余元供销社香烟盈利款的行为并不构成侵占罪。理由在于：一、凌某的行为并不符合侵占罪的构成要件；二、在刑法有明文规定的情况下，用贪污、盗窃、诈骗等罪中 The lawyer accepted the defendant Lingmou as his defense lawyer, according to the facts as the basis, the principle of law as the defense, put forward the following defense opinions: Ling misappropriation of more than thirty thousand yuan supply and marketing cooperatives cigarette profits do not constitute embezzlement . The reason is: First, Lingmou’s behavior does not meet the crime of embezzlement elements; Second, the criminal law expressly provides that the use of corruption, theft, fraud and other crimes