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[案情]陆某系某县一村民委员会主任。因兴修水利征用土地,县河道局、水利局根据规定给予该村4万元土地补偿费。陆某领取款后将款交给了村委会,作为集体财产。后陆某利用职务便利,先后虚开发票在财务账上冲抵,且将其中2万元占为己有。本案如何定性,司法机关有两种意见:第一种意见认为,陆某的行为构成贪污罪。其理由:《全国人民代表大会常务委员会关于<中华人民共和国刑法>第九十三条第二款的解释》(以下简称《解释》)中明确将村民委员会等村基层组织人员协助人民政府从事土地补偿费用的管理时,属于“其他依照法律从事公务的
[Case] Lumou Department of a county village committee director. Due to the construction of water conservancy land requisition, County River Bureau, Water Conservancy Bureau in accordance with the provisions of the village 40,000 yuan land compensation fee. Lu received the money after the transfer to the village committee, as a collective property. After the use of post-Lu Mou advantage, has falsified invoices offset in the financial accounts, and of which 20,000 yuan for himself. How the case is qualitative, the judiciary has two opinions: The first opinion, Lu Mou’s acts constitute corruption. The reason: “NPC Standing Committee on the” Criminal Law, People’s Republic of China Article 92 paragraph 2 interpretation “(hereinafter referred to as” interpretation “) clearly the village committee and other village grass-roots organizations to assist the people’s government in the land Compensation fees management, are ”other in accordance with the law in the business