日前，广东省高级人民法院对陈添不服佛山市中级人民法院以类推定侵占罪判处其有期徒刑5年一案作出二审裁定：驳回上诉，“维持”原判。至此，历时近五年的案件终于画上了句号。案虽已结，但此案在处理过程中意见分歧之大，实为司法实践所罕见，其中所涉及的问题，很有认真探讨 Recently, the Guangdong Provincial Higher People’s Court upheld the trial of a second instance against Chen Tian’s refusal to accept the case of Foshan Intermediate People’s Court for imposing a presumption of embezzlement and imposing a term of imprisonment of 5 years: rejecting the appeal and “upholding” the original judgment. At this point, the case lasted nearly five years has finally drawn the full stop. Although the case is over, the differences of opinion in the handling of the case are extremely rare in judicial practice. The issues involved are very serious