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Lin mark this message contains misinformation
originally written by Lin
普通侵佔罪的犯罪構成要件,依刑法第三百三十五條第一項的規定,是指犯罪行為人「意圖為自己或第三人不法之所有,而侵占自己持有他人之物」。嚴格地說,犯侵占罪的人,必須要有先持有他人的財物,而後起意將自己所持有的他人財物予以侵吞入己,犯罪才能成立。

References

http://www.moj.gov.tw/fp.asp?xItem=125022&ctNode=96&mp=095
侵佔

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