Case Description

Mr. Wang served as the general manager of Company A and was in charge of the daily production and operation activities of Company A. During the year-end internal audit of Company A, it was discovered that Wang had the following circumstances when applying for reimbursement from the company: (1) the details of the reimbursement invoice provided to the company were inconsistent with the details of the invoice found on the IRS website; (2) The reimbursement invoice provided to the company has been altered with the invoice date and amount, resulting in repeated reimbursement and false increase in the reimbursement amount; (3) Reimburse household expenses. Company A verified through evidence collection, employee interviews, and auditing by an audit company that Mr. Wang had misappropriated a large amount of company property through the above methods, and unilaterally terminated the labor contract on the grounds of Mr. Wang's serious violation of discipline and filed a criminal complaint with the public security organ.

Lawyer Analysis

Wang's behavior is a typical false reimbursement behavior. False reimbursement refers to the behavior of employees or enterprises using false invoices or fictitious facts to defraud the company's interests on the grounds of reimbursement. In judicial practice, the identification of false reimbursement mainly focuses on whether the basic facts of reimbursement are true and whether the consumption is for the performance of work duties. False reimbursement behavior usually manifests in the following three types: (1) The reimbursement item is fictitious and does not actually exist. The invoice submitted by an employee is authentic in itself, but the reason for the reimbursement is fictitious and fabricated, manifested as a clear contradiction between the invoice content and the reimbursement item or the impossibility of the reimbursement item occurring. (2) The reimbursement item is true, but the invoice is false or illegal. The reason for the employee's reimbursement is real, but the invoice provided is false and illegal. For example, the value-added tax invoice provided by the employee has "no such invoice found", "inconsistent information", or invoice serial numbers appear in different batches of reimbursement. (3) The reimbursement items and invoices are true, but they violate the reimbursement system.

The reason for employee reimbursement is true and the invoice is also true and valid, but it violates the employer's reimbursement policies and systems, including that the expenses for which reimbursement is applied are prohibited by the employer. For example, if the employer stipulates that it is prohibited to present consumer cards and vouchers to customers, the employee applies to the company for reimbursement by purchasing consumer cards and invoices; The reimbursement amount exceeds the reimbursement standard and level of the employer; Use invoices not generated due to the performance of work duties to offset expenses incurred due to the performance of work duties. In the case of (2) above, if an employee uses invoices printed, forged, altered, or illegally obtained for false reimbursement, he or she may face administrative penalties such as fines from the tax authorities and confiscation of illegal income; On the other hand, they may also be suspected of illegally purchasing special VAT invoices, purchasing counterfeit special VAT invoices, and holding counterfeit invoices.

False reimbursement by employees is a serious violation of the company's property rights and interests. Employers can prevent and control false reimbursement by employees from the level of rules and regulations and financial management: on the one hand, they can clearly specify the types of false reimbursement and punishment methods from the level of rules and regulations, and develop sound reimbursement policies and systems; On the other hand, strengthen financial supervision, strictly enforce reimbursement procedures, standardize reimbursement vouchers, strengthen the procurement and reimbursement of office supplies and labor services, and prevent employees from misappropriating company property through fraudulent reimbursement methods. In addition, employee embezzlement of company property through false reimbursement is a serious violation of the principle of honesty and credibility, ranging from being punished by the employer to being suspected of criminal crimes such as duty embezzlement and fraud. Employees should be lawful and compliant when applying for reimbursement.