朋友虚开的200万发票入账，其实这些发票是用来冲抵补能报销的白条的，还能说是职务侵占200万吗
<div class="desc bdb1">更新时间：2018-08-31 11:27:37<span class="watch-num" ><span class="clickreadnum"></span>人浏览</span></div> <div class="desc-title">问题描述：</div> <div class="desc-content">朋友虚开的200万发票入账，算职务侵占吗？其实这些发票是用来冲抵补能报销的白条的，朋友没拿单位的钱<br>觉得好冤<br>现在公安说是职务侵占。跟单位对账，估计差了5万，还能说是职务侵占200万吗<br></div> </div> <!-- 律师回复 --> <div class="white-box page-ask-box"> <div class="wl-title bdb1"> <div class="ask-num">3位律师解答</div> <div class="alert">未面谈及查看证据材料，律师回答仅供参考。</div> </div> <div class="lawyer-ask-card bdb1"> <a target="_blank" href="https://www.lawtime.cn/ask/fabu/?from=1406" onclick="_lthm.push(['_trackEvent', 'pc_pa0023_po2_ty1', '0_buty1', 'ac1']);" class="lawyer-img-box lawphotoa0"> <img src="https://pic3.lawtimeimg.com/images/default/aiphoto/answer/v2/lawyer2.jpg" alt="刑事案件律师团队" class="lawyer-img lawphoto0" /> </a> <a rel="nofollow" href="https://www.lawtime.cn/ask/fabu/?from=1406" onclick="_lthm.push(['_trackEvent', 'pc_pa0023_po2_ty1', '0_buty1', 'ac1']);" target="_blank" class="ask-me-btn lawask0">咨询我</a> <div class="lawyer-msg"> <a target="_blank" href="https://www.lawtime.cn/ask/fabu/?from=1406" onclick="_lthm.push(['_trackEvent', 'pc_pa0023_po2_ty1', '0_buty1', 'ac1']);" class="lawyer-name lawpname0">刑事案件律师团队</a> <div class="meng lawmeng0">推荐</div><!-- <div class="good-ask"></div>--> </div> <div class="dsec lawarea0">已帮助74672人 · 响应时间 平均5分钟内</div> <div class="ask-content">根据我国相关法律的有关规定，<a class="destext" href="https://www.lawtime.cn/zs_32756/" target="_blank">职务侵占罪</a>的量刑如下： <br>1、法定刑在五年以下<a class="destext" href="https://www.lawtime.cn/zs_32992/" target="_blank">有期徒刑</a>、<a class="destext" href="https://www.lawtime.cn/zs_32635/" target="_blank">拘役</a>幅度的量刑起点和基准刑<br>利用职务上的便利，非法侵占本单位财物，犯罪数额达到“数额较大”起点一万元的，可以在三个月拘役至六个月有期徒刑幅度内确定量刑起点。在量刑起点的基础上，犯罪数额每增加一千八百元，可以增加一个月刑期，确定基准刑。<br>2、法定刑在五年以上有期徒刑幅度的量刑起点和基准刑<br>利用职务上的便利，非法侵占本单位财物，犯罪数额达到“数额巨大”起点十万元的，可以在五年至六年有期徒刑幅度内确定量刑起点。在量刑起点的基础上，犯罪数额每增加一万元，可以增加一个月刑期，从而确定基准刑。<br>3、有下列情形之一的，可以相应增加<a class="destext" href="https://www.lawtime.cn/zs_32859/" target="_blank">刑罚</a>量，调节基准刑，但累计增加的刑罚量不得超过基准刑：<br>(1)职务侵占行为严重影响生产经营或者造成其他严重损失的，可以增加基准刑的30%以下;两种情形同时具备的，可以再增加基准刑的10%以下;<br>(2)多次职务侵占的，可以增加基准刑的20%以下;<br>(3)职务侵占用于预防、控制突发传染病疫情等灾害款物的，可以增加基准刑的20%以下;<br>(4)职务侵占救灾、抢险、防汛、优抚、扶贫、移民、救济款物以及募捐款物的，可以增加基准刑的20%以下;<br>(5)职务侵占的款项用于吸毒、赌博等违法犯罪活动的，可以增加基准刑的20%以下。<br>4、确因治病、学习等生活急需而实施职务侵占的，可以减少基准刑的20%以下。</div> <div class="ask-time"> <div>2018-08-31 11:11:38</div> </div> </div> <div class="lawyer-ask-card bdb1"> <a target="_blank" href="https://www.lawtime.cn/ask/fabu/?from=1406" onclick="_lthm.push(['_trackEvent', 'pc_pa0023_po2_ty1', '0_buty1', 'ac1']);" class="lawyer-img-box lawphotoa1"> <img src="https://pic3.lawtimeimg.com/images/default/aiphoto/answer/v1/lawyer2.jpg" alt="平台法律顾问团队" class="lawyer-img lawphoto1" /> </a> <a rel="nofollow" href="https://www.lawtime.cn/ask/fabu/?from=1406" onclick="_lthm.push(['_trackEvent', 'pc_pa0023_po2_ty1', '0_buty1', 'ac1']);" target="_blank" class="ask-me-btn lawask1">咨询我</a> 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<div>2018-08-31 11:20:05</div> </div> </div> <div class="lawyer-ask-card bdb1"> <a target="_blank" href="https://www.lawtime.cn/ask/fabu/?from=1406" onclick="_lthm.push(['_trackEvent', 'pc_pa0023_po2_ty1', '0_buty1', 'ac1']);" class="lawyer-img-box lawphotoa2"> <img src="https://pic3.lawtimeimg.com/images/default/aiphoto/answer/v3/lawyer1.jpg" alt="平台特邀律师" class="lawyer-img lawphoto2" /> </a> <a rel="nofollow" href="https://www.lawtime.cn/ask/fabu/?from=1406" onclick="_lthm.push(['_trackEvent', 'pc_pa0023_po2_ty1', '0_buty1', 'ac1']);" target="_blank" class="ask-me-btn lawask2">咨询我</a> <div class="lawyer-msg"> <a target="_blank" href="https://www.lawtime.cn/ask/fabu/?from=1406" onclick="_lthm.push(['_trackEvent', 'pc_pa0023_po2_ty1', '0_buty1', 'ac1']);" class="lawyer-name lawpname2">平台特邀律师</a> <div class="meng lawmeng2">推荐</div><!-- <div class="good-ask"></div>--> </div> <div class="dsec lawarea2">已帮助146144人 · 响应时间 平均2分钟内</div> <div class="ask-content">《刑法》第二百零五条　　虚开<a class="destext" href="https://www.lawtime.cn/zs_33225/" target="_blank">增值税</a>专用发票或者虚开用于骗取出口<a class="destext" href="https://www.lawtime.cn/zs_32663/" target="_blank">退税</a>、抵扣税款的其他发票的，处三年以下<a class="destext" href="https://www.lawtime.cn/zs_32992/" target="_blank">有期徒刑</a>或者<a class="destext" href="https://www.lawtime.cn/zs_32635/" target="_blank">拘役</a>，并处二万元以上二十万元以下罚金；虚开的税款数额较大或者有其他严重情节的，处三年以上十年以下有期徒刑，并处五万元以上五十万元以下罚金；虚开的税款数额巨大或者有其他特别严重情节的，　　处十年以上有期徒刑或者无期徒刑，并处五万元以上五十万元以下罚金或者<a class="destext" href="https://www.lawtime.cn/zs_27126/" target="_blank">没收财产</a>。　　有前款行为骗取国家税款，数额特别巨大，情节特别严重，给国家利益造成特别重大损失的，处无期徒刑或者死刑，并处没收财产。<br>　　单位犯本条规定之罪的，对单位判处罚金，并对其直接负责的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役；虚开的税款数额较大或者有其他严重情节的，处三年以上十年以下有期徒刑；虚开的税款数额巨大或者有其他特别严重情节的，处十年以上有期徒刑或者无期徒刑。<br>　　虚开增值税专用发票或者虚开用于骗取出口退税、抵扣税款的其他发票，是指有为他人虚开、为自己虚开、让他人为自己虚开、介绍他人虚开行为之一的。</div> <div class="ask-time"> <div>2018-08-31 11:27:37</div> </div> </div> <div class="lawyer-ask-card"> <a rel="nofollow" target="_blank" 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