Civil Servant Misappropriation of Public Funds for Personal Gain
Mr. Kiao served as an Assistant Officer in the Revenue Department, responsible for accepting tax payments. Upon receipt of the payments, he was required to deliver them for the issuance of receipts to the payers. The incident occurred when Mr. Kham paid his taxes at that time, the accounting ledger was not available, and Mr. Kiao issued a receipt for the payment, signing his name in the cash voucher section. The accounting ledger then delivered the receipt to Mr. Kham. Subsequently, Mr. Kiao took the check and used it for his personal benefit. Mr. Kiao is liable for any wrongdoing. Mr. Kiao did not have the authority to issue receipts. This led Mr. Kham to believe that the receipt was a genuine and valid receipt, constituting a violation against Mr. Kham regarding the forgery of official documents, pursuant to Section 889/2492 of the Penal Code. However, he was not liable under Section 268 of the Penal Code or Section 161 of the Penal Code. Mr. Kiao, as a civil servant, had the duty to manage tax collection, thereby acting as a public official, misappropriating tax revenue for his own benefit. This constitutes a violation of Section 147 of the Penal Code. The taking of the check to receive it as personal benefit is a violation of [ 00/ ] (Supreme Court Ruling No. 188 of 2528, Penal Code).