The court found A. Shigabutdinova guilty of embezzling funds entrusted to her in her official capacity through misappropriation (Article 189, Part 4, Clause 2 of the RK Criminal Code) and sentenced her to 8 years in prison.
However, a review of the case materials revealed inaccuracies in the qualification of her actions.
While working as an accountant for a limited liability company and having access to the "Bank-client" system, Shigabutdinova transferred over 613 million tenge from the company's account to the accounts of two individual entrepreneurs, while providing the details of her account and her brother's account. Her guilt was substantiated by the collected evidence.
According to paragraph 18 of the regulatory ruling of the Supreme Court dated July 1, 2003, No. 8, the embezzlement of non-cash funds through transfers to one's own accounts is classified as misappropriation or embezzlement if the perpetrator had the right to dispose of these funds. In the absence of such rights, the actions are classified as theft (Article 188 of the Criminal Code) or fraud (Article 190 of the Criminal Code).
The case materials indicate that Shigabutdinova did not have the authority to sign financial documents and could not independently manage the company's funds. By using an electronic digital signature issued to the director, she transferred money to her accounts, which indicates fraudulent actions.
As a result, her actions were requalified to Article 190, Part 4, Clause 2 of the RK Criminal Code, and her sentence was reduced to 6 years in prison.