Facts
The appellant [A.] was found guilty by the Regional Court of Emmental-Oberaargau of multiple counts of misappropriation, qualified breach of trust in business management, failure to keep accounts, and violations of the AHVG (Federal Old Age and Survivors' Insurance Act). He was sentenced to a partially suspended prison sentence of 35 months and a suspended fine of 70 daily rates of CHF 60 each. The Cantonal Court of Bern upheld the guilty verdicts but reduced the sentence to a suspended prison sentence of 14 months and a suspended fine of 300 daily rates of CHF 70 each.
[A.] appealed the judgment to the Federal Supreme Court in criminal matters. He requested to be acquitted of the charge of misappropriation committed between August 1, 2013 and August 31, 2014 in the amount of CHF 66,695.10, as well as the qualified breach of trust in business management. He also demanded that the confiscated Porsche Cayenne not be liquidated but returned to him.
Considerations
The Federal Supreme Court dismissed the appellant's allegations against the guilty verdicts for misappropriation and qualified breach of trust in business management as unfounded. It considered the findings of the lower court on the misappropriation to be in accordance with federal law and the reasoning on the qualified breach of trust in business management to be convincing.
However, the Federal Supreme Court overturned the order to liquidate the Porsche Cayenne. The lower court had ordered the liquidation and offsetting of the proceeds against the…