Facts
On May 3, 1994, the Cantonal Court of the Canton of Schwyz convicted the appellant X., who was acting as a Notary Public and Land Registry Officer, of qualified misappropriation, forgery of official documents, abuse of office, and fraud, and sentenced him to 24 months' imprisonment. X. subsequently filed a nullity appeal with the Federal Supreme Court.
The appellant had, in two cases, failed to forward or only forwarded upon complaint, transfer tax payments of CHF 3,000 and CHF 23,500 that had been transferred to the Notary's Office on behalf of District Y. In the corresponding transfer tax declarations to the District, he falsely stated that no transfer tax had been paid due to tax exemption.
Considerations
The Federal Supreme Court dismissed X.'s nullity appeal, insofar as it entered into the matter. In its reasoning, the Court stated that the actus reus of misappropriation under Art. 140 No. 1 Para. 2 of the former Swiss Criminal Code (Art. 138 No. 1 Para. 2 of the new Swiss Criminal Code) consists of the perpetrator's conduct, by which he clearly expresses his will to frustrate the obligatory claim of the principal.
In the present case, the appellant had the intention to conceal the District's receipt of the…