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Özet
Our subject Emblezzlement is arranged in Military Criminal Code?s section of the eight, called ? The other crimes against the goods? . Penalties which take part in this section purpose to prevent crimes against the military goods.Subject of this crime is money or other kind of certifications and goods which can be exchange money. For composed of emblezzlement these kind of things must be given to soldiers these things must be given them and things which are subject of crime must be taken by soldiers to think about to possess or make good use of.This crime separated from other classical crimes that diffuculties of describing its perpetrator and its elements. Because of this it needs to research thorougly The laws, besides administrative and accounting know lodgement.In this study, we have tried to describe the differences and similar points of emblezzlement that arranged military criminal code in front of Turkish Criminal Code. Different kind of opinion has been introduced from doctrine. A lot of decision of court cassation and military cassation which about this subject has been presented. At the same time, this crime has been compared with other relevant crimes. Finally, our opinion and proposal have been introduced.