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In misappropriation there is a peculiarity that the agent of the crime abuses the trust deposited by the taxpayer as a result of a pre-existing relationship, in which he takes advantage of it to keep the thing delivered at the time the taxpayer requests its delivery, and that reflects malicious behavior, personal economic benefit or for a third party, a fact that, due to its integrative elements, differs from other crimes against property, such as theft, robbery and fraud.
