<![CDATA[Criminal allegations of embezzlement in sale-and-purchase transactions, most frequently initiated by sellers, constitute tangible evidence of adeviation from the legal concept oflevering(delivery). Accordingly, the legal issue addressed in this research concerns thedeviation from the concept ofleveringin relation to theprinciple of freedom of contractand thecriminalization of embezzlement and/or fraud arising from non-performancein sale and purchase transactions evidenced bygoods invoices. This issue arises from the seller’s assumption that agoods invoice does not constitute a binding agreement, which is based on the belief thatownership of the goods remains with the seller despite delivery to the buyer. This research seeks to clarify thelegal concept ofleveringin sale and purchase transactions and its relationship with theprinciple of freedom of contract, particularly in the context of goods invoices, with the aim of preventing the transformation of civil sale and purchase agreements into criminal cases, through legislative approaches, case studies,and conceptualEvi Kongres,Astrid Athina Indradewi, Johanes Dipa WidjajaDeviation From The Concept ofLeveringin Sale andPurchase Transactions Through Criminal Charges of Embezzlement and/or Fraud Based on Goods Invoices198analysis.In the cases analyzed, it appears that courts generally fail to apply thetwo principal benchmarks established in jurisprudence,namely(i) the existence of a legally valid agreement, and (ii) the absence of bad faith. As a result, judicial decisions continue to blur the boundary between civil liability and criminal liability. Thenovelty of this researchlies in emphasizing that theconcept ofleveringgrounded in the principle of freedom of contract,cannot be applied within the framework of the criminal offense of embezzlement.]]>
