{"id":125157,"date":"2025-06-24T14:11:00","date_gmt":"2025-06-24T11:11:00","guid":{"rendered":"https:\/\/denizcankizil.tr\/uncategorized-tr\/tefecilik-sucunun-unsurlarina-iliskin-yargitay-kararlari\/"},"modified":"2025-06-24T14:11:00","modified_gmt":"2025-06-24T11:11:00","slug":"tefecilik-sucunun-unsurlarina-iliskin-yargitay-kararlari","status":"publish","type":"post","link":"http:\/\/denizcankizil.tr\/uk\/hukukihaber\/tefecilik-sucunun-unsurlarina-iliskin-yargitay-kararlari\/","title":{"rendered":"TEFEC\u0130L\u0130K SU\u00c7UNUN UNSURLARINA \u0130L\u0130\u015eK\u0130N YARGITAY KARARLARI"},"content":{"rendered":"<p>T.C.<\/p>\n<p>Yarg\u0131tay<\/p>\n<p>Ceza Genel Kurulu<\/p>\n<p>2018\/31 E., 2020\/477 K.<\/p>\n<p>&#8220;\u0130\u00e7tihat Metni&#8221;<\/p>\n<p>Karar\u0131 Veren<br \/>\nYarg\u0131tay Dairesi :&#8230; Ceza Dairesi<br \/>\nMahkemesi :Asliye Ceza<\/p>\n<p>San\u0131k &#8230;&#8217;\u0131n tefecilik su\u00e7undan TCK\u2019n\u0131n 241\/1, 43\/1, 62, 52\/1-2, 53 ve 63. maddeleri gere\u011fince 2 y\u0131l 1 ay hapis cezas\u0131 ile cezaland\u0131r\u0131lmas\u0131na, hak yoksunluklu\u011funa ve mahsuba ili\u015fkin &#8230;2. Asliye Ceza Mahkemesince verilen 24.12.2013 tarihli ve 21-635 say\u0131l\u0131 h\u00fckm\u00fcn san\u0131k m\u00fcdafisi taraf\u0131ndan temyiz edilmesi \u00fczerine dosyay\u0131 inceleyen Yarg\u0131tay 5. Ceza Dairesince 04.05.2017 tarih, &#8230; say\u0131 ve &#8220;Anayasa Mahkemesinin 24.11.2015 tarihli ve 29542 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan 08.10.2015 tarih ve 140-85 say\u0131l\u0131, TCK&#8217;n\u0131n 53\/1. maddesinde yer alan baz\u0131 ibarelerin iptaline ili\u015fkin ilam\u0131n\u0131n infaz a\u015famas\u0131nda nazara al\u0131nmas\u0131 m\u00fcmk\u00fcn g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.&#8221; ele\u015ftirisi ile onanmas\u0131na karar verilmi\u015ftir.<\/p>\n<p>Yarg\u0131tay &#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131 ise 23.08.2017 tarih ve 46211 say\u0131 ile;<br \/>\n&#8220;&#8230;1- Mahkeme yetersiz gerek\u00e7e ve eksik inceleme sonucu mahk\u00fbmiyet karar\u0131 vermi\u015ftir;<br \/>\n16 sayfadan olu\u015fan gerek\u00e7eli karar\u0131n yakla\u015f\u0131k 7 sayfas\u0131 kitabi bilgilerden olu\u015fmakta, karar\u0131 okuyan bir ki\u015finin kafas\u0131nda \u00e7eli\u015fki olu\u015fturacak \u015fekilde tefecilik su\u00e7una ili\u015fkin eski ve yeni uygulamalara yer verilmektedir.<\/p>\n<p>Dosya i\u00e7eri\u011fine g\u00f6re san\u0131klarla irtibatl\u0131 olan tek ki\u015fi m\u00fc\u015fteki &#8230; oldu\u011fu h\u00e2lde karde\u015fi &#8230; ve babas\u0131 &#8230;&#8217;in sadece tan\u0131k olabilece\u011fi yarg\u0131lamada m\u00fc\u015fteki olarak yer almalar\u0131 ve su\u00e7un bunlara kar\u015f\u0131 i\u015flenmi\u015f birden fazla su\u00e7 \u015feklinde kabul edilmesi ve \u00f6zellikle san\u0131k &#8230;&#8217;dan al\u0131nd\u0131\u011f\u0131 iddia edilen faizli para miktar\u0131n\u0131n 70.000 TL olmas\u0131 d\u0131\u015f\u0131nda ba\u015fkaca iddia bulunmamas\u0131, mahkemece i\u015ftirak vs. bir kabul ve gerek\u00e7e de belirtilmedi\u011fi h\u00e2lde haklar\u0131nda TCK&#8217;n\u0131n 43. maddesi uygulanarak fazla cezaya h\u00fckmedilmesi usul ve yasaya ayk\u0131r\u0131d\u0131r.<\/p>\n<p>Tefecilik faaliyetlerine ili\u015fkin kollu\u011fa ara\u015ft\u0131rma yapt\u0131r\u0131lm\u0131\u015f ve tefecilik yapt\u0131klar\u0131na dair somut herhangi bir bilgiye ula\u015f\u0131lamad\u0131\u011f\u0131na ili\u015fkin polis memurlar\u0131nca 09.04.2013 tarihli tutanak tanzim edilmi\u015f olmas\u0131na ra\u011fmen, usule ayk\u0131r\u0131 olarak polis b\u00f6lgesinde i\u015ftigal eden san\u0131klar hakk\u0131nda Jandarma arac\u0131l\u0131\u011f\u0131 ile ara\u015ft\u0131rma yapt\u0131r\u0131lm\u0131\u015f ve 04.04.2013 tarihli san\u0131klar\u0131n tefecilik yapt\u0131\u011f\u0131, ancak somut delil ve belgenin bulunmad\u0131\u011f\u0131na ili\u015fkin tutanak tutulmu\u015ftur. Mahkeme deliler k\u0131sm\u0131nda Kolluk ara\u015ft\u0131rma tutana\u011f\u0131 demekle yetinmi\u015f olup hangi tutana\u011fa ne gerek\u00e7e ile \u00fcst\u00fcnl\u00fck tan\u0131nd\u0131\u011f\u0131na a\u00e7\u0131kl\u0131k getirilmemesi usul ve yasaya ayk\u0131r\u0131d\u0131r.<\/p>\n<p>M\u00fc\u015fteki &#8230;&#8217;\u0131n UYAP \u00fczerinden sorgusu yap\u0131ld\u0131\u011f\u0131nda taraf oldu\u011fu birden \u00e7ok kar\u015f\u0131l\u0131ks\u0131z \u00e7ek su\u00e7undan san\u0131k oldu\u011fu, tefecilik su\u00e7lamas\u0131 ile m\u00fc\u015fteki oldu\u011fu ba\u015fka dosyalar\u0131n\u0131n da bulundu\u011fu g\u00f6r\u00fclm\u00fc\u015f; san\u0131klar ve m\u00fcdafilerinin iddialar\u0131 do\u011frultusunda \u00f6zellikle son celsede m\u00fc\u015fteki &#8230;&#8217;\u0131n san\u0131klar hakk\u0131ndaki \u015fik\u00e2yetinden vazge\u00e7mesi ve &#8216;Aralar\u0131ndaki ili\u015fkinin ticari ili\u015fki oldu\u011funu, san\u0131klara faiz \u00f6demedi\u011fini&#8217; beyan etmesi \u00fczerine hakk\u0131ndaki dosyalar\u0131n da celp edilerek m\u00fc\u015fteki iddialar\u0131n\u0131n inand\u0131r\u0131c\u0131l\u0131\u011f\u0131n\u0131n de\u011ferlendirilmesi gerekirken aksi uygulama usul ve yasaya ayk\u0131r\u0131d\u0131r.<\/p>\n<p>Taraflar\u0131n iddia ve savunmalar\u0131nda bahsi ge\u00e7en ev, arsa ve arabalar\u0131n al\u0131m-sat\u0131m tarihlerindeki ger\u00e7ek de\u011ferlerinin tespiti, kayden kime ait olduklar\u0131 vakfa devredilme tarihleri bilirki\u015fi marifetiyle belirlendikten sonra; karde\u015f ve baba olan ma\u011fdur taraf\u0131n beyanlar\u0131 (dosya kapsam\u0131ndan &#8230; ve &#8230;&#8217;in tefecilik su\u00e7lamas\u0131 ile ilgili do\u011frudan g\u00f6rg\u00fc ve bilgilerinin olmad\u0131\u011f\u0131; m\u00fc\u015fteki &#8230;&#8217;\u0131n anlat\u0131mlar\u0131ndan hareketle beyanda bulunduklar\u0131 anla\u015f\u0131lmaktad\u0131r) ile i\u015fveren, \u00e7al\u0131\u015fan\u0131 ve karde\u015finin beyanlar\u0131 bulunan san\u0131k taraf\u0131n beyanlar\u0131ndan hangisine \u00fcst\u00fcnl\u00fck tan\u0131nd\u0131\u011f\u0131n\u0131n gerek\u00e7eleri ile birlikte karar yerinde tart\u0131\u015f\u0131lmas\u0131 gerekirken genel ifadelerle aleyhe de\u011ferlendirilmesi usul ve yasaya ayk\u0131r\u0131d\u0131r.<\/p>\n<p>2- Mahkemenin as\u0131l dayana\u011f\u0131n\u0131 olu\u015fturan 22.07.2013 tarihli bilirki\u015fi raporu yetersiz, teknik incelemeye dayanmayan ve genel ifadelerle yorum yaparak sonuca ula\u015fan dolay\u0131s\u0131yla h\u00fckme dayanak yap\u0131lamayacak bir rapordur.<\/p>\n<p>Bilirki\u015fi hi\u00e7bir inceleme yapmadan san\u0131klar\u0131n hesaplar\u0131nda y\u00fckl\u00fc miktarda havale giri\u015f \u00e7\u0131k\u0131\u015f\u0131 olmas\u0131n\u0131 ve san\u0131klar\u0131n vakf\u0131n paras\u0131n\u0131 kullanarak tefecilik yapt\u0131klar\u0131n\u0131 belirtmi\u015ftir. Mahkemenin de bu havaleleri g\u00f6nderenlerin tespiti ve dinlenmesi yerine genel ifadelerle bilirki\u015finin eksik inceleme ve de\u011ferlendirilmesini karar\u0131na dayanak yapmas\u0131 usul ve yasaya ayk\u0131r\u0131d\u0131r.<\/p>\n<p>M\u00fc\u015ftekilerin beyanlar\u0131ndan san\u0131k &#8230; ile yap\u0131lan al\u0131\u015fveri\u015fin ifade edildi\u011fi, di\u011fer san\u0131k &#8230;&#8217;dan bir sefer 70.000 TL al\u0131nd\u0131\u011f\u0131 belirtilmesine ra\u011fmen bilirki\u015fi &#8230;&#8217;\u0131n \u015fof\u00f6r olmas\u0131 ve gelirinin d\u00fc\u015f\u00fck olmas\u0131 yorumu ile her iki san\u0131\u011f\u0131n birlikte tefecilik yapt\u0131\u011f\u0131n\u0131 belirterek mahkeme yerine bilirki\u015filik g\u00f6revinin s\u0131n\u0131rlar\u0131n\u0131 a\u015f\u0131p h\u00fck\u00fcm ihdas etmesi usul ve yasaya ayk\u0131r\u0131d\u0131r.<\/p>\n<p>Mahkemeye sunulan 09.09.2013 tarihli ve 17 say\u0131l\u0131 Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn denetim raporunda san\u0131klar\u0131n y\u00f6neticisi ve \u015fof\u00f6r\u00fc oldu\u011fu &#8230;te &#8230;. Vakf\u0131n\u0131n hesaplar\u0131nda ve y\u00f6netiminde 22.07.2013 tarihli bilirki\u015fi raporunda ifade edilen vakf\u0131n paras\u0131n\u0131 kullanarak tefecilik yap\u0131lmas\u0131na ili\u015fkin herhangi bir usuls\u00fczl\u00fck tespit edilememi\u015f, defter ve kay\u0131tlara ili\u015fkin birtak\u0131m eksikliklere ili\u015fkin tenkitlere yer verilmi\u015ftir. Buna g\u00f6re bilirki\u015fi raporunun dayand\u0131\u011f\u0131 vak\u0131f paras\u0131n\u0131n kullan\u0131lmas\u0131 yorumu dosyada desteksiz kalm\u0131\u015ft\u0131r.<\/p>\n<p>3- Kabule g\u00f6re de; dosyada mevcut beyanlar ve deliller kar\u015f\u0131s\u0131nda san\u0131klar hakk\u0131nda beraat karar\u0131 verilmesi gerekirken mahk\u00fbmiyetlerine h\u00fckmedilmesi usul ve yasaya ayk\u0131r\u0131d\u0131r.<br \/>\n..&#8221; g\u00f6r\u00fc\u015f\u00fcyle itiraz yoluna ba\u015fvurmu\u015ftur.<\/p>\n<p>CMK&#8217;n\u0131n 308. maddesi uyar\u0131nca inceleme yapan Yarg\u0131tay 5. Ceza Dairesince 09.11.2017 tarih ve &#8230; say\u0131 ile itiraz nedenlerinin yerinde g\u00f6r\u00fclmedi\u011finden bahisle Yarg\u0131tay Birinci Ba\u015fkanl\u0131\u011f\u0131na g\u00f6nderilen dosya, Ceza Genel Kurulunca de\u011ferlendirilmi\u015f ve a\u00e7\u0131klanan gerek\u00e7elerle karara ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p>T\u00dcRK M\u0130LLET\u0130 ADINA<br \/>\nCEZA GENEL KURULU KARARI<\/p>\n<p>San\u0131k &#8230;\u2019a at\u0131l\u0131 tehdit su\u00e7undan verilen beraat karar\u0131 temyiz edilmeksizin kesinle\u015fmi\u015f, inceleme d\u0131\u015f\u0131 san\u0131k &#8230; hakk\u0131nda tefecilik su\u00e7undan verilen mahk\u00fbmiyet h\u00fckm\u00fcne y\u00f6nelik itiraz ise ad\u0131 ge\u00e7en san\u0131\u011f\u0131n h\u00fck\u00fcmden sonra \u00f6lmesi nedeniyle \u00d6zel Dairece de\u011fi\u015fik gerek\u00e7eyle kabul edilmi\u015f olup itiraz\u0131n kapsam\u0131na g\u00f6re inceleme san\u0131k &#8230; hakk\u0131nda tefecilik su\u00e7undan verilen mahk\u00fbmiyet h\u00fckm\u00fcyle s\u0131n\u0131rl\u0131 olarak yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>\u00d6zel Daire ile Yarg\u0131tay &#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131 aras\u0131nda olu\u015fan ve Ceza Genel Kurulunca \u00e7\u00f6z\u00fcmlenmesi gereken uyu\u015fmazl\u0131k; san\u0131\u011fa at\u0131l\u0131 tefecilik su\u00e7unun unsurlar\u0131yla sabit olup olmad\u0131\u011f\u0131n\u0131n belirlenmesine ili\u015fkindir.<\/p>\n<p>\u0130ncelenen dosya kapsam\u0131ndan;<\/p>\n<p>Ma\u011fdur &#8230; ile san\u0131k aras\u0131nda yap\u0131lan 08.06.2011 tarihli protokolde; &#8220;&#8230; ile &#8230; aras\u0131nda a\u015fa\u011f\u0131daki hususlarda protokol yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>1- &#8230;\u2019in &#8230;\u2019a 160.000,00 TL (Y\u00fcz altm\u0131\u015f bin T\u00fcrk Liras\u0131) borcu bulunmaktad\u0131r. &#8230; bu paray\u0131 \u00f6demeyi kabul ve taahh\u00fct etmi\u015ftir. Bu para taksitler h\u00e2linde \u00f6denecektir. Bor\u00e7lu &#8230;, 30.05.2012 tarihinde 20.000,00 TL, 30.06.2012 tarihinde 20.000,00 TL, 30.07.2012 tarihinde 20.000,00 TL, 30.08.2012 tarihinde 20.000,00 TL, 30.09.2012 tarihinde 20.000,00 TL, 30.10.2012 tarihinde 20.000,00 TL, 30.11.2012 tarihinde 20.000,00 TL, 30.12.2012 tarihinde 20.000,00 TL \u00f6deyecektir.<\/p>\n<p>2- Bu taksitler i\u00e7in &#8230; &#8230;&#8217;a 8 adet 20.000,00 TL\u2019lik t&#8230;at senedi verecektir.<\/p>\n<p>3- Bu taksitlerden 1. taksit \u00f6denmedi\u011fi taktirde &#8230; &#8230;&#8217;\u0131n&#8230; Vakf\u0131ndan kiralam\u0131\u015f oldu\u011fu d\u00fckk\u00e2n\u0131 devretmeyi kabul ve taahh\u00fct eder. Taksitlerin tamam\u0131 \u00f6dendi\u011fi taktirde d\u00fckkan\u0131n kirac\u0131l\u0131k haklan &#8230;\u2019de kalacakt\u0131r.<\/p>\n<p>4- Bu protokol 2 (iki) n\u00fcsha h\u00e2linde d\u00fczenlenmi\u015f olup 08.06.2011 tarihinde taraflar aras\u0131nda akdedilmi\u015ftir.&#8221; hususlar\u0131na yer verildi\u011fi ve san\u0131k, ma\u011fdurlar ve tan\u0131k &#8230; taraf\u0131ndan imzaland\u0131\u011f\u0131,<\/p>\n<p>&#8230;2. Asliye Ceza Mahkemesinin 2011\/324 esas say\u0131l\u0131 dosyas\u0131 kapsam\u0131nda yap\u0131lan 07.11.2011 tarihli duru\u015fma tutana\u011f\u0131na g\u00f6re; ma\u011fdur &#8230;\u2019in, ma\u011fdur s\u0131fat\u0131yla verdi\u011fi ifade s\u0131ras\u0131nda san\u0131klar m\u00fcdafisinin &#8230;ta sat\u0131n ald\u0131\u011f\u0131 ev ile ilgili sordu\u011fu soru \u00fczerine &#8220;Evi ald\u0131\u011f\u0131m esnada maddi durumum iyiydi. O nedenle evi alm\u0131\u015ft\u0131m. Ancak daha sonra faiz sarmal\u0131na girince evimi satt\u0131m. &#8230;taki evi al\u0131\u015f\u0131mla sat\u0131\u015f\u0131m aras\u0131nda yakla\u015f\u0131k 6-7 ay kadar s\u00fcre vard\u0131r. Evi alm\u0131\u015f oldu\u011fum fiyat olan 100.000-TL\u2019ye satt\u0131m.&#8221; \u015feklinde beyanda bulundu\u011fu,<\/p>\n<p>&#8230;Emniyet M\u00fcd\u00fcrl\u00fc\u011f\u00fc g\u00f6revlilerince d\u00fczenlenen 22.11.2011 tarihli inceleme ve tespit tutana\u011f\u0131na g\u00f6re; &#8230;Tapu M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce g\u00f6nderilen san\u0131\u011fa ait tapu kay\u0131tlar\u0131 uyar\u0131nca &#8230;parsel \u00fczerinde bulunan 545 metrekare bodrum d\u00fckk\u00e2n\u0131n 17.02.2004 tarihinde ma\u011fdur &#8230; ad\u0131na kay\u0131tl\u0131 iken 11.02.2010 tarihinde san\u0131\u011fa sat\u0131\u015f ile devredildi\u011fi, 28.09.2010 tarihinde ise&#8230; Vakf\u0131 t\u00fczel ki\u015fili\u011fine sat\u0131\u015f ile devrinin yap\u0131ld\u0131\u011f\u0131,<\/p>\n<p>&#8230;. parsel \u00fczerinde bulunan 850 metrekare z&#8230; meskenin 17.02.2004 tarihinde ma\u011fdur &#8230; ad\u0131na kay\u0131tl\u0131 iken 11.02.2010 tarihinde san\u0131\u011fa sat\u0131\u015f ile devredildi\u011fi, 28.09.2010 tarihinde de&#8230; Vakf\u0131 t\u00fczel ki\u015fili\u011fine sat\u0131\u015f ile devrinin yap\u0131ld\u0131\u011f\u0131,<\/p>\n<p>T\u00fcrkiye Finans Kat\u0131l\u0131m Bankas\u0131 &#8230;\u015eubesi taraf\u0131ndan g\u00f6nderilen san\u0131\u011fa ait &#8230;, &#8230;000, &#8230;001 ve &#8230;002 numaral\u0131 hesap kay\u0131tlar\u0131n\u0131n incelemesinde; 17.06.2010 tarihinde san\u0131k taraf\u0131ndan &#8230;000 numaral\u0131 hesaba vadeli olarak 40.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131 ve bu paran\u0131n 17.08.2010 tarihinde &#8230; numaral\u0131 hesaba aktar\u0131ld\u0131\u011f\u0131,<\/p>\n<p>17.08.2010 tarihinde san\u0131k taraf\u0131ndan&#8230;numaral\u0131 hesaptan 40.479 TL \u00e7ekildi\u011fi,<br \/>\n03.01.2011 tarihinde san\u0131k taraf\u0131ndan&#8230;numaral\u0131 hesaba 99.000 TL&#8217;nin vadeli olarak yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n04.05.2011 tarihinde&#8230;numaral\u0131 hesaptan &#8230;numaral\u0131 hesaba 100.978,82 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\nAyn\u0131 tarihte san\u0131k taraf\u0131ndan&#8230;numaral\u0131 hesaptan 50.978,82 TL \u00e7ekildi\u011fi,<br \/>\nAyn\u0131 tarihte&#8230;numaral\u0131 hesaptan&#8230;numaral\u0131 hesaba 50.000 TL aktar\u0131ld\u0131\u011f\u0131,<br \/>\nAyn\u0131 tarihte&#8230;numaral\u0131 hesaptan&#8230;numaral\u0131 hesaba 100.978,82 TL aktar\u0131ld\u0131\u011f\u0131,<br \/>\nAyn\u0131 tarihte&#8230;numaral\u0131 hesaptan&#8230;numaral\u0131 hesaba 50.000 TL&#8217;nin vadeli olarak yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n08.06.2011 tarihinde san\u0131k taraf\u0131ndan&#8230;numaral\u0131 hesaptan 50.267,45 TL \u00e7ekildi\u011fi,<br \/>\n31.01.2011 tarihinde &#8230; taraf\u0131ndan 40.000 TL para yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n18.02.2011 tarihinde 40.000 TL, 21.02.2011 tarihinde ise 60.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n21.02.2011 tarihinde &#8230; numaral\u0131 hesaba 100.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\nAyn\u0131 tarihte &#8230; taraf\u0131ndan 25.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n24.03.2011 tarihinde &#8230;taraf\u0131ndan 100.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n17.06.2011 tarihinde &#8230; taraf\u0131ndan 45.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n08.07.2011 tarihinde &#8230;taraf\u0131ndan 100.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n11.07.2011 tarihinde &#8230; taraf\u0131ndan 35.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n29.07.2011 tarihinde &#8230;taraf\u0131ndan 200.000 TL para yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n01.08.2011 tarihinde san\u0131k taraf\u0131ndan tan\u0131k &#8230;&#8230;.&#8217;un hesab\u0131na 20.000 TL g\u00f6nderildi\u011fi,<br \/>\n03.08.2011 tarihinde san\u0131k taraf\u0131ndan tan\u0131k &#8230; &#8230;\u2019in hesab\u0131na 50.000 TL g\u00f6nderildi\u011fi,<br \/>\nAyn\u0131 tarihte tan\u0131k &#8230;. taraf\u0131ndan san\u0131\u011f\u0131n hesab\u0131na 5.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n11.08.2011 tarihinde &#8230; Turizm \u0130n\u015faat firmas\u0131 taraf\u0131ndan 10.000 TL para yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n31.10.2011 tarihinde &#8230; taraf\u0131ndan 50.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n14.11.2011 tarihinde &#8230;taraf\u0131ndan 100.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\nHalkbank &#8230;\u015eubesi taraf\u0131ndan g\u00f6nderilen Tan\u0131k &#8230;.\u2019e ait &#8230;numaral\u0131 hesap kay\u0131tlar\u0131n\u0131n incelemesinde; 03.02.2011 tarihinde 20.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n04.03.2011 tarihinde 10.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n29.07.2011 tarihinde 46.800 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n01.08.2011 tarihinde san\u0131k taraf\u0131ndan 20.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\nT\u00fcrkiye Finans Kat\u0131l\u0131m Bankas\u0131 &#8230;\u015eubesi taraf\u0131ndan g\u00f6nderilen inceleme d\u0131\u015f\u0131 san\u0131\u011fa ait &#8230; 146-&#8230;, &#8230;., 146-&#8230;,&#8230;. ve &#8230;numaral\u0131 hesap kay\u0131tlar\u0131n\u0131n incelemesinde; 24.12.2010 tarihinde&#8230; numaral\u0131 hesaptan 535951-1 numaral\u0131 hesaba 45.000 TL aktar\u0131ld\u0131\u011f\u0131,<br \/>\n27.09.2010 tarihinde &#8230; numaral\u0131 hesaba 38.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n30.09.2011 tarihinde &#8230; numaral\u0131 hesaptan &#8230; numaral\u0131 hesaba 30.188,84 TL aktar\u0131ld\u0131\u011f\u0131,<br \/>\n05.09.2007 tarihinde &#8230; numaral\u0131 hesaba 100.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n13.04.2009 tarihinde &#8230; numaral\u0131 hesaba 45.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n17.06.2010 tarihinde&#8230; numaral\u0131 hesaba 27.500 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n19.10.2010 tarihinde&#8230; numaral\u0131 hesaba 50.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\n22.12.2009 tarihinde &#8230; numaral\u0131 hesaba 40.000 TL yat\u0131r\u0131ld\u0131\u011f\u0131,<br \/>\nTespit edilen i\u015flemlerin ve tapu devirlerinin \u015f\u00fcpheli olabilece\u011fi,<\/p>\n<p>&#8230;\u0130l Emniyet M\u00fcd\u00fcrl\u00fc\u011f\u00fc g\u00f6revlilerince d\u00fczenlenen 22.11.2011 tarihli tespit ve tasnif tutana\u011f\u0131na g\u00f6re; &#8230;.Ba\u015fsavc\u0131l\u0131\u011f\u0131nca y\u00fcr\u00fct\u00fclmekte olan 2011\/998 say\u0131l\u0131 soru\u015fturmaya istinaden 22.11.2011 tarihinde inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n m\u00fctevellisi oldu\u011fu&#8230; Vakf\u0131nda yap\u0131lan aramalarda el konulan belgelerin yap\u0131lan tespit ve tasnifinde;<\/p>\n<p>Giri\u015fe g\u00f6re solda bulunan odan\u0131n bilgisayar masas\u0131n\u0131n alt\u0131nda bulunan dolap i\u00e7erisindeki klas\u00f6rden;<\/p>\n<p>1- T\u00fcrkiye Vak\u0131flar Bankas\u0131na ait &#8230; \u0130BAN No.lu,&#8230; Vakf\u0131 hesap sahipli, 046790 c\u00fczdan seri No.lu, 03.01.2011 ile 03.06.2011 tarihleri aras\u0131ndaki hesap hareketlerini g\u00f6steren vadeli mevduat c\u00fczdan\u0131,<\/p>\n<p>2- T.C. Ziraat Bankas\u0131na ait \u015fube ad\u0131 ve kodu &#8230;, hesap No.su&#8230;, vergi dairesi &#8230;Mal M\u00fcd\u00fcrl\u00fc\u011f\u00fc ve vergi kimlik No.su 0100297371 olan, 06.10.2010 i\u015flem tarihli, &#8230;&#8230;. taraf\u0131ndan &#8230; &#8230;Mal M\u00fcd\u00fcrl\u00fc\u011f\u00fcne 54,00 TL yat\u0131r\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6sterir banka dekontu,<\/p>\n<p>3- T.C. Ziraat Bankas\u0131na ait \u015fube ad\u0131 ve kodu 2&#8230;\/&#8230;, vergi kimlik No.su &#8230;, vergi dairesi &#8230;Mal M\u00fcd\u00fcrl\u00fc\u011f\u00fc olan ait 06.10.2010 tarihli 156,75 TL bedelli vergi tahsil al\u0131nd\u0131 makbuzu,<\/p>\n<p>4- T.C. Ziraat Bankas\u0131na ait \u015fube ad\u0131 ve kodu 2&#8230;\/&#8230;, T.C. kimlik No.su &#8230;, vergi dairesi &#8230;Mal M\u00fcd\u00fcrl\u00fc\u011f\u00fc olan 06.10.2010 tarihli 156,75 TL bedelli vergi tahsil al\u0131nd\u0131 makbuzu,<\/p>\n<p>5- &#8230;Belediyesine ait, &#8230;&#8230;. taraf\u0131ndan \u00f6dendi\u011fini g\u00f6sterir, 85 TL tutar\u0131nda d\u00fczenlenmi\u015f, 06.10.2010 tarihli tahsilat makbuzu,<\/p>\n<p>6- &#8230;parselde bulunan 850,00 metrekare arsan\u0131n, \u00f6nceki sahibi &#8230; iken&#8230; Vakf\u0131na 28.09.2009 tarihinde ge\u00e7ti\u011fini g\u00f6sterir tapu senedi,<\/p>\n<p>7- &#8230; parselde bulunan 545,00 metrekare arsan\u0131n, \u00f6nceki sahibi &#8230; iken&#8230; Vakf\u0131na 28.09.2009 tarihinde ge\u00e7ti\u011fini g\u00f6sterir tapu senedi,<\/p>\n<p>8- &#8230; &#8230;., 268 ada, 35 parselde bulunan 906,20 metrekarelik ev, ah\u0131r ve bah\u00e7enin, \u00f6nceki sahibi &#8230;&#8230;. iken&#8230; Vakf\u0131na 06.10.2010 tarihinde ge\u00e7ti\u011fini g\u00f6sterir tapu senedi,<\/p>\n<p>Giri\u015fe g\u00f6re sol tarafta bulunan ve \u00e7al\u0131\u015fma odas\u0131 olarak kullan\u0131lan odadaki \u00e7elik kasa i\u00e7erisinden;<\/p>\n<p>1- 30.06.2012 vade tarihli, 20.000 TL, No: l yaz\u0131s\u0131, \u00f6deyecek k\u0131sm\u0131nda &#8230; (T.C. No. &#8230;) yaz\u0131s\u0131 bulunan imzal\u0131 senet,<br \/>\n2- 30.06.2012 vade tarihli 20.000 TL, No. 2 yaz\u0131s\u0131, \u00f6deyecek k\u0131sm\u0131nda &#8230; (T.C. No. &#8230;) yaz\u0131s\u0131 bulunan imzal\u0131 senet,<br \/>\n3- 30.06.2012 vade tarihli, 20.000 TL, No. 3 yaz\u0131s\u0131, &#8230; (T.C. No. &#8230;) yaz\u0131s\u0131 bulunan imzal\u0131 senet,<br \/>\n4- 30.06.2012 vade tarihli, 20.000 TL, No. 4 yaz\u0131s\u0131, &#8230; (T.C. No. &#8230;) yaz\u0131s\u0131 bulunan imzal\u0131 senet,<br \/>\n5- 30.06.2012 vade tarihli, 20.000 TL, No. 5 yaz\u0131s\u0131, &#8230; (T.C. No. &#8230;) yaz\u0131s\u0131 bulunan imzal\u0131 senet,<br \/>\n6- 30.06.2012 vade tarihli, 20.000 TL, No. 6 yaz\u0131s\u0131, &#8230; (T.C. No. &#8230;) yaz\u0131s\u0131 bulunan imzal\u0131 senet,<br \/>\n7- 30.06.2012 vade tarihli, 20.000 TL, No. 7 yaz\u0131s\u0131, &#8230; (T.C. No. &#8230;) yaz\u0131s\u0131 bulunan imzal\u0131 senet,<br \/>\n8- 30.06.2012 vade tarihli, 20.000 TL, No. 8 yaz\u0131s\u0131, &#8230; (T.C. No. &#8230;) yaz\u0131s\u0131 bulunan imzal\u0131 senet,<br \/>\n9-&#8230; Vakf\u0131 M\u00fctevellili\u011fine hitaben yaz\u0131lm\u0131\u015f, &#8220;M\u00fclkiyeti&#8230; Vakf\u0131na ait &#8230; Caddesi \u00fczerinde bulunan &#8230;lar Giyim Ma\u011fazas\u0131n\u0131n kirac\u0131s\u0131y\u0131m, kiram alt\u0131ndaki ma\u011fazan\u0131n kirac\u0131l\u0131k haklar\u0131m &#8230;\u2019a devretmek istiyorum.&#8221; \u015feklinde, 30.12.2009 tarihinde d\u00fczenlenmi\u015f, &#8230; imzal\u0131 bir adet yaz\u0131,<br \/>\n10- &#8220;Protokol&#8221; ba\u015fl\u0131kl\u0131, kiralayan k\u0131sm\u0131nda&#8230; Vakf\u0131 M\u00fctevellili\u011fi, kirac\u0131 k\u0131sm\u0131nda &#8220;&#8230; &#8230;Caddesi No: 211 &#8230;&#8221;, kiralanan yer k\u0131sm\u0131nda &#8230;. Parsel&#8221; ibareleri bulunan, kira miktar\u0131 100 TL olarak belirlenen 01.06.2007 tarihinde d\u00fczenlenmi\u015f &#8230; imzal\u0131 bir adet yaz\u0131,<br \/>\n11-&#8230; Vakf\u0131 M\u00fctevellili\u011fine hitaben yaz\u0131lm\u0131\u015f, &#8220;M\u00fclkiyeti&#8230; Vakf\u0131na ait &#8230; Caddesi \u00fczerinde bulunan &#8230;lar Giyim Ma\u011fazas\u0131nda kirac\u0131 olan &#8230;&#8217;den, kiras\u0131 alt\u0131ndaki ma\u011fazan\u0131n kirac\u0131l\u0131k haklar\u0131n\u0131 devralmak istiyorum.&#8221; \u015feklinde, 30.12.2009 tarihinde d\u00fczenlenmi\u015f, &#8230; imzal\u0131 bir adet yaz\u0131,<br \/>\n12- &#8220;Protokol&#8221; ba\u015fl\u0131kl\u0131, &#8220;&#8230; ile &#8230; aras\u0131nda a\u015fa\u011f\u0131daki hususlarda protokol yap\u0131lm\u0131\u015ft\u0131r.&#8221; ile ba\u015flayan ve &#8220;Bu protokol 2 n\u00fcsha h\u00e2linde d\u00fczenlenmi\u015f olup 08.06.2011 tarihinde taraflar aras\u0131nda akdedilmi\u015ftir.&#8221; ile son bulan; &#8230;, &#8230;, &#8230;, &#8230; ve &#8230; aras\u0131nda d\u00fczenlenmi\u015f bir adet imzal\u0131 yaz\u0131,<br \/>\n13- \u00dczerinde &#8220;&#8230;\u2019\u0131n benden sat\u0131n alm\u0131\u015f oldu\u011fu gayrimenkullerin tamam\u0131nda a\u015fa\u011f\u0131da belirtti\u011fim gayrimenkullerde hi\u00e7bir alaca\u011f\u0131m yoktur.&#8221; ibaresi bulunan 08.06.2011 tarihli &#8230; ve &#8230; imzal\u0131 bir adet yaz\u0131,<br \/>\n14- \u00dczerinde &#8220;Jolly Tours&#8221; ibaresi bulunan, koyu mavi renkli, Temmuz ay\u0131n\u0131n 22. g\u00fcn\u00fcn\u00fc g\u00f6steren sayfas\u0131nda &#8220;Ticaret Hesab\u0131, H&#8230;. deki 12 ay 2009 da 49 milyar verdim.12 ay 2010 na kadar 53 milyar \u00e7ek verdi,11 ay 2009 da 28 milyar verdim.12 ay 2010 na kadar 31 milyar \u00e7ek verdi, 12 ay 2009 da 13.50 milyar verdim,12 ay 2010 na kadar 15 milyar \u00e7ek ald\u0131m.&#8221; ibareleri bulunan ajandan\u0131n tespit ve tasnif edildi\u011fi,<br \/>\n&#8230; Ka\u00e7ak\u00e7\u0131l\u0131k ve Organize Su\u00e7larla M\u00fccadele \u015eube M\u00fcd\u00fcrl\u00fc\u011f\u00fc Adli Bili\u015fim B\u00fcro Amirli\u011fince&#8230; Vakf\u0131nda yap\u0131lan arama sonucunda ele ge\u00e7irilen &#8220;Western Dijital&#8221; marka&#8230; seri No.lu 160 GB HDD imaj\u0131 ile &#8220;Packard Bell&#8221; marka &#8230; seri No.lu bilgisayar imaj\u0131 \u00fczerinde adli bili\u015fim uzman\u0131 taraf\u0131ndan yap\u0131lan inceleme sonucu d\u00fczenlenen 10.01.2012 tarihli rapora g\u00f6re; incelenen materyal i\u00e7erisinde soru\u015fturma konusu ile alakal\u0131 olabilece\u011fi d\u00fc\u015f\u00fcn\u00fclen her t\u00fcrl\u00fc veri \u00fczerinde inceleme yap\u0131ld\u0131\u011f\u0131, ancak su\u00e7 unsuru oldu\u011fu de\u011ferlendirilen herhangi bir dok\u00fcmana rastlanmad\u0131\u011f\u0131,<\/p>\n<p>&#8230;\u0130l Emniyet M\u00fcd\u00fcrl\u00fc\u011f\u00fc g\u00f6revlilerince d\u00fczenlenen 24.01.2012 tarihli ara\u015ft\u0131rma tutana\u011f\u0131na g\u00f6re;&#8230; Vakf\u0131n\u0131n ba\u015fkan\u0131 olan inceleme d\u0131\u015f\u0131 san\u0131k &#8230;\u2019in &#8230; Caddesi \u00fczerinde ta\u015f\u0131nmaz kay\u0131tlar\u0131n\u0131n oldu\u011fu, Vakf\u0131n T\u00fcrkiye\u2019nin de\u011fi\u015fik illerinde bulunan \u00e7ok say\u0131da gayrimenkul\u00fcn sahibi oldu\u011fu ve bunlar\u0131n tasarruf hakk\u0131n\u0131n Vakf\u0131n y\u00f6neticisi olan inceleme d\u0131\u015f\u0131 san\u0131kta oldu\u011fu, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n ge\u00e7imini Vak\u0131f ba\u015fkanl\u0131\u011f\u0131ndan elde etti\u011fi gelir ile sa\u011flad\u0131\u011f\u0131, &#8230;\u2019te uzun y\u0131llardan beri esnafl\u0131k yapt\u0131\u011f\u0131 i\u00e7in maddi durumunun iyi oldu\u011fu, san\u0131\u011f\u0131n ise inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n yan\u0131nda 1.000 TL maa\u015fla \u00e7al\u0131\u015fan \u015fof\u00f6r oldu\u011fu, y\u00fcksek bir gelirinin olmad\u0131\u011f\u0131,<\/p>\n<p>Ayn\u0131 tarihli di\u011fer ara\u015ft\u0131rma tutana\u011f\u0131na g\u00f6re; inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n &#8220;&#8230;&#8221; olarak bilinen k\u00f6kl\u00fc bir aileden oldu\u011fu, bir y\u0131l \u00f6ncesine kadar &#8230;\u2019te AEG ve Vestel bayisi olarak beyaz e\u015fya ile ilgili ticari faaliyette bulundu\u011fu, aile gelir d\u00fczeyinin iyi olarak bilindi\u011fi, ge\u00e7imini tefecilikten sa\u011flamad\u0131\u011f\u0131, san\u0131\u011f\u0131n ise inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n \u00e7al\u0131\u015fan\u0131 oldu\u011fu, vakf\u0131n gayrimenkullerinin kiralanmas\u0131ndan kaynaklanan alacaklar\u0131n tahsili ile gayrimenkullerle ilgili her t\u00fcrl\u00fc i\u015f ve i\u015flemi yapt\u0131\u011f\u0131, ge\u00e7imini tefecilikten sa\u011flamad\u0131\u011f\u0131,<\/p>\n<p>Ba\u015fbakanl\u0131k Hazine M\u00fcste\u015farl\u0131\u011f\u0131nca d\u00fczenlenen 27.12.2012 tarihli ve 1168 say\u0131l\u0131 yaz\u0131 i\u00e7eri\u011fine g\u00f6re; san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011fa m\u00fclga 90 say\u0131l\u0131 \u00d6d\u00fcn\u00e7 Para Verme \u0130\u015fleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname\u2019nin 5. maddesi gere\u011fince ikrazat\u00e7\u0131l\u0131k faaliyet izni verilmedi\u011fi,<\/p>\n<p>&#8230;Defterdarl\u0131k Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce d\u00fczenlenen 29.03.2013 tarihli ve 2464 say\u0131l\u0131 yaz\u0131 i\u00e7eri\u011fine g\u00f6re; san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131k hakk\u0131nda herhangi bir vergi incelemesinin yap\u0131lmad\u0131\u011f\u0131,<\/p>\n<p>&#8230;\u0130l Merkez Jandarma Komutanl\u0131\u011f\u0131 g\u00f6revlilerince tutulan 04.04.2013 tarihli tutana\u011fa g\u00f6re; inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n tefecilik yapt\u0131\u011f\u0131 hususunda bilgi elde edildi\u011fi, ancak bu hususta herhangi bir belge bulunmad\u0131\u011f\u0131, san\u0131\u011f\u0131n ise inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n \u015fof\u00f6r\u00fc olup gizli bir \u015fekilde kasal\u0131\u011f\u0131n\u0131 yapt\u0131\u011f\u0131, ad\u0131 ge\u00e7enlerin birlikte tefecilik yapt\u0131klar\u0131, ancak bu hususta somut delil bulunmad\u0131\u011f\u0131,<\/p>\n<p>09.04.2013 tarihli tutana\u011fa g\u00f6re; san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n tefecilik yapt\u0131\u011f\u0131na dair herhangi bir somut bilgi veya bulguya rastlanmad\u0131\u011f\u0131,<br \/>\nHukuk\u00e7u ve Say\u0131\u015ftay Emekli Uzman Denet\u00e7ilerinden olu\u015fan heyet\u00e7e d\u00fczenlenen 22.07.2013 tarihli bilirki\u015fi raporuna g\u00f6re;&#8230; Vakf\u0131nda \u015fof\u00f6r olarak \u00e7al\u0131\u015fan san\u0131\u011f\u0131n 2011 y\u0131l\u0131nda emniyette verdi\u011fi ifadesine g\u00f6re ayl\u0131k gelirinin 1.015 TL olmas\u0131, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n da ayn\u0131 vakf\u0131n m\u00fctevellisi olarak memur maa\u015f\u0131 almas\u0131, san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n banka kay\u0131tlar\u0131, vak\u0131f ve konutlar\u0131nda yap\u0131lan aramada ele ge\u00e7irilen t\u00fcm kay\u0131tlar incelendi\u011finde; s\u00f6z konusu vak\u0131fta 22.11.2011 tarihinde yap\u0131lan arama sonucu elde edilen belgeler aras\u0131nda bor\u00e7lusu ma\u011fdur &#8230; olan senetlerin bulunmas\u0131, ayr\u0131ca san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n banka hesaplar\u0131na y\u00fckl\u00fc miktarlarda havale giri\u015f \u00e7\u0131k\u0131\u015f\u0131 yap\u0131ld\u0131\u011f\u0131n\u0131n g\u00f6r\u00fclmesi, bu miktarlar\u0131n kim taraf\u0131ndan ne i\u00e7in g\u00f6nderildi\u011fine dair a\u00e7\u0131klama yap\u0131lamamas\u0131 ve san\u0131\u011f\u0131n maa\u015fl\u0131 \u00e7al\u0131\u015fmas\u0131 nedeniyle \u015fik\u00e2yet\u00e7ilere an\u0131lan miktarlarda bor\u00e7 verme imk\u00e2n\u0131n\u0131n bulunmamas\u0131 d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnde, san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n birlikte hareket etmek suretiyle, vakf\u0131n malvarl\u0131\u011f\u0131n\u0131 kullanarak ma\u011fdurlara faiz kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7 para verdikleri, bu kar\u015f\u0131l\u0131\u011f\u0131n bankalar\u0131n uygulad\u0131klar\u0131 y\u0131ll\u0131k kanuni faizden fazla oldu\u011fu,<\/p>\n<p>Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Rehberlik ve Tefti\u015f Ba\u015fkanl\u0131\u011f\u0131nca d\u00fczenlenen 09.09.2013 tarihli ve 49-72 say\u0131l\u0131 denetim raporunda; &#8230;&#8230; Vakf\u0131n\u0131n 1768 tarihinde kuruldu\u011fu, Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Merkez Tevcih Komisyonunun 09.07.2004 tarihli ve 8769-4 say\u0131l\u0131 karar\u0131na istinaden m\u00fctevelli inceleme d\u0131\u015f\u0131 san\u0131k taraf\u0131ndan idare edildi\u011fi, vakf\u0131n hay\u0131r \u015fartlar\u0131n\u0131n, Vak\u0131flar Meclisinin 06.12.2008 tarihli ve 117\/134 say\u0131l\u0131 karar\u0131 ve Makam\u0131n 21.02.2008 tarihli onay\u0131 ile uygun g\u00f6r\u00fclen tevzin cetveline g\u00f6re k\u00f6rlere para da\u011f\u0131t\u0131lmas\u0131 hay\u0131r \u015fart\u0131n\u0131n, &#8230; No.lu d\u00fckk\u00e2n\u0131n gelirine endeksli oldu\u011fu i\u00e7in her y\u0131l de\u011fi\u015fti\u011fi, galle fazlas\u0131n\u0131n vak\u0131f evlatlar\u0131na da\u011f\u0131t\u0131ld\u0131\u011f\u0131, hay\u0131r \u015fartlar\u0131n\u0131n; imam-hatip \u00fccreti, m\u00fcezzin \u00fccreti, ferra\u015f \u00fccreti, vaiz \u00fccreti, tevliyet \u00fccreti, sebil su so\u011futucu al\u0131nmas\u0131, fukaraya para da\u011f\u0131t\u0131lmas\u0131, &#8230; Camiinde ekmek da\u011f\u0131t\u0131lmas\u0131, &#8230; ekmek da\u011f\u0131t\u0131lmas\u0131, vak\u0131f akrabalar\u0131 i\u00e7in Kur\u2019an okutulmas\u0131, \u00fc\u00e7 aylarda Kur\u2019an okutulmas\u0131, beraat gecesi c\u00fcz okutulmas\u0131, k\u00f6rlere para da\u011f\u0131t\u0131lmas\u0131 ve Mevlidi \u015eerif okutulmas\u0131 oldu\u011fu belirtilerek vakfa ait malvarl\u0131\u011f\u0131 ile vakf\u0131n hesap-muamele ve gelir-gider durumunun ayr\u0131nt\u0131l\u0131 \u015fekilde belirtildi\u011fi, sonu\u00e7 olarak da eksik yap\u0131ld\u0131\u011f\u0131 tespit edilen birtak\u0131m usul i\u015flemlerinin tamamlanmas\u0131 gerekti\u011finin vurguland\u0131\u011f\u0131,<\/p>\n<p>Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce d\u00fczenlenen 10.10.2013 tarihli ve 19305 say\u0131l\u0131 yaz\u0131 i\u00e7eri\u011fine g\u00f6re; vakf\u0131n en son 2004 y\u0131l\u0131nda denetlendi\u011fi, 22.07.2013 tarihli bilirki\u015fi raporunun sonu\u00e7 k\u0131sm\u0131nda yer alan, san\u0131klar\u0131n vak\u0131f malvarl\u0131\u011f\u0131n\u0131 kullanarak faiz kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7 para verdikleri \u015feklindeki kanaati destekleyen bir verinin bulunmad\u0131\u011f\u0131,<\/p>\n<p>Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Ba\u015fm\u00fcfetti\u015fi taraf\u0131ndan Rehberlik ve Tefti\u015f Ba\u015fkanl\u0131\u011f\u0131na hitaben yaz\u0131lan 12.12.2013 tarihli, 67-46\/46 say\u0131l\u0131 ve M\u00fclhak&#8230; Vakf\u0131 konulu yaz\u0131ya g\u00f6re; bilirki\u015filerin &#8220;Tefecilik i\u015flerinin vak\u0131f kaynaklar\u0131ndan yap\u0131ld\u0131\u011f\u0131&#8221; \u015feklindeki iddialar\u0131n\u0131n baz\u0131 somut delillere dayal\u0131 kuvvetli \u015f\u00fcphe te\u015fkil etti\u011fi, M\u00fcfetti\u015flik\u00e7e yap\u0131lan incelemede de \u00f6zellikle al\u0131nan ifadeler yoluyla ula\u015f\u0131lan bilgilerin s\u00f6z\u00fc edilen \u015f\u00fcpheyi g\u00fc\u00e7lendirdi\u011fi, ancak s\u00f6z konusu \u015f\u00fcphenin giderilmesi i\u00e7in vakf\u0131n toplam de\u011feri 5.839.500 TL\u2019ye ula\u015fan gayrimenkul al\u0131mlar\u0131n\u0131n tamam\u0131n\u0131n ayr\u0131nt\u0131l\u0131 bir \u015fekilde incelenmesi gerekti\u011fi,<\/p>\n<p>Anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Ma\u011fdur &#8230; &#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131nda vermi\u015f oldu\u011fu 21.03.2011 tarihli ifadesinde; a\u011fabeyi olan ma\u011fdur &#8230;\u2019\u0131n&#8230; Vakf\u0131nda \u00e7al\u0131\u015fan san\u0131\u011fa y\u00fcksek faiz kar\u015f\u0131l\u0131\u011f\u0131nda y\u00fckl\u00fc miktarda bor\u00e7land\u0131\u011f\u0131n\u0131, bu bor\u00e7lar kar\u015f\u0131l\u0131\u011f\u0131nda kendilerine ait Mercedes E250 marka arac\u0131, iki adet d\u00fckk\u00e2n\u0131, bir adet daireyi ve &#8230;ta bulunan bir adet villay\u0131 san\u0131\u011fa verdiklerini, yapm\u0131\u015f olduklar\u0131 anla\u015fma gere\u011fi bor\u00e7lar \u00f6dendi\u011finde san\u0131\u011f\u0131n s\u00f6z\u00fc edilen mallar\u0131 kendilerine iade edece\u011fini, bor\u00e7lar\u0131n\u0131 san\u0131\u011f\u0131n patronu olan inceleme d\u0131\u015f\u0131 san\u0131\u011fa 200.000 TL\u2019lik \u00e7ek vermek suretiyle \u00f6demelerine kar\u015f\u0131n san\u0131\u011f\u0131n s\u00f6z konusu mallar\u0131 kendilerine iade etmedi\u011fini, tapuya gitti\u011finde san\u0131\u011f\u0131n kendilerine iade etmesi gereken bir d\u00fckk\u00e2n ve bir daireyi&#8230; Vakf\u0131na ba\u011f\u0131\u015flad\u0131\u011f\u0131n\u0131 \u00f6\u011frendi\u011fini, yine \u00f6\u011frendi\u011fi kadar\u0131yla &#8230;taki villan\u0131n da tan\u0131k &#8230;. taraf\u0131ndan an\u0131lan vakfa devredildi\u011fini, Mercedes marka arac\u0131n nerede oldu\u011funu bilmediklerini,<br \/>\nYarg\u0131lama evresinde vermi\u015f oldu\u011fu 25.01.2012 tarihli ifadesinde ise soru\u015fturma evresindeki beyanlar\u0131n\u0131 aynen tekrar etti\u011fini, a\u011fabeyi olan ma\u011fdur &#8230;\u2019a faiz kar\u015f\u0131l\u0131\u011f\u0131nda bor\u00e7 para verildi\u011fini Mercedes marka ara\u00e7lar\u0131na el konuldu\u011fu s\u0131rada \u00f6\u011frendi\u011fini, san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n, faiz kar\u015f\u0131l\u0131\u011f\u0131nda ma\u011fdur &#8230;\u2019a vermi\u015f olduklar\u0131 paray\u0131 tahsil edememeleri \u00fczerine s\u00f6z konusu araca el koyduklar\u0131n\u0131, bu nedenle krediyle al\u0131nan arac\u0131n taksitlerini bilerek \u00f6demediklerini, hatta &#8230;a giderek arac\u0131 bizzat kendisinin yakalatt\u0131\u011f\u0131n\u0131,<\/p>\n<p>Ma\u011fdur &#8230; &#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131nda vermi\u015f oldu\u011fu 04.07.2011 tarihli ifadesinde; inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n t\u00fcm i\u015flerini san\u0131k arac\u0131l\u0131\u011f\u0131yla yapt\u0131\u011f\u0131n\u0131, san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n faiz kar\u015f\u0131l\u0131\u011f\u0131 para verdiklerini 2006 y\u0131l\u0131n\u0131n sonuna do\u011fru \u00f6\u011frendi\u011fini, bu d\u00f6nemde paraya ihtiyac\u0131 oldu\u011funu, san\u0131\u011f\u0131n da kendisine; faiz kar\u015f\u0131l\u0131\u011f\u0131 para verebilece\u011fini, paran\u0131n vak\u0131f paras\u0131 oldu\u011funu ve vak\u0131f ad\u0131na \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131n\u0131 s\u00f6yledi\u011fini, bunun \u00fczerine on ay sonra 20.000 TL olarak \u00f6denmek ko\u015fuluyla san\u0131ktan 15.000 TL para ald\u0131\u011f\u0131n\u0131 ve kar\u015f\u0131l\u0131\u011f\u0131nda t&#8230;at olarak 20.000 TL\u2019lik bir \u00e7ek verdi\u011fini, s\u00fcresinde borcunu \u00f6deyerek \u00e7ekini geri ald\u0131\u011f\u0131n\u0131, 2007 y\u0131l\u0131nda paraya ihtiyac\u0131 olunca san\u0131ktan 50.000 TL bor\u00e7 para istedi\u011fini, san\u0131\u011f\u0131n \u00f6nce 25.000 TL\u2019yi, ertesi g\u00fcn de kalan 25.000 TL\u2019yi &#8230;Caddesinde bulunan i\u015f yerine getirerek kendisine verdi\u011fini, yapm\u0131\u015f olduklar\u0131 anla\u015fma gere\u011fince s\u00f6z konusu borcu bir y\u0131l sonra 70.000 TL olarak \u00f6deyece\u011fini, ald\u0131\u011f\u0131 bor\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda san\u0131\u011fa 70.000 TL bedelli bir \u00e7ek verdi\u011fini, borcunu s\u00fcresinde \u00f6deyerek \u00e7ekini geri ald\u0131\u011f\u0131n\u0131, 2008 y\u0131l\u0131nda san\u0131ktan bu kez birer hafta arayla 50\u2019\u015fer bin TL olmak \u00fczere toplam 100.000 TL bor\u00e7 ald\u0131\u011f\u0131n\u0131, bu borcun bir y\u0131l sonra 140.000 TL olarak \u00f6denmesi ko\u015fuluyla anla\u015ft\u0131klar\u0131n\u0131, t&#8230;at amac\u0131yla san\u0131\u011fa her biri 70.000 TL bedelli iki adet \u00e7ek verdi\u011fini, bu borcu da s\u00fcresinde \u00f6dedi\u011fini ve \u00e7eklerini geri ald\u0131\u011f\u0131n\u0131, 2009 y\u0131l\u0131n\u0131n sonlar\u0131nda inceleme d\u0131\u015f\u0131 san\u0131k &#8230;\u2019\u0131n, kendisini telefonla arayarak &#8220;70.000 TL param\u0131z var. Kullanmak ister misin?&#8221; diye sormas\u0131 \u00fczerine ad\u0131 ge\u00e7enin i\u015f yerine giderek s\u00f6z konusu 70.000 TL\u2019yi bor\u00e7 olarak ald\u0131\u011f\u0131n\u0131, inceleme d\u0131\u015f\u0131 san\u0131kla her ay 6.000 TL\u2019yi on be\u015f taksitte \u00f6deme ko\u015fuluyla anla\u015ft\u0131\u011f\u0131n\u0131, bor\u00e7 ald\u0131\u011f\u0131 bu para kar\u015f\u0131l\u0131\u011f\u0131nda inceleme d\u0131\u015f\u0131 san\u0131\u011fa \u00e7ek veya senet vermedi\u011fini, borcunu s\u00fcresinde \u00f6dedi\u011fini, bu paran\u0131n inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n Halkbanktaki \u015fahsi hesab\u0131ndan kendisine ait &#8220;&#8230;lar Tekstil&#8221; isimli i\u015f yerine ait Halkbank hesab\u0131na havale yoluyla g\u00f6nderildi\u011fini, yine 2009 y\u0131l\u0131n\u0131n sonlar\u0131na do\u011fru paraya ihtiyac\u0131 olunca san\u0131\u011f\u0131 telefonla aray\u0131p, i\u015f yerine \u00e7a\u011f\u0131rarak &#8220;S\u0131k\u0131nt\u0131m var, paran\u0131z var m\u0131?&#8221; diye sordu\u011funu, san\u0131\u011f\u0131n paras\u0131 oldu\u011funu s\u00f6ylemesi \u00fczerine kendisinden 150.000 TL bor\u00e7 istedi\u011fini, san\u0131\u011f\u0131n &#8220;Tamam, h\u00e2llederiz.&#8221; diyerek bir hafta i\u00e7inde ve birka\u00e7 seferde toplam 150.000 TL\u2019yi kendisine verdi\u011fini, bu paray\u0131 bir y\u0131l sonra 195.000 TL olarak geri \u00f6demesi kar\u015f\u0131l\u0131\u011f\u0131nda anla\u015ft\u0131klar\u0131n\u0131, bu bor\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda san\u0131\u011fa Vak\u0131fbank hesab\u0131ndaki 150.000 TL bedelli \u00e7ek ile Yap\u0131 Kredi Bankas\u0131 hesab\u0131ndaki 52.500 TL bedelli \u00e7eki t&#8230;at olarak verdi\u011fini, yakla\u015f\u0131k bir ay sonra san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011fa, borcunun \u00e7ok oldu\u011funu ve &#8230;ta bulunan ba\u011f evini borcundan d\u00fc\u015f\u00fclmesi kar\u015f\u0131l\u0131\u011f\u0131nda verebilece\u011fini s\u00f6yledi\u011fini, bu \u00f6nerisinin kabul edilmesi \u00fczerine ba\u011f evini 60.000 TL sayarak borcundan d\u00fc\u015ft\u00fcklerini, bunun kar\u015f\u0131l\u0131\u011f\u0131nda ba\u011f evininin m\u00fclkiyetini inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n \u00e7al\u0131\u015fan\u0131 olan tan\u0131k &#8230;.\u2019e devretti\u011fini, daha \u00f6nce vermi\u015f oldu\u011fu 52.500 TL\u2019lik \u00e7eki de geri ald\u0131\u011f\u0131n\u0131, bundan bir m\u00fcddet sonra&#8230;Mahallesinde bulunan \u00fc\u00e7 katl\u0131 i\u015f yerini san\u0131\u011fa devretti\u011fini ve 150.000 TL\u2019lik \u00e7ekini geri ald\u0131\u011f\u0131n\u0131, anla\u015fmalar\u0131 gere\u011fince borcunu \u00f6dedi\u011finde i\u015f yerini geri alaca\u011f\u0131n\u0131, bu tarihten iki ay sonra san\u0131\u011f\u0131n, i\u015f yerine gelerek vakf\u0131n 730.000 TL paras\u0131 oldu\u011funu ve h\u00e2lihaz\u0131rda bu paray\u0131 kullanmad\u0131\u011f\u0131n\u0131, t&#8230;at g\u00f6stermesi kar\u015f\u0131l\u0131\u011f\u0131nda paray\u0131 kendisine verebileceklerini s\u00f6yledi\u011fini, bunun \u00fczerine babas\u0131 olan ma\u011fdur &#8230; ad\u0131na kay\u0131tl\u0131 &#8230; Caddesinde bulunan daireyi ve iki adet d\u00fckk\u00e2n\u0131 san\u0131\u011fa devretti\u011fini, ayr\u0131ca Mercedes E250 marka arac\u0131n\u0131 da san\u0131\u011fa emanet olarak verdi\u011fini, daha sonra san\u0131\u011f\u0131n s\u00f6z konusu ev ve i\u015f yerlerini sat\u0131n ald\u0131\u011f\u0131n\u0131 s\u00f6yledi\u011fini, bu konuda san\u0131k ile babas\u0131 olan ma\u011fdur &#8230;\u2019in 170.000 TL kar\u015f\u0131l\u0131\u011f\u0131nda anla\u015ft\u0131klar\u0131n\u0131, buna ra\u011fmen san\u0131\u011f\u0131n bu paray\u0131 babas\u0131na \u00f6demedi\u011fini, san\u0131ktan alm\u0131\u015f oldu\u011fu ve geri \u00f6demesi gereken 135.000 TL paran\u0131n kald\u0131\u011f\u0131n\u0131, kendilerinin de 170.000 TL alacakl\u0131 olduklar\u0131n\u0131, babas\u0131yla birlikte san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n yan\u0131na giderek bor\u00e7lar\u0131 mahsup etmeyi \u00f6nerdiklerini, ancak bu tekliflerinin kabul edilmedi\u011fini, i\u015f yerinin devri kendilerinde oldu\u011fu i\u00e7in san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n kendilerini s\u00fcrekli s\u0131k\u0131\u015ft\u0131rd\u0131klar\u0131n\u0131, bu nedenle ad\u0131 ge\u00e7enlere elden 35.000 TL\u2019lik \u00f6deme yapt\u0131\u011f\u0131n\u0131 ve bu suretle 100.000 TL\u2019lik borcunun kald\u0131\u011f\u0131n\u0131, kalan bor\u00e7 nedeniyle karde\u015fi olan ma\u011fdur &#8230; ile birlikte san\u0131\u011f\u0131n yan\u0131na giderek bir protokol yapt\u0131klar\u0131n\u0131 ve s\u00f6z konusu borcun ayl\u0131k 20.000 TL\u2019lik taksitlerle sekiz ayda \u00f6denmesi konusunda anla\u015ft\u0131klar\u0131n\u0131, yukar\u0131da belirtmi\u015f oldu\u011fu gibi san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131ktan bir \u00e7ok kez faiz kar\u015f\u0131l\u0131\u011f\u0131 para ald\u0131\u011f\u0131n\u0131 ve ma\u011fdur edildi\u011fini, sundu\u011fu protokol\u00fcn buna delil te\u015fkil etti\u011fini, san\u0131\u011f\u0131n inceleme d\u0131\u015f\u0131 san\u0131\u011fa ait paray\u0131 kulland\u0131\u011f\u0131n\u0131, zira i\u015f\u00e7i maa\u015f\u0131yla bu kadar paray\u0131 kimseye bor\u00e7 olarak veremeyece\u011fini,<\/p>\n<p>Yarg\u0131lama evresinde vermi\u015f oldu\u011fu 25.01.2012 tarihli ifadesinde; soru\u015fturma evresinde vermi\u015f oldu\u011fu ifadelerini aynen tekrar etti\u011fini, san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n beyanlar\u0131nda ge\u00e7en Opel Zafira marka arac\u0131 sat\u0131n almaya talip olmad\u0131\u011f\u0131n\u0131, sadece bu arac\u0131 satmalar\u0131 konusunda galerici tan\u0131d\u0131\u011f\u0131 oldu\u011fu i\u00e7in arac\u0131l\u0131k yapt\u0131\u011f\u0131n\u0131 ve arac\u0131n &#8230;\u2019da faaliyet g\u00f6steren &#8220;Kansu Otomotiv&#8221; isimli i\u015f yerinde sat\u0131ld\u0131\u011f\u0131n\u0131, sat\u0131\u015f sonras\u0131 galericiden herhangi bir para almad\u0131\u011f\u0131n\u0131, Mercedes marka arac\u0131n\u0131 inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n karde\u015fine r\u0131za ile satmad\u0131\u011f\u0131n\u0131, faiz kar\u015f\u0131l\u0131\u011f\u0131nda ald\u0131\u011f\u0131 paralar\u0131 \u00f6deyemeyince san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n arac\u0131na el koyduklar\u0131n\u0131, kendisine de\u011fil karde\u015fine ait olan arac\u0131n de\u011ferinin 140.000 TL oldu\u011funu, san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011fa olan borcu 100.000 TL olmas\u0131na kar\u015f\u0131n arac\u0131na el konuldu\u011funu, karde\u015finin arac\u0131 kredi kar\u015f\u0131l\u0131\u011f\u0131nda sat\u0131n ald\u0131\u011f\u0131n\u0131 ve bor\u00e7lar\u0131n\u0131n hen\u00fcz \u00f6denmedi\u011fini, dolay\u0131s\u0131yla borcu \u00f6denmeyen bu arac\u0131n 140.000 TL\u2019ye sat\u0131n al\u0131nd\u0131\u011f\u0131 iddias\u0131n\u0131n ger\u00e7e\u011fi yans\u0131tmad\u0131\u011f\u0131n\u0131, zira kimsenin ayn\u0131 fiyata ba\u015fka yerden rahatl\u0131kla alabilece\u011fi bu arac\u0131 borcu varken sat\u0131n almak istemeyece\u011fini, ma\u011fdur &#8230;\u2019in inceleme d\u0131\u015f\u0131 san\u0131\u011fa olan 60.000 TL\u2019lik borcu kar\u015f\u0131l\u0131\u011f\u0131nda &#8230;taki evlerini devretti\u011fi hususunun do\u011fru oldu\u011funu, yukar\u0131da bahsi ge\u00e7en Mercedes marka arac\u0131n tan\u0131k &#8230;\u2019in kullan\u0131m\u0131nda bulundu\u011fu s\u0131rada ba\u011flanmas\u0131 \u00fczerine san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n, kendisinden 230.000 TL tutar\u0131nda para istediklerini, bu miktar\u0131 \u00f6deyemeyece\u011fini belirtmesi \u00fczerine araya tan\u0131k Abdurrahman\u2019\u0131n girdi\u011fini, 230.000 TL\u2019lik borcun 160.000 TL\u2019ye indirildi\u011fine dair protokol d\u00fczenlediklerini, protokol gere\u011fince her biri 20.000 TL de\u011ferinde olan birer ay vadeli sekiz adet senedi d\u00fczenleyerek san\u0131\u011fa verdi\u011fini, san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131ktan soru\u015fturma evresindeki ifadelerinde ayr\u0131nt\u0131l\u0131 olarak belirtti\u011fi \u00fczere bir\u00e7ok kez faiz kar\u015f\u0131l\u0131\u011f\u0131nda bor\u00e7 para ald\u0131\u011f\u0131n\u0131, s\u00f6z konusu bor\u00e7lar nedeniyle zarar\u0131n\u0131n 200.000-250.000 TL civar\u0131nda oldu\u011funu,<\/p>\n<p>24.12.2013 tarihli ifadesinde ise san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131kla ticari bir ortakl\u0131klar\u0131n\u0131n bulundu\u011funu, i\u015fler ters gidince haklar\u0131nda \u015fik\u00e2yet\u00e7i oldu\u011funu, ancak araya giren b\u00fcy\u00fcklerin ma\u011fduriyetinin giderilmesine vesile olduklar\u0131n\u0131, h\u00e2lihaz\u0131rda aralar\u0131nda herhangi bir problem bulunmad\u0131\u011f\u0131n\u0131, soru\u015fturma a\u015famas\u0131nda vermi\u015f oldu\u011fu ifadelerin do\u011fru oldu\u011funu, ancak baz\u0131 yanl\u0131\u015f anla\u015f\u0131lmalar\u0131n olabilece\u011fini, aralar\u0131ndaki ilk g\u00f6r\u00fc\u015fme ve s\u00f6zle\u015fmelerde faiz hususunun kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131n\u0131, ancak daha sonra \u00f6demelerde s\u0131k\u0131nt\u0131&#8230;y\u0131nca ma\u011fdur oldu\u011funu, araya aile b\u00fcy\u00fcklerinin girmesi nedeniyle kendisinden faiz tahsil edilmedi\u011fini,<\/p>\n<p>Ma\u011fdur &#8230; &#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131nda vermi\u015f oldu\u011fu 08.07.2011 tarihli ifadesinde; &#8230;\u00c7ar\u015f\u0131s\u0131nda terzi d\u00fckk\u00e2n\u0131 oldu\u011funu, ayr\u0131ca o\u011fullar\u0131 ile birlikte ortak oldu\u011fu iki adet giyim ma\u011fazas\u0131 ile baz\u0131 gayrimenkullerinin bulundu\u011funu, o\u011flu olan ma\u011fdur &#8230;\u2019\u0131n san\u0131\u011fa ve inceleme d\u0131\u015f\u0131 san\u0131\u011fa bor\u00e7lu oldu\u011fundan haberi olmad\u0131\u011f\u0131n\u0131, bununla birlikte ma\u011fdur &#8230;\u2019\u0131n bir\u00e7ok tefeciye borcu oldu\u011funu bildi\u011fini, bu borcu nas\u0131l kapatabileceklerini d\u00fc\u015f\u00fcn\u00fcrken yakla\u015f\u0131k yedi ay \u00f6nce ma\u011fdur &#8230; ile san\u0131\u011f\u0131n, yan\u0131na geldiklerini, san\u0131\u011f\u0131n, kendisine &#8220;&#8230; Caddesinde bulunan daireni ve iki adet d\u00fckk\u00e2n\u0131n\u0131 170.000 TL kar\u015f\u0131l\u0131\u011f\u0131nda bana sat.&#8221; dedi\u011fini, o\u011flunun bor\u00e7lar\u0131n\u0131 \u00f6demek amac\u0131yla san\u0131\u011f\u0131n bu teklifini kabul etti\u011fini ve dairesi ile d\u00fckk\u00e2n\u0131n\u0131 san\u0131\u011fa devretti\u011fini, anla\u015fmalar\u0131 gere\u011fi san\u0131\u011f\u0131n on g\u00fcn i\u00e7inde bankadan kredi \u00e7ekip kendisine verece\u011fini, bu paray\u0131 \u00f6demeyince san\u0131\u011f\u0131n yan\u0131na giderek borcunu \u00f6demesini istedi\u011fini, ancak san\u0131\u011f\u0131n &#8220;Bizim o\u011flun &#8230;\u2019da param\u0131z var, bu paray\u0131 ondan kestik.&#8221; dedi\u011fini, ne paras\u0131 oldu\u011funu sormas\u0131 \u00fczerine san\u0131\u011f\u0131n &#8220;Ona faiz kar\u015f\u0131l\u0131\u011f\u0131 para vermi\u015ftik.&#8221; dedi\u011fini, bunun \u00fczerine san\u0131\u011fa &#8220;Sen o zaman bu daireleri al\u0131rken neden bana s\u00f6ylemedin?&#8221; diye sordu\u011funu, san\u0131\u011f\u0131n da &#8220;Karde\u015fim ben seni kand\u0131rd\u0131m!&#8221; \u015feklinde cevap verdi\u011fini, o g\u00fcn itibar\u0131yla ma\u011fdur &#8230;\u2019\u0131n san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131ktan faiz kar\u015f\u0131l\u0131\u011f\u0131 para ald\u0131\u011f\u0131n\u0131 \u00f6\u011frenmi\u015f oldu\u011funu, bu hususu 2006 y\u0131l\u0131ndan bu yana an\u0131lan \u015fah\u0131slardan faizle para ald\u0131\u011f\u0131n\u0131 s\u00f6yleyen ma\u011fdur &#8230;\u2019\u0131n da do\u011frulad\u0131\u011f\u0131n\u0131,<br \/>\nYarg\u0131lama evresinde vermi\u015f oldu\u011fu 25.01.2012 tarihli ifadesinde ise soru\u015fturma evresindeki beyanlar\u0131n\u0131 aynen tekrar etti\u011fini, o\u011fullar\u0131 olan di\u011fer ma\u011fdurlarla birlikte giyim \u00fczerine bir d\u00fckk\u00e2n i\u015flettiklerini, ma\u011fdur &#8230;\u2019\u0131n san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011fa olan bor\u00e7lar\u0131n\u0131 \u00f6demek amac\u0131yla kendisine ait olan bir ev ve iki d\u00fckk\u00e2n\u0131 170.000 TL kar\u015f\u0131l\u0131\u011f\u0131nda san\u0131\u011fa satmaya karar verdi\u011fini, tapuya gittiklerinde san\u0131\u011f\u0131n, \u00fczerinde para olmad\u0131\u011f\u0131n\u0131 ve daha sonra \u00f6deme yapaca\u011f\u0131n\u0131 s\u00f6ylemesi \u00fczerine san\u0131\u011fa g\u00fcvenerek tapuda ta\u015f\u0131nmazlar\u0131n devrini ger\u00e7ekle\u015ftirdi\u011fini, ancak san\u0131\u011f\u0131n \u00f6demede bulunmad\u0131\u011f\u0131n\u0131, gerek\u00e7e olarak da &#8220;Biz o\u011fluna faiz kar\u015f\u0131l\u0131\u011f\u0131nda para vermi\u015ftik, bu daire ve d\u00fckk\u00e2n\u0131 da ona kar\u015f\u0131 mahsup ettik.&#8221; dedi\u011fini, bu \u015fekilde san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n ma\u011fdur &#8230;\u2019a faiz kar\u015f\u0131l\u0131\u011f\u0131nda bor\u00e7 para vermi\u015f olduklar\u0131n\u0131 \u00f6\u011frendi\u011fini, ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan dolay\u0131 yakla\u015f\u0131k 170.000 TL\u2019lik zarar\u0131n\u0131n oldu\u011funu,<\/p>\n<p>Tan\u0131k &#8230;&#8230;. bilgi sahibi s\u0131fat\u0131yla kollukta verdi\u011fi 23.11.2011 tarihli ifadesinde;&#8230; Vakf\u0131nda k\u00e2tip olarak \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n vakf\u0131n ba\u015fkan\u0131 oldu\u011fu, san\u0131\u011f\u0131n ise ayn\u0131 vak\u0131fta yakla\u015f\u0131k yedi y\u0131ld\u0131r i\u015f\u00e7i olarak \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131, 1.013 TL maa\u015f ald\u0131\u011f\u0131n\u0131, bildi\u011fi kadar\u0131yla san\u0131\u011f\u0131n ba\u015fka gelirinin de bulunmad\u0131\u011f\u0131n\u0131, \u00e7al\u0131\u015fan ba\u015fka karde\u015fleri de olan san\u0131\u011f\u0131n aile b\u00fcy\u00fc\u011f\u00fc olarak karde\u015flerinin maa\u015flar\u0131n\u0131 da y\u00f6netti\u011fini, ma\u011fdurlar\u0131 &#8230;\u2019te esnaf olmalar\u0131 nedeniyle tan\u0131d\u0131\u011f\u0131n\u0131, bu \u015fah\u0131slar\u0131n, \u00e7al\u0131\u015ft\u0131\u011f\u0131 vakf\u0131n kirac\u0131lar\u0131 oldu\u011funu, ma\u011fdurlar\u0131n san\u0131ktan bor\u00e7 ald\u0131klar\u0131na ili\u015fkin bilgisi bulunmad\u0131\u011f\u0131n\u0131, ancak san\u0131k ile samimi olduklar\u0131n\u0131 bildi\u011fini, hat\u0131rlad\u0131\u011f\u0131 kadar\u0131yla 2009 y\u0131l\u0131nda vak\u0131f ba\u015fkan\u0131 olan inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n 2008 model Opel Zafira marka bir ara\u00e7 sat\u0131n almak istedi\u011fini, &#8230;da bulunan karde\u015finin \u00f6nerisi \u00fczerine bu arac\u0131 be\u011fenip sat\u0131n almaya karar verdi\u011fini, &#8230;da oldu\u011fu i\u00e7in, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n talebi \u00fczerine arac\u0131 kendisinin sat\u0131n ald\u0131\u011f\u0131n\u0131, zira inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n kendisine \u00e7ok g\u00fcvendi\u011fini, arac\u0131 ald\u0131ktan birka\u00e7 g\u00fcn sonra san\u0131k ile birlikte &#8230;\u2019e getirdiklerini, yakla\u015f\u0131k iki \u00fc\u00e7 ay sonra ma\u011fdur &#8230;\u2019\u0131n s\u00f6z konusu arac\u0131 sat\u0131n almak istedi\u011fini san\u0131\u011fa iletti\u011fini duydu\u011funu, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n kabul etmesi \u00fczerine taraflar\u0131n arac\u0131n devri konusunda 40.000 TL kar\u015f\u0131l\u0131\u011f\u0131nda anla\u015ft\u0131klar\u0131n\u0131, ma\u011fdur &#8230;\u2019\u0131n arac\u0131n devrini almad\u0131\u011f\u0131n\u0131, yakla\u015f\u0131k bir ay sonra da \u00f6deme g\u00fc\u00e7l\u00fc\u011f\u00fc \u00e7ekti\u011fini belirterek &#8230;ta kendisine ait bir arazi ile ev bulundu\u011funu ve san\u0131\u011fa arac\u0131n borcuna kar\u015f\u0131l\u0131k bu araziyi inceleme d\u0131\u015f\u0131 san\u0131\u011fa vermek istedi\u011fini s\u00f6yledi\u011fini, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n da bu teklifi kabul etti\u011fini ve kendisini araziyi g\u00f6rmek i\u00e7in &#8230;a g\u00f6nderdi\u011fini, araziyi g\u00f6rd\u00fckten sonra inceleme d\u0131\u015f\u0131 san\u0131\u011fa arazinin al\u0131nabilece\u011fini ifade etti\u011fini, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n talebi \u00fczerine, ara\u00e7 sat\u0131n al\u0131n\u0131rken kendi \u00fczerine devredildi\u011fi i\u00e7in araziyi de kendi \u00fczerine devrald\u0131\u011f\u0131n\u0131, yakla\u015f\u0131k \u00fc\u00e7 d\u00f6rt ay sonra kendi \u0131srar\u0131 \u00fczerine araziyi&#8230; Vakf\u0131na 40.000 TL bedelle satt\u0131klar\u0131n\u0131 ve bu i\u015flemi Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne bildirdiklerini, ifadesinde ge\u00e7en 2008 model Opel Zafira marka arac\u0131n ma\u011fdur &#8230;\u2019\u0131n belirtmi\u015f oldu\u011fu bir \u015fahsa&#8230;ilinde devredildi\u011fini, 22.11.2011 tarihinde&#8230; Vakf\u0131nda yap\u0131lan aramada ele ge\u00e7irilen tapu senedine konu &#8230;ta &#8230; parselde bulunan 906 metrekarelik arsa ile ev ve ah\u0131r\u0131n ifadesinde belirtmi\u015f oldu\u011fu ara\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda kendisine devredilen ta\u015f\u0131nmazlar oldu\u011funu, daha \u00f6nce ma\u011fdur &#8230;\u2019a ait oldu\u011funu bildi\u011fi bu ta\u015f\u0131nmazlar\u0131n kendilerine sat\u0131ld\u0131\u011f\u0131 s\u0131rada ma\u011fdur &#8230;\u2019\u0131n, s\u00f6z konusu yerin san\u0131\u011fa devredildi\u011fine dair bir vek\u00e2letname getirdi\u011fini ve sat\u0131\u015f\u0131n kendilerine bu \u015fekilde yap\u0131ld\u0131\u011f\u0131n\u0131, bunun nedeninin Opel Zafira marka arac\u0131n kendi \u00fczerine kay\u0131tl\u0131 olmas\u0131ndan dolay\u0131 s\u00f6z konusu ta\u015f\u0131nmazlar\u0131 do\u011frudan devir alamamas\u0131 oldu\u011funu, ta\u015f\u0131nmaz kendi \u00fczerine devredildikten sonra Kur\u2019an kursu yap\u0131lmaya uygun bir yer oldu\u011funu d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fc i\u00e7in \u0131srar ederek ta\u015f\u0131nmazlar\u0131n Vakfa devredilmesini sa\u011flad\u0131\u011f\u0131n\u0131, ta\u015f\u0131nmazlar\u0131n kendi \u00fczerinde bulundu\u011fu s\u0131rada t\u00fcm vergilerinin inceleme d\u0131\u015f\u0131 san\u0131k taraf\u0131ndan \u00f6dendi\u011fini, zira ta\u015f\u0131nmazlar\u0131n as\u0131l sahibinin inceleme d\u0131\u015f\u0131 san\u0131k oldu\u011funu, &#8230;Halkbankta bulunan &#8230;No.lu hesab\u0131n kendisine ait oldu\u011funu, san\u0131k taraf\u0131ndan 03.02.2011 tarihinde bu hesaba g\u00f6nderilen 20.000 TL ile 04.03.2011 tarihinde g\u00f6nderilen 10.000 TL\u2019nin kendisine ait ve daha \u00f6nce amcas\u0131n\u0131n e\u015fine bor\u00e7 olarak vermi\u015f oldu\u011fu paralar oldu\u011funu, 29.07.2011 tarihinde g\u00f6nderilen 46.800 TL ile 01.08.2011 tarihinde g\u00f6nderilen 20.000 TL\u2019nin ise inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n \u015fahsi paralar\u0131 oldu\u011funu, bu paralar\u0131n inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n &#8230;da &#8230; isimli \u015fahs\u0131n m\u00fcteahhitli\u011fini yapt\u0131\u011f\u0131 apartman\u0131n sat\u0131n al\u0131nmas\u0131 ile ilgili oldu\u011funu,<\/p>\n<p>Yarg\u0131lama evresinde vermi\u015f oldu\u011fu 22.02.2012 tarihli ifadesinde ise soru\u015fturma a\u015famas\u0131nda vermi\u015f oldu\u011fu ifadesini aynen tekrar etti\u011fini, birlikte \u00e7al\u0131\u015ft\u0131klar\u0131 d\u00f6nemde san\u0131k ile inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n tefecilik yapt\u0131klar\u0131na dair hi\u00e7bir olaya \u015fahit olmad\u0131\u011f\u0131n\u0131, ma\u011fdurlar\u0131n &#8230;\u2019te bir \u00e7ok ki\u015fiye bor\u00e7lu olduklar\u0131n\u0131 bildi\u011fini, yapm\u0131\u015f olduklar\u0131 ekspertiz incelemesi sonucu d\u00fczenlenen raporda da belirtildi\u011fi gibi vak\u0131f ad\u0131na sat\u0131n ald\u0131klar\u0131 &#8230;taki evin de\u011ferinin 40.000 TL oldu\u011funu,<\/p>\n<p>Tan\u0131k &#8230; istinabe suretiyle al\u0131nan 14.02.2012 tarihli ifadesinde; ma\u011fdur &#8230;\u2019\u0131 olay tarihinden \u00f6nce kendisiyle bir iki kez ara\u00e7 al\u0131m sat\u0131m\u0131 yapmalar\u0131 dolay\u0131s\u0131yla tan\u0131d\u0131\u011f\u0131n\u0131, 28.05.2008 tarihinde ma\u011fdur &#8230;\u2019\u0131n, ismini sonradan &#8230; olarak \u00f6\u011frendi\u011fi san\u0131kla birlikte yan\u0131na gelip Opel Zafira marka arac\u0131 kendisine satt\u0131klar\u0131n\u0131, arac\u0131n bedeli olan 26.750 TL\u2019yi kendilerine verdi\u011fini ve arac\u0131n sat\u0131\u015f\u0131n\u0131 ald\u0131\u011f\u0131n\u0131, ma\u011fdur &#8230; ve san\u0131\u011f\u0131n kendisinden herhangi bir alacaklar\u0131n\u0131n kalmad\u0131\u011f\u0131n\u0131,<\/p>\n<p>Tan\u0131k &#8230; yarg\u0131lama evresinde vermi\u015f oldu\u011fu 22.02.2012 tarihli ifadesinde; ma\u011fdur &#8230;\u2019\u0131n &#8230;\u015fartlar\u0131nda l\u00fcks say\u0131ld\u0131\u011f\u0131 gerek\u00e7esiyle Mercedes marka arac\u0131n\u0131 satmak istedi\u011fini san\u0131k arac\u0131l\u0131\u011f\u0131yla \u00f6\u011frendi\u011fini, ara\u00e7 kendisine teklif edilince sahip oldu\u011fu 40.000 TL de\u011ferindeki ara\u00e7 ile 100.000 TL\u2019nin ma\u011fdur &#8230;\u2019a verilmesi konusunda anla\u015ft\u0131klar\u0131n\u0131, arac\u0131 yakla\u015f\u0131k bir bu\u00e7uk y\u0131l boyunca &#8230;da kulland\u0131\u011f\u0131n\u0131, bak\u0131m\u0131n\u0131 yapt\u0131rd\u0131\u011f\u0131na dair evrak ile sigorta ve pul masraflar\u0131n\u0131n yat\u0131r\u0131ld\u0131\u011f\u0131na dair belgeleri ibraz etti\u011fini, arac\u0131 sat\u0131n ald\u0131\u011f\u0131nda \u00fczerinde sadece bir rehin oldu\u011funu, sat\u0131n ald\u0131ktan sonra arac\u0131n \u00fczerine yedi tane haciz konuldu\u011funu ve ma\u011fdur edildi\u011fini,<\/p>\n<p>Tan\u0131k &#8230; yarg\u0131lama evresinde vermi\u015f oldu\u011fu 22.02.2012 tarihli ifadesinde; &#8230;\u2019te emlak\u00e7\u0131l\u0131k yapt\u0131\u011f\u0131n\u0131, ma\u011fdur &#8230;\u2019\u0131n bir g\u00fcn yan\u0131na gelerek san\u0131\u011fa 100.000 TL bor\u00e7lu oldu\u011funu s\u00f6yledi\u011fini, san\u0131\u011f\u0131n da ma\u011fdur &#8230;\u2019dan yakla\u015f\u0131k 140.000 TL de\u011ferindeki bir Mercedes ile 100.000 TL alaca\u011f\u0131 oldu\u011funu ifade etti\u011fini, arac\u0131l\u0131k yaparak ma\u011fdur &#8230;\u2019\u0131n san\u0131\u011fa 160.000 TL bor\u00e7lu oldu\u011funa ili\u015fkin bir protokol d\u00fczenlediklerini, her iki taraf\u0131n da s\u00f6z konusu borcun ayl\u0131k 20\u2019\u015fer bin TL\u2019den sekiz ayda \u00f6denmesi konusunda anla\u015ft\u0131\u011f\u0131n\u0131,<\/p>\n<p>Tan\u0131k &#8230;\u2019in yarg\u0131lama evresinde vermi\u015f oldu\u011fu 24.04.2012 tarihli ifadesinde; san\u0131k, inceleme d\u0131\u015f\u0131 san\u0131k ve ma\u011fdurlar\u0131 tan\u0131makla birlikte hi\u00e7birisiyle vek\u00e2let ili\u015fkisinin bulunmad\u0131\u011f\u0131n\u0131, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n, daha \u00f6nce m\u00fcvekkili oldu\u011funu, taraflar\u0131n kendisine ait ofisine gelip aralar\u0131nda ticari ili\u015fkiden kaynaklanan bir bor\u00e7 oldu\u011funu s\u00f6yleyerek bir protokol haz\u0131rlamas\u0131n\u0131 istediklerini, bu talep do\u011frultusunda bir protokol haz\u0131rlayarak kendilerine verdi\u011fini, ancak taraflar\u0131n protokol\u00fc yan\u0131nda imzalamad\u0131klar\u0131n\u0131, aralar\u0131ndaki ticari m\u00fcnasebetin ayr\u0131nt\u0131s\u0131n\u0131 bilmedi\u011fini, tefecilik su\u00e7una ili\u015fkin herhangi bir bilgisinin bulunmad\u0131\u011f\u0131n\u0131,<\/p>\n<p>\u0130nceleme d\u0131\u015f\u0131 san\u0131k &#8230; &#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131nda vermi\u015f oldu\u011fu 15.12.2011 tarihli ifadesinde; ma\u011fdur &#8230;\u2019a faiz kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7 para verdi\u011fi y\u00f6n\u00fcndeki beyanlar\u0131 kabul etmedi\u011fini, Halkbanktaki \u015fahsi hesab\u0131ndan &#8220;&#8230;lar Giyim&#8221; hesab\u0131na 40.000 TL ve 20.000 TL olmak \u00fczere toplam 60.000 TL\u2019lik havaleyi ma\u011fdur &#8230;\u2019a bor\u00e7 para vermek amac\u0131yla yapt\u0131\u011f\u0131n\u0131, vermi\u015f oldu\u011fu bu bor\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda faiz kararla\u015ft\u0131r\u0131lmad\u0131\u011f\u0131n\u0131, paralar\u0131n g\u00f6nderildi\u011fi tarihlerde ma\u011fdur &#8230;\u2019la aralar\u0131n\u0131n iyi oldu\u011funu, sorulmas\u0131 \u00fczerine 2010 y\u0131l\u0131nda kendisine ait Opel Zafira marka arac\u0131 ma\u011fdur &#8230;\u2019a devretti\u011fini, ma\u011fdur &#8230;\u2019\u0131n da buna kar\u015f\u0131l\u0131k &#8230;taki ba\u011f evini, kendisini temsil eden tan\u0131k &#8230;.\u2019e devretti\u011fini, ba\u011f evini g\u00f6r\u00fcnce be\u011fenmeyerek vakfa devretti\u011fini, ma\u011fdur &#8230;\u2019\u0131n Mercedes marka arac\u0131yla herhangi bir ilgisinin olmad\u0131\u011f\u0131n\u0131, arac\u0131n karde\u015fi olan tan\u0131k &#8230; &#8230;\u2019e 70.000 Euro kar\u015f\u0131l\u0131\u011f\u0131nda sat\u0131lm\u0131\u015f oldu\u011funu, s\u00f6z konusu 60.000 TL\u2019nin de arac\u0131n borcundan d\u00fc\u015f\u00fcld\u00fc\u011f\u00fcn\u00fc, ancak yakla\u015f\u0131k bir ay sonra arac\u0131n haciz nedeniyle ba\u011fland\u0131\u011f\u0131n\u0131, 170.000 TL kar\u015f\u0131l\u0131\u011f\u0131nda ald\u0131\u011f\u0131 daire ve d\u00fckk\u00e2n\u0131 ma\u011fdur &#8230;\u2019den de\u011fil san\u0131ktan sat\u0131n ald\u0131\u011f\u0131n\u0131, bu nedenle san\u0131\u011f\u0131n s\u00f6z konusu daire ve d\u00fckk\u00e2n\u0131 vak\u0131f ad\u0131na sat\u0131n ald\u0131\u011f\u0131na ili\u015fkin 29.04.2011 tarihli ifadesini kabul etmedi\u011fini,<\/p>\n<p>Yarg\u0131lama evresinde vermi\u015f oldu\u011fu 25.01.2012 tarihli ifadesinde ise soru\u015fturma evresinde vermi\u015f oldu\u011fu ifadesini aynen tekrar etti\u011fini, hi\u00e7 kimseye faiz kar\u015f\u0131l\u0131\u011f\u0131nda bor\u00e7 para vermedi\u011fini, ma\u011fdurlar\u0131, kirac\u0131lar\u0131 olmalar\u0131 dolay\u0131s\u0131yla tan\u0131d\u0131\u011f\u0131n\u0131, 2009 y\u0131l\u0131nda san\u0131\u011f\u0131n, yan\u0131na gelerek ma\u011fdur &#8230;\u2019\u0131n, Opel Zafira marka arac\u0131na talip oldu\u011funu s\u00f6ylemesi \u00fczerine arac\u0131 satmaya karar verdi\u011fini, bu al\u0131\u015fveri\u015ften \u00f6nce de ma\u011fdur &#8230;\u2019e toplam 60.000 TL miktar\u0131nda bor\u00e7 para verdi\u011fini, bu bor\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda herhangi bir faiz kararla\u015ft\u0131r\u0131lmad\u0131\u011f\u0131n\u0131, borcun daha sonra yap\u0131lan Mercedes marka arac\u0131n sat\u0131\u015f\u0131 s\u0131ras\u0131nda mahsup edildi\u011fini, Opel Zafira marka ara\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda ma\u011fdur &#8230;\u2019\u0131n &#8230;ta bulunan evi vermeyi teklif etti\u011fini, s\u00f6z konusu yeri vak\u0131f i\u00e7in kullanabilecekleri d\u00fc\u015f\u00fcncesiyle bu teklifi kabul ettiklerini, Opel Zafira marka ara\u00e7 tan\u0131k &#8230;.\u2019in \u00fczerine kay\u0131tl\u0131 oldu\u011fu i\u00e7in evin de tan\u0131k &#8230;. ad\u0131na devral\u0131nmas\u0131n\u0131 kararla\u015ft\u0131rd\u0131klar\u0131n\u0131, tan\u0131k &#8230;.\u2019in daha sonradan s\u00f6z konusu evi vakfa devretti\u011fini, karde\u015fi olan tan\u0131k &#8230; &#8230;\u2019in ma\u011fdur &#8230;\u2019a ait Mercedes marka arac\u0131 140.000 TL kar\u015f\u0131l\u0131\u011f\u0131nda sat\u0131n almak istedi\u011fini, ara\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda karde\u015fine ait 40.000 TL de\u011ferindeki BMW marka ara\u00e7 ile daha \u00f6nceden ma\u011fdur &#8230;\u2019e vermi\u015f oldu\u011fu 60.000 TL\u2019yi bor\u00e7tan mahsup ettiklerini, ancak Mercedes marka arac\u0131n devir yap\u0131lmaks\u0131z\u0131n karde\u015finin kullan\u0131m\u0131nda bulundu\u011fu s\u0131rada ba\u011fland\u0131\u011f\u0131n\u0131, sonradan san\u0131k ile ma\u011fdurlar\u0131n yukar\u0131da bahsi ge\u00e7en bor\u00e7lar nedeniyle 160.000 TL\u2019lik bir protokol d\u00fczenlendi\u011fini duydu\u011funu, haberinin olmas\u0131 h\u00e2linde bu protokol\u00fcn d\u00fczenlenmesine izin vermeyece\u011fini, zira s\u00f6z konusu protokol\u00fcn hem san\u0131\u011f\u0131n hem de karde\u015finin zarar\u0131na oldu\u011funu, protokolde alacakl\u0131 olarak san\u0131\u011f\u0131n isminin belirtilmesinin sebebini bilmedi\u011fini,<\/p>\n<p>Beyan etmi\u015flerdir.<\/p>\n<p>San\u0131k kollukta vermi\u015f oldu\u011fu 23.11.2011 tarihli ifadesinde; yakla\u015f\u0131k yedi y\u0131ld\u0131r&#8230; Vakf\u0131nda \u015fof\u00f6r olarak \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131, 1.015 TL maa\u015f ald\u0131\u011f\u0131n\u0131, bu i\u015f haricinde ba\u015fka gelirinin bulunmad\u0131\u011f\u0131n\u0131, ancak birlikte&#8230;d\u0131\u011f\u0131 annesi ve karde\u015flerinin maa\u015f\u0131 ile evlerine ayl\u0131k 5.500 TL civar\u0131nda para girdi\u011fini, ailesinin t\u00fcm ihtiya\u00e7lar\u0131n\u0131 kendisinin kar\u015f\u0131lad\u0131\u011f\u0131n\u0131, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n&#8230; Vakf\u0131n\u0131n ba\u015fkan\u0131 oldu\u011funu, &#8230;Caddesi \u00fczerinde i\u015f yeri bulunan ma\u011fdur &#8230;\u2019\u0131 i\u015f yeri kom\u015fusu olmas\u0131 nedeniyle tan\u0131d\u0131\u011f\u0131n\u0131 ve kendisiyle iki karde\u015f kadar samimi olduklar\u0131n\u0131, ma\u011fdurlar &#8230; ve &#8230;\u2019i de bu sebeple tan\u0131d\u0131\u011f\u0131n\u0131, ancak kendileriyle ticari bir ili\u015fkisinin bulunmad\u0131\u011f\u0131n\u0131, bununla birlikte ma\u011fdur &#8230; ile bir defaya mahsus para al\u0131\u015f veri\u015flerinin oldu\u011funu, ma\u011fdur &#8230;\u2019\u0131n, kendisine &#8220;Nakit paran varsa bana ver, ben d\u00fckk\u00e2n\u0131ma alaca\u011f\u0131m malzemeleri vadeli alaca\u011f\u0131ma pe\u015fin olarak daha indirimli alay\u0131m, bu malzemeleri satt\u0131ktan sonra k\u00e2ra ortak olal\u0131m.&#8221; \u015feklinde teklifte bulundu\u011funu, bu teklifi kabul ederek 2009 y\u0131l\u0131 i\u00e7erisinde ma\u011fdur &#8230;\u2019a \u00fc\u00e7 par\u00e7a h\u00e2linde para verdi\u011fini ve bu \u015fekilde ticarete giri\u015ftiklerini, ancak aralar\u0131nda herhangi bir s\u00f6zle\u015fme veya protokol d\u00fczenlemediklerini, ma\u011fdur &#8230;\u2019\u0131n piyasaya olan bor\u00e7lar\u0131ndan dolay\u0131 babas\u0131na ait olan &#8230; Caddesindeki bir daire ve bir d\u00fckk\u00e2n\u0131 satmak istedi\u011fini s\u00f6yleyerek bunlar\u0131 al\u0131p alamayaca\u011f\u0131n\u0131 sordu\u011funu, kendisinin de bunu kabul etti\u011fini, daha sonra birlikte ma\u011fdur &#8230;\u2019in yan\u0131na gittiklerini, ma\u011fdur &#8230; ile yapm\u0131\u015f olduklar\u0131 pazarl\u0131k sonucu 170.000 TL\u2019ye anla\u015ft\u0131klar\u0131n\u0131, haz\u0131rda 90.000 TL paras\u0131 oldu\u011funu, 80.000 TL\u2019yi de akrabas\u0131 olan &#8230;\u2019dan bor\u00e7 ald\u0131\u011f\u0131n\u0131, bu \u015fekilde s\u00f6z konusu ta\u015f\u0131nmazlar\u0131 sat\u0131n ald\u0131\u011f\u0131n\u0131, daha sonra ma\u011fdur &#8230;\u2019\u0131n a\u011fabeyi olan &#8230;\u2019in, yan\u0131na gelerek ta\u015f\u0131nmazlar\u0131 ucuza ald\u0131\u011f\u0131n\u0131 iddia etti\u011fini ve kendisinden 10.000 TL daha istedi\u011fini, kendisinin de talep edilen bu miktar\u0131 ad\u0131 ge\u00e7ene \u00f6dedi\u011fini, s\u00f6z konusu gayrimenkuller yakla\u015f\u0131k \u00fc\u00e7 ay kendi \u00fczerinde kald\u0131ktan sonra inceleme d\u0131\u015f\u0131 san\u0131\u011fa olan borcunu \u00f6deyemeyece\u011fini anlad\u0131\u011f\u0131 i\u00e7in bunlar\u0131 kendisine veya vakfa satmay\u0131 teklif etti\u011fini, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n, yapt\u0131\u011f\u0131 piyasa ara\u015ft\u0131rmas\u0131 neticesinde s\u00f6z konusu ta\u015f\u0131nmazlar\u0131n 180.000 TL kar\u015f\u0131l\u0131\u011f\u0131nda vakfa sat\u0131lmas\u0131n\u0131 uygun buldu\u011funu, bu nedenle ma\u011fdur &#8230;\u2019in &#8230; Caddesi \u00fczerinde bulunan dairesi ve iki d\u00fckk\u00e2n\u0131n\u0131 kendisine devir etmesine kar\u015f\u0131n, ma\u011fdur &#8230; ve &#8230;\u2019\u0131n faiz kar\u015f\u0131l\u0131\u011f\u0131 verdi\u011fi bor\u00e7 para nedeniyle ta\u015f\u0131nmazlar\u0131n paras\u0131n\u0131 \u00f6demedi\u011fi y\u00f6n\u00fcndeki iddias\u0131n\u0131n as\u0131ls\u0131z oldu\u011funu, ayr\u0131ca ma\u011fdur &#8230;\u2019\u0131n 2006-2007 ve 2008 y\u0131llar\u0131nda kendisinden faiz kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7 para ald\u0131\u011f\u0131 y\u00f6n\u00fcndeki beyanlar\u0131n\u0131n ger\u00e7e\u011fi yans\u0131tmad\u0131\u011f\u0131n\u0131, zira s\u00f6z konusu tarihlerde ma\u011fdur &#8230;\u2019\u0131 tan\u0131mad\u0131\u011f\u0131n\u0131, ayr\u0131ca ma\u011fdur &#8230;\u2019\u0131n iddia etti\u011fi gibi vakfa ait paran\u0131n tefecilik i\u015flerinde kullan\u0131lmas\u0131 iddias\u0131n\u0131n da ger\u00e7ek d\u0131\u015f\u0131 oldu\u011funu, \u00e7\u00fcnk\u00fc vakf\u0131n paralar\u0131n\u0131n harcanmas\u0131 konusunda yetkisi olmad\u0131\u011f\u0131n\u0131, 2009 y\u0131l\u0131nda ma\u011fdur &#8230;\u2019a bir y\u0131l sonra 195.000 TL olarak \u00f6denmek \u00fczere 150.000 TL bor\u00e7 verdi\u011fi, ma\u011fdur &#8230;\u2019\u0131n da t&#8230;at olarak kendisine 150.000 TL ve 52.500 TL bedelli iki adet \u00e7ek verdi\u011fi, ma\u011fdur &#8230;\u2019\u0131n, &#8230;ta bulunan ta\u015f\u0131nmazlar\u0131n\u0131 da borcundan 60.000 TL d\u00fc\u015f\u00fclmesi kar\u015f\u0131l\u0131\u011f\u0131nda tan\u0131k &#8230;.\u2019e devretti\u011fi iddialar\u0131n\u0131n ger\u00e7ek d\u0131\u015f\u0131 oldu\u011funu, &#8230;taki ta\u015f\u0131nmazlar\u0131n, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n sat\u0131n almak istedi\u011fi 2009 model Opel Zafira marka ara\u00e7la ilgisinin bulundu\u011funu, s\u00f6z konusu arac\u0131 be\u011fenen inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n, sat\u0131n almak \u00fczere kendisini ve tan\u0131k &#8230;.\u2019i &#8230;a g\u00f6nderdi\u011fini, bu arac\u0131n 40.000 TL\u2019ye sat\u0131n al\u0131nd\u0131\u011f\u0131n\u0131, inceleme d\u0131\u015f\u0131 san\u0131k gelemedi\u011fi i\u00e7in arac\u0131n tan\u0131k &#8230;. ad\u0131na tescil edildi\u011fini, yakla\u015f\u0131k \u00fc\u00e7 d\u00f6rt ay sonra da arac\u0131n ma\u011fdur &#8230;\u2019a sat\u0131ld\u0131\u011f\u0131n\u0131, ancak bor\u00e7lar\u0131n\u0131 \u00f6deyemeyen ma\u011fdur &#8230;\u2019\u0131n bu bor\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda &#8230;taki ta\u015f\u0131nmazlar\u0131n\u0131 tan\u0131k &#8230;.\u2019e satt\u0131\u011f\u0131 ve bu ta\u015f\u0131nmazlar\u0131n ileride Kur\u2019an Kursu yap\u0131lmak \u00fczere tan\u0131k &#8230;. taraf\u0131ndan vakfa devredildi\u011fini, yine ma\u011fdur &#8230;\u2019\u0131n vakfa ait 730.000 TL paran\u0131n t&#8230;at kar\u015f\u0131l\u0131\u011f\u0131nda kendisine kulland\u0131r\u0131labilece\u011fini s\u00f6yledi\u011fi y\u00f6n\u00fcndeki ifadesinin do\u011fru olmad\u0131\u011f\u0131n\u0131, bu paran\u0131n belirtilen \u015fekilde kullan\u0131lmas\u0131 konusunda ne kendisinin ne de inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n yetkisi oldu\u011funu, vakf\u0131n paralar\u0131n\u0131n ne \u015fekilde kullan\u0131laca\u011f\u0131n\u0131n mevzuatta d\u00fczenlendi\u011fini ve vak\u0131f i\u015flemlerinin s\u00fcrekli denetime tabi tutuldu\u011funu, ma\u011fdur &#8230;\u2019\u0131n kendisine ait 2009 model Mercedes marka arac\u0131n\u0131 satmak istedi\u011fini, inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n karde\u015fi olan tan\u0131k &#8230; &#8230;\u2019in de s\u00f6z konusu araca talip oldu\u011funu, taraflar\u0131n 70.000 Euro, o zamanki de\u011feriyle 140.000 TL kar\u015f\u0131l\u0131\u011f\u0131nda anla\u015ft\u0131klar\u0131n\u0131, anla\u015fmaya g\u00f6re tan\u0131k &#8230; &#8230;\u2019in kendisinde bulunan 2006 model BMW marka arac\u0131 40.000 TL de\u011ferle ma\u011fdur &#8230;\u2019a devredece\u011fini, ayr\u0131ca ad\u0131 ge\u00e7ene 100.000 TL nakit \u00f6deyece\u011fini, ma\u011fdur &#8230;\u2019\u0131n, bor\u00e7lar\u0131 bulunan arac\u0131, taksitleri bitince y\u0131lba\u015f\u0131nda devredebilece\u011fini belirtti\u011fini, t&#8230;at olarak da kendilerine 150.000 TL\u2019lik \u00e7ek verdi\u011fini, daha sonra bor\u00e7lar\u0131n\u0131 kapatmak i\u00e7in verdi\u011fi \u00e7eki geri istedi\u011fini, ma\u011fdur &#8230;\u2019a ait &#8220;&#8230;lar Giyim&#8221; isimli i\u015f yerinin kirac\u0131l\u0131k haklar\u0131n\u0131n kendisine devri kar\u015f\u0131l\u0131\u011f\u0131nda \u00e7ekin ve BMW marka arac\u0131n ma\u011fdur &#8230;\u2019a devri konusunda anla\u015ft\u0131klar\u0131n\u0131, bu konuyla ilgili protokol d\u00fczenlediklerini, tan\u0131k &#8230; &#8230;\u2019den devral\u0131nan arac\u0131n ma\u011fdur &#8230;\u2019\u0131n iste\u011fi \u00fczerine &#8230;\u2019da bulunan bir galericiye sat\u0131ld\u0131\u011f\u0131n\u0131, kendi vek\u00e2leti ile ger\u00e7ekle\u015fen bu sat\u0131\u015fa ili\u015fkin belgeleri sunabilece\u011fini, y\u0131lba\u015f\u0131 geldikten sonra da ma\u011fdur &#8230;\u2019\u0131n Mercedes marka arac\u0131 kendilerine devredemedi\u011fini, \u00fczerinde haciz bulunan arac\u0131n tan\u0131k &#8230; &#8230; taraf\u0131ndan kullan\u0131ld\u0131\u011f\u0131 s\u0131rada trafik ekiplerince hacizli ve yakalamal\u0131 oldu\u011fu gerek\u00e7esiyle ba\u011fland\u0131\u011f\u0131n\u0131, 22.11.2011 tarihinde&#8230; Vakf\u0131nda ele ge\u00e7irilen protokol\u00fcn kendisi ve ma\u011fdur &#8230; taraf\u0131ndan tan\u0131k Abdurrahman\u2019\u0131n i\u015f yerinde ve ad\u0131 ge\u00e7enin arac\u0131l\u0131\u011f\u0131yla d\u00fczenlendi\u011fini, ancak protokol\u00fcn ma\u011fdur &#8230;\u2019\u0131n kalan 100.000 TL borcuna faiz uygulanarak 160.000 TL olarak \u00f6denmesine ili\u015fkin olmad\u0131\u011f\u0131n\u0131, yukar\u0131da da belirtti\u011fi gibi ma\u011fdur &#8230; ile bir defaya mahsus olmak \u00fczere 90.000 TL civar\u0131nda giyim ticareti yapt\u0131klar\u0131n\u0131, ma\u011fdur &#8230;\u2019\u0131n 2010 y\u0131l\u0131n\u0131n Aral\u0131k ay\u0131nda kendisine \u00f6demesi gereken 90.000 TL\u2019yi \u00f6deyemedi\u011fini, 2009 model Mercedes marka arac\u0131n sat\u0131\u015f\u0131na arac\u0131l\u0131k etti\u011fi i\u00e7in ma\u011fdur &#8230;\u2019\u0131n, tan\u0131k &#8230; &#8230;\u2019e \u00f6demesi gereken 140.000 TL\u2019lik borcun, tan\u0131k &#8230; &#8230;\u2019in &#8230;da bulunmas\u0131 nedeniyle kendisine \u00f6denece\u011fini, bu nedenle ma\u011fdur &#8230;\u2019\u0131n kendisine olan toplam borcun 230.000 TL oldu\u011funu, aile b\u00fcy\u00fcklerinin araya girmesi neticesinde bu borcu 160.000 TL\u2019ye d\u00fc\u015f\u00fcrd\u00fc\u011f\u00fcn\u00fc ve bu konuda protokol d\u00fczenlediklerini, bu borcu da taksitlendirdi\u011fini ve her ay 20.000 TL \u00f6denmek \u00fczere sekiz adet senet d\u00fczenlendi\u011fini, bu senetlerin ma\u011fdur &#8230; taraf\u0131ndan doldurulup imzalanarak kendisine teslim edildi\u011fini, vak\u0131fta yap\u0131lan aramada ele ge\u00e7irilen ve \u00fczerinde &#8220;Jolly Tours&#8221; yazan lacivert renkli ajandan\u0131n &#8220;22 Temmuz&#8221; ibareli sayfas\u0131nda, &#8220;Ticaret Hesab\u0131&#8221; ba\u015fl\u0131\u011f\u0131 alt\u0131nda &#8220;H. &#8230; deki 12 ay 2009 da 49 milyar verdim. 12 ay 2010 na kadar 53 milyar \u00e7ek verdi, 11 ay 2009 da 28 milyar verdim. 12 ay 2010 na kadar 31 milyar \u00e7ek verdi, 12 ay 2009 da 13.50 milyar verdim, 12 ay 2010 na kadar 15 milyar \u00e7ek ald\u0131m.&#8221; \u015feklindeki notlar\u0131n kendisi taraf\u0131ndan tutuldu\u011funu, bu notlar\u0131n ma\u011fdur &#8230; ile aralar\u0131ndaki ticari ili\u015fki ile ilgili oldu\u011funu,<\/p>\n<p>&#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131nda vermi\u015f oldu\u011fu 29.04.2011 tarihli ifadesinde; yakla\u015f\u0131k sekiz ay \u00f6nce ma\u011fdurlar &#8230; ve &#8230;\u2019\u0131n babas\u0131 olan ma\u011fdur &#8230;\u2019in bir d\u00fckk\u00e2n ve bir dairesini&#8230; Vakf\u0131na satt\u0131\u011f\u0131n\u0131, s\u00f6z konusu d\u00fckk\u00e2n ve daireyi \u00f6nce kendi ad\u0131na devrettiklerini, kendisinin de vakfa devretti\u011fini, gayrimenkulleri ma\u011fdurlardan vak\u0131f ad\u0131na sat\u0131n ald\u0131klar\u0131n\u0131, kendisinin bu al\u0131\u015fveri\u015ften bir menfaatinin bulunmad\u0131\u011f\u0131n\u0131, yakla\u015f\u0131k bir y\u0131l \u00f6nce ma\u011fdur &#8230;\u2019\u0131n Mercedes E250 marka arac\u0131n\u0131 tan\u0131k &#8230; &#8230;\u2019e 70.000 Euro kar\u015f\u0131l\u0131\u011f\u0131nda satt\u0131\u011f\u0131n\u0131, devrini hen\u00fcz vermediklerini, ma\u011fdur &#8230;\u2019a ait olup tapuda &#8230; ad\u0131na kay\u0131tl\u0131 olan &#8230;taki ev ve arsay\u0131 da vak\u0131f ad\u0131na sat\u0131n ald\u0131klar\u0131n\u0131, ancak s\u00f6z konusu al\u0131\u015fveri\u015f s\u0131ras\u0131nda vak\u0131f ba\u015fkan\u0131 olan inceleme d\u0131\u015f\u0131 san\u0131k yanlar\u0131nda bulunmad\u0131\u011f\u0131 i\u00e7in ev ve arsan\u0131n vak\u0131f \u00e7al\u0131\u015fan\u0131 tan\u0131k &#8230;. ad\u0131na devredildi\u011fini, ma\u011fdur &#8230; ile aras\u0131nda herhangi bir para al\u0131\u015fveri\u015finin olmad\u0131\u011f\u0131n\u0131, ancak ma\u011fdur &#8230;\u2019e bor\u00e7 olarak 60.000 TL para verdi\u011fini, bu borcu ma\u011fdur &#8230;\u2019\u0131n&#8230; isimli \u015fahsa olan borcunu \u00f6demesi i\u00e7in verdi\u011fini, bor\u00e7 olarak verdi\u011fi para nedeniyle faiz talebinde bulunmad\u0131\u011f\u0131n\u0131, ma\u011fdurlar\u0131n bor\u00e7lar\u0131n\u0131 s\u00fcresinde \u00f6demediklerini ve kendisini s\u00fcrekli oyalad\u0131klar\u0131n\u0131, sorulmas\u0131 \u00fczerine; uzun zamand\u0131r \u00e7al\u0131\u015f\u0131p para kazand\u0131\u011f\u0131n\u0131, karde\u015flerinin de \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131, ayr\u0131ca annesinin de maa\u015f\u0131n\u0131n oldu\u011funu, bu sebeple birikmi\u015f paralar\u0131 bulundu\u011funu, iyilik yapmak amac\u0131yla ma\u011fdurlara bor\u00e7 verdi\u011fini, kar\u015f\u0131l\u0131\u011f\u0131nda \u00e7ek veya senet almad\u0131\u011f\u0131n\u0131, ancak ma\u011fdurlar\u0131n kendisine olan borcu \u00f6demediklerini,<\/p>\n<p>&#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131nda vermi\u015f oldu\u011fu 24.11.2011 tarihli ifadesinde; ma\u011fdur &#8230;\u2019\u0131n faizle kendilerine bor\u00e7 para verdi\u011fi y\u00f6n\u00fcndeki beyanlar\u0131n\u0131 kabul etmedi\u011fini, ma\u011fdurlara kesinlikle faiz kar\u015f\u0131l\u0131\u011f\u0131nda para vermediklerini, yaln\u0131zca 2009 y\u0131l\u0131nda giyim i\u015finde ortak olmak amac\u0131yla ma\u011fdur &#8230;\u2019a 90.000 TL ve \u00f6deme s\u0131k\u0131nt\u0131s\u0131 \u00e7ekti\u011fi bor\u00e7lar\u0131n\u0131 \u00f6demesi amac\u0131yla ma\u011fdur &#8230;\u2019e 60.000 TL para verdi\u011fini, 2009 y\u0131l\u0131nda ma\u011fdur &#8230;\u2019\u0131n, yan\u0131na gelerek paraya ihtiyac\u0131 oldu\u011funu s\u00f6yledi\u011fini, alaca\u011f\u0131 para kar\u015f\u0131l\u0131\u011f\u0131nda babas\u0131na ait bir ev ve bir d\u00fckk\u00e2n\u0131 satmay\u0131 \u00f6nerdi\u011fini, bunun \u00fczerine s\u00f6z konusu ev ve d\u00fckk\u00e2n kar\u015f\u0131l\u0131\u011f\u0131nda ma\u011fdurlara 170.000 TL \u00f6denmesi konusunda anla\u015fmaya vard\u0131klar\u0131n\u0131 ve s\u00f6z konusu miktar\u0131 bir hafta i\u00e7inde ma\u011fdur &#8230;\u2019e elden \u00f6dedi\u011fini, ma\u011fdurlar\u0131n da s\u00f6z konusu ev ve d\u00fckk\u00e2n\u0131 kendisine devrettiklerini, 2010 y\u0131l\u0131nda da ma\u011fdur &#8230;\u2019\u0131n bor\u00e7lar\u0131 nedeniyle Mercedes E250 marka arac\u0131n\u0131 satmay\u0131 d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fc s\u00f6yledi\u011fini, bu durumu arabas\u0131n\u0131 de\u011fi\u015ftirmeyi d\u00fc\u015f\u00fcnen tan\u0131k &#8230; &#8230;\u2019e anlatt\u0131\u011f\u0131n\u0131 ve ma\u011fdur &#8230; ile g\u00f6r\u00fc\u015ferek arac\u0131n 70.000 Euro\u2019ya devri konusunda anla\u015ft\u0131klar\u0131n\u0131, tan\u0131k &#8230; &#8230;\u2019in 2006 model BMW marka arac\u0131n\u0131 40.000 TL olarak sayd\u0131klar\u0131n\u0131, kalan 100.000 TL\u2019nin de ma\u011fdur &#8230;\u2019a pe\u015fin olarak \u00f6dendi\u011fini, ancak ara\u00e7 hacizli oldu\u011fu i\u00e7in devrin ger\u00e7ekle\u015fmedi\u011fini, arama s\u0131ras\u0131nda&#8230; Vakf\u0131n\u0131n \u00e7al\u0131\u015fma odas\u0131ndaki kilitli kasadan \u00e7\u0131kan ajandan\u0131n 22. sayfas\u0131ndaki kay\u0131tlar\u0131n ma\u011fdur &#8230;\u2019a giyim i\u015finde ortak olmak amac\u0131yla verdi\u011fi paraya ili\u015fkin oldu\u011funu, ma\u011fdur &#8230;\u2019dan ald\u0131\u011f\u0131 \u00e7ekin, verdi\u011fi paradan fazla olmas\u0131n\u0131n nedeninin kazand\u0131klar\u0131 k\u00e2r\u0131n eklenmesi oldu\u011funu, bor\u00e7 nedeniyle ba\u011flanan Mercedes E250 marka arac\u0131n bedelini ma\u011fdur &#8230;\u2019dan almak amac\u0131yla 20.000 TL\u2019lik sekiz adet senet d\u00fczenlendi\u011fini, aramada ele ge\u00e7irilen protokol\u00fcn de bu borcun \u00f6denmesine ili\u015fkin oldu\u011funu, ayr\u0131ca bu senetlerin ma\u011fdur &#8230;\u2019a giyim i\u015finde ortak olmak amac\u0131yla verdi\u011fi 90.000 TL\u2019lik borcu da i\u00e7erdi\u011fini, araya ma\u011fdur &#8230;\u2019in girmesi \u00fczerine inceleme d\u0131\u015f\u0131 san\u0131\u011fa da sorarak 230.000 TL\u2019lik borcu 160.000 TL\u2019ye d\u00fc\u015f\u00fcrd\u00fcklerini, ma\u011fdur &#8230;\u2019\u0131n tan\u0131k &#8230; &#8230;\u2019e satm\u0131\u015f oldu\u011fu arac\u0131n devrini ger\u00e7ekle\u015ftirmemesi nedeniyle ald\u0131\u011f\u0131 paralar\u0131n geri \u00f6demesi amac\u0131yla 30.12.2009 tarihinde&#8230; Vakf\u0131 M\u00fctevellili\u011fine dilek\u00e7e yazd\u0131\u011f\u0131n\u0131, bunu kendi borcu i\u00e7in de\u011fil tan\u0131k &#8230; &#8230;\u2019in borcu i\u00e7in yapt\u0131\u011f\u0131n\u0131, \u00e7eli\u015fki \u00fczerine sorulmas\u0131 \u00fczerine daire ve i\u015f yerini vak\u0131f ad\u0131na de\u011fil kendi ad\u0131na sat\u0131n ald\u0131\u011f\u0131n\u0131, ancak maddi s\u0131k\u0131nt\u0131lar nedeniyle vakfa satt\u0131\u011f\u0131n\u0131, her ne kadar 29.04.2011 tarihli ifadesinde ma\u011fdur &#8230;\u2019e vermi\u015f oldu\u011fu 60.000 TL\u2019nin \u00f6denmedi\u011fini s\u00f6ylemi\u015f ise de borcun ger\u00e7ekte bir hafta sonra \u00f6dendi\u011fini,<\/p>\n<p>Yarg\u0131lama evresinde vermi\u015f oldu\u011fu 25.01.2012 tarihli ifadesinde ise soru\u015fturma evresinde vermi\u015f oldu\u011fu ifadelerini aynen tekrar etti\u011fini, 2009 y\u0131l\u0131nda ma\u011fdur &#8230;\u2019a ait d\u00fckk\u00e2n gelirlerine ortak olmak amac\u0131yla kendisine bor\u00e7 olarak 90.000 TL para verdi\u011fini, bunun kar\u015f\u0131l\u0131\u011f\u0131nda ma\u011fdur &#8230;\u2019dan senet veya \u00e7ek almad\u0131\u011f\u0131n\u0131, ayr\u0131ca ma\u011fdur &#8230;\u2019e de kar\u015f\u0131l\u0131\u011f\u0131nda faiz talep etmeksizin 60.000 TL bor\u00e7 para verdi\u011fini, ma\u011fdur &#8230;\u2019in birka\u00e7 ay sonra bu borcu \u00f6dedi\u011fini, ma\u011fdur &#8230;\u2019\u0131n 2009 y\u0131l\u0131nda paraya ihtiyac\u0131 oldu\u011funu ve babas\u0131 ad\u0131na kay\u0131tl\u0131 bir ev ve d\u00fckk\u00e2n\u0131 satmak istedi\u011fini belirtmesi \u00fczerine al\u0131c\u0131 olmak istedi\u011fini s\u00f6yledi\u011fini, ma\u011fdur &#8230;\u2019la ev ve d\u00fckk\u00e2n\u0131n 170.000 TL\u2019ye al\u0131nmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda anla\u015ft\u0131klar\u0131n\u0131, paray\u0131 pe\u015fin olarak \u00f6demesi \u00fczerine evi \u00fczerine devrald\u0131\u011f\u0131n\u0131, ancak ma\u011fdur &#8230;\u2019\u0131n a\u011fabeyinin, bulundu\u011fu yere gelerek kendisinden 10.000 TL daha para istedi\u011fini, s\u00f6z konusu miktardaki paray\u0131 ma\u011fdur &#8230;\u2019\u0131n a\u011fabeyine \u00f6dedi\u011fini, evi almak i\u00e7in akrabas\u0131 olan &#8230;\u2019dan bor\u00e7 para ald\u0131\u011f\u0131n\u0131, ortak olmak amac\u0131yla verdi\u011fi 90.000 TL\u2019yi alamayaca\u011f\u0131n\u0131 anlay\u0131nca evi vakfa satmaya karar verdi\u011fini, s\u00f6z konusu ev ve d\u00fckk\u00e2n\u0131 herhangi bir bor\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda almad\u0131\u011f\u0131n\u0131, aramalar s\u0131ras\u0131nda ele ge\u00e7irilen kendisine ait ajanda da yaz\u0131l\u0131 bulunan &#8220;2009 y\u0131l\u0131 12 ayda 49.000TL verdim. 2010 y\u0131l\u0131 12. ay\u0131nda 53.000-TL\u2019lik \u00e7ek verdi, 2009, 11 ay\u0131nda 28.000-TL verdim. 2010, 12 ay\u0131na kadar 31.000-TL\u2019lik \u00e7ek verdi. 2009, 12 ayda 31.500-TL verdim, 2010 y\u0131l\u0131 12 ay\u0131na kadar 15.000-TL bedelli \u00e7ek verdi.&#8221; ibarelerinin ortak olmak i\u00e7in vermi\u015f oldu\u011fu 90.000 TL\u2019nin \u00fc\u00e7 farkl\u0131 seferde \u00f6denmesine ili\u015fkin oldu\u011funu, ajandas\u0131nda her ne kadar bu paralara kar\u015f\u0131l\u0131k kendisine belirli miktarlarda \u00e7ek verildi\u011fini not etmi\u015f ise de asl\u0131nda bu \u00e7eklerin kendisine verilmedi\u011fini, verilmedi\u011fi h\u00e2lde bu \u015fekilde not ald\u0131\u011f\u0131n\u0131, ma\u011fdur &#8230;\u2019\u0131n kendisine ait Mercedes marka arac\u0131 satmak istedi\u011fini s\u00f6ylemesi \u00fczerine konuyu iletti\u011fi tan\u0131k &#8230; &#8230;\u2019in arac\u0131 sat\u0131n almaya talip oldu\u011funu, taraflar\u0131n 70.000 Euro (140.000 TL) kar\u015f\u0131l\u0131\u011f\u0131nda anla\u015ft\u0131klar\u0131n\u0131, anla\u015fma do\u011frultusunda tan\u0131k &#8230; &#8230;\u2019in kendisine ait 40.000 TL\u2019lik BMW marka arac\u0131n devrini ger\u00e7ekle\u015ftirdi\u011fini ve 100.000 TL nakit paray\u0131 ma\u011fdur &#8230;\u2019a \u00f6dedi\u011fini, ancak Mercedes marka arac\u0131n borcunun bulunmas\u0131 nedeniyle tan\u0131k &#8230; &#8230;\u2019e devrinin sa\u011flanamad\u0131\u011f\u0131n\u0131, daha sonra &#8230;da araca el konuldu\u011funu, s\u00f6z konusu 140.000 TL ile ortak olmak amac\u0131yla ma\u011fdur &#8230;\u2019a vermi\u015f oldu\u011fu 90.000 TL nedeniyle bir protokol d\u00fczenlediklerini, ma\u011fdurlar\u0131n bor\u00e7lar\u0131nda indirime giderek bu protokolde kendilerine \u00f6denecek miktar\u0131 160.000 TL olarak belirlediklerini, alaca\u011f\u0131n 60.000 TL\u2019sinin kendisine, 100.000 TL\u2019sinin ise tan\u0131k &#8230; &#8230;\u2019e ait oldu\u011funu, d\u00fczenlenen senetlerde alacakl\u0131 olarak kendisinin g\u00f6r\u00fcld\u00fc\u011f\u00fcn\u00fc, vakfa ait 730.000 TL\u2019nin ma\u011fdurlara kulland\u0131r\u0131lmas\u0131 y\u00f6n\u00fcnde teklifte bulunmas\u0131 ile 195.000 TL olarak \u00f6denmek \u00fczere ma\u011fdur &#8230;\u2019a 150.000 TL bor\u00e7 vermesi ve bunun kar\u015f\u0131l\u0131\u011f\u0131nda kendisine t&#8230;at amac\u0131yla 150.000 TL ile 52.500 TL miktar\u0131ndaki \u00e7eklerin verilmesi iddialar\u0131n\u0131 kesinlikle kabul etmedi\u011fini, ma\u011fdurlara ait &#8230;taki evin, ma\u011fdur &#8230;\u2019\u0131n Opel Zafira marka arac\u0131 sat\u0131n almas\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131 olarak tan\u0131k &#8230;.\u2019e devredildi\u011fini, ma\u011fdur &#8230;\u2019la anla\u015farak s\u00f6z konusu arac\u0131 tan\u0131k Teymur\u2019a devrettiklerini, bu devir kar\u015f\u0131l\u0131\u011f\u0131nda ma\u011fdur &#8230;\u2019\u0131n galericiden para alaca\u011f\u0131n\u0131 bildi\u011fini, s\u00f6z konusu evi inceleme d\u0131\u015f\u0131 san\u0131k ad\u0131na devralan tan\u0131k &#8230;.\u2019in evi sonradan vakfa satt\u0131\u011f\u0131n\u0131, \u00fczerine at\u0131l\u0131 su\u00e7lamalar\u0131 kabul etmedi\u011fini, \u00f6ncelikle beraatini istedi\u011fini, ancak mahkemenin aksi kanaatte olmas\u0131 h\u00e2linde hakk\u0131nda h\u00fckm\u00fcn a\u00e7\u0131klanmas\u0131n\u0131n geri b\u0131rak\u0131lmas\u0131na karar verilmesini talep etti\u011fini,<\/p>\n<p>Savunmu\u015ftur.<\/p>\n<p>Uyu\u015fmazl\u0131k konusunda isabetli bir hukuki \u00e7\u00f6z\u00fcme ula\u015f\u0131labilmesi bak\u0131m\u0131ndan; &#8220;Tefecilik su\u00e7u&#8221; \u00fczerinde durulmas\u0131 gerekmektedir.<\/p>\n<p>Tefecilik su\u00e7u, 5237 say\u0131l\u0131 TCK&#8217;n\u0131n &#8220;Topluma Kar\u015f\u0131 Su\u00e7lar&#8221; ba\u015fl\u0131kl\u0131 \u00fc\u00e7\u00fcnc\u00fc k\u0131sm\u0131n\u0131n &#8220;Ekonomi, Sanayi ve Ticarete \u0130li\u015fkin Su\u00e7lar&#8221; ba\u015fl\u0131kl\u0131 dokuzuncu b\u00f6l\u00fcm\u00fcn\u00fcnde yer alan 241. maddesinde; &#8220;Kazan\u00e7 elde etmek amac\u0131yla ba\u015fkas\u0131na \u00f6d\u00fcn\u00e7 para veren ki\u015fi, iki y\u0131ldan be\u015f y\u0131la kadar hapis ve be\u015fbin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.&#8221; bi\u00e7iminde d\u00fczenlenmi\u015f,<\/p>\n<p>Madde gerek\u00e7esinde; &#8220;Faiz veya ba\u015fka bir namla da olsa kazan\u00e7 elde etmek amac\u0131yla ba\u015fkas\u0131na \u00f6d\u00fcn\u00e7 para verilmesi, tefecilik su\u00e7unu olu\u015fturur. Tefecilik su\u00e7u, iktisadi hayat\u0131m\u0131zda, &#8216;senet k\u0131rd\u0131rma&#8217; denen usulle de i\u015flenebilir. \u00d6rne\u011fin hen\u00fcz vadesi gelmemi\u015f bir bononun vadesinden \u00f6nce ba\u015fkas\u0131na verilerek kar\u015f\u0131l\u0131\u011f\u0131nda bono \u00fczerinde yaz\u0131l\u0131 mebla\u011fdan daha az bir paran\u0131n al\u0131nmas\u0131 durumunda tefecilik su\u00e7u olu\u015fur. \u00c7\u00fcnk\u00fc, bu durumda bononun el de\u011fi\u015ftirmesi, ki\u015filer aras\u0131nda do\u011fmu\u015f olan bir alacak bor\u00e7 ili\u015fkisine dayanmamaktad\u0131r. \u0130fade yerinde ise, bu durumlarda, birer \u00f6deme arac\u0131 olan bononun veya \u00e7ekin kendisi sat\u0131lmakta ve sat\u0131n al\u0131nmaktad\u0131r.<\/p>\n<p>\u0130zlenen su\u00e7 politikas\u0131 gere\u011fince, kazan\u00e7 elde etmek amac\u0131yla ba\u015fkas\u0131na \u00f6d\u00fcn\u00e7 para veren ki\u015fi cezaland\u0131r\u0131lmaktad\u0131r. Buna kar\u015f\u0131l\u0131k, \u00f6d\u00fcn\u00e7 para alan ki\u015fi cezaland\u0131r\u0131lmamaktad\u0131r.&#8221; \u015feklinde a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n<p>5237 say\u0131l\u0131 TCK \u00f6ncesinde tefecilik su\u00e7u m\u00fclga 2279 say\u0131l\u0131 \u00d6d\u00fcn\u00e7 Para Verme \u0130\u015fleri Kanunu\u2019nda ve 90 say\u0131l\u0131 \u00d6d\u00fcn\u00e7 Para Verme \u0130\u015fleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname\u2019de d\u00fczenlenmi\u015f, 765 say\u0131l\u0131 TCK&#8217;da tefecilik su\u00e7una yer verilmemi\u015ftir.<\/p>\n<p>Tefecilik su\u00e7u, 5237 say\u0131l\u0131 TCK i\u00e7erisine 241. maddeyle d\u00e2hil edilmi\u015f ise de tan\u0131m\u0131 yap\u0131lmam\u0131\u015ft\u0131r. Buna kar\u015f\u0131l\u0131k m\u00fclga 90 say\u0131l\u0131 KHK ve 2279 say\u0131l\u0131 Kanun\u2019da &#8220;tefeci&#8221; ve &#8220;tefecilik&#8221; kavramlar\u0131n\u0131n tan\u0131mlar\u0131 yap\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re, 2279 say\u0131l\u0131 Kanun\u2019un 14. maddesinde;<\/p>\n<p>&#8220;1 inci maddeye g\u00f6re izin almaya mecbur olan hakiki veya h\u00fckmi \u015fah\u0131slardan bu mecburiyete riayet etmeyenlere veya 9 uncu madde h\u00fck\u00fcmlerine g\u00f6re Bakanlar Kurulunca ittihaz edilecek kararlara ayk\u0131r\u0131 hareket eyleyenlere ve beyannamelerindeki \u015fartlar\u0131 ve faiz hadlerini muvazaa ile gizleyenlere tefeci denir.&#8221;,<\/p>\n<p>90 say\u0131l\u0131 KHK&#8217;n\u0131n 9. (De\u011fi\u015fik madde: 21\/06\/1994-KHK-545\/9. md.) maddesinde ise;<\/p>\n<p>&#8220;Bu Kanun H\u00fckm\u00fcnde Kararname uyar\u0131nca ikrazat\u00e7\u0131l\u0131k yapmak \u00fczere izin al\u0131nmadan, faiz veya her ne ad alt\u0131nda olursa olsun, bir ivaz kar\u015f\u0131l\u0131\u011f\u0131 veya ipotek almak suretiyle, \u00f6d\u00fcn\u00e7 para verme i\u015flemlerinin yap\u0131lmas\u0131 veya bu i\u015flerin meslek ittihaz edilmesi ve Kanun H\u00fckm\u00fcnde Kararname uyar\u0131nca al\u0131nan ikrazat\u00e7\u0131l\u0131k izni iptal edildi\u011fi halde \u00f6d\u00fcn\u00e7 para verme i\u015flerine devam edilmesi, tefecilik say\u0131l\u0131r.&#8221; \u015feklinde tan\u0131mlara yer verilmi\u015ftir.<br \/>\nTefecilik kavram\u0131, ikrazat\u00e7\u0131l\u0131k kavram\u0131 ile de yak\u0131ndan ilgili olup 90 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname\u2019nin (De\u011fi\u015fik: 21.6.1994-KHK &#8211; 545\/3 md.)<\/p>\n<p>3\/a bendinde ikrazat\u00e7\u0131;<\/p>\n<p>&#8220;Devaml\u0131 ve mutad meslek halinde, faiz veya her ne ad alt\u0131nda olursa olsun bir ivaz kar\u015f\u0131l\u0131\u011f\u0131 veya ipotek almak suretiyle, \u00f6d\u00fcn\u00e7 para verme i\u015fleriyle u\u011fra\u015fan veya \u00f6d\u00fcn\u00e7 para verme i\u015flerine arac\u0131l\u0131k eden ve kendilerine faaliyet izni verilen ger\u00e7ek ki\u015filer&#8221; olarak tan\u0131mlanm\u0131\u015ft\u0131r.<br \/>\nTefecilik su\u00e7uyla korunan hukuksal de\u011fer serbest rekabet mekanizmas\u0131 ve ekonomik&#8230;m\u0131n g\u00fcvenilirli\u011fidir. Bu nedenle su\u00e7 TCK&#8217;n\u0131n &#8220;Topluma Kar\u015f\u0131 Su\u00e7lar&#8221; k\u0131sm\u0131n\u0131n &#8220;Ekonomi, Sanayi ve Ticarete \u0130li\u015fkin Su\u00e7lar&#8221; b\u00f6l\u00fcm\u00fcnde d\u00fczenlenmi\u015ftir. Su\u00e7un konusunu kazan\u00e7 kar\u015f\u0131l\u0131\u011f\u0131 ba\u015fkas\u0131na verilen \u00f6d\u00fcn\u00e7 para olu\u015fturur. T\u00fcrk Dil Kurumu S\u00f6zl\u00fc\u011f\u00fc\u2019nde \u00f6d\u00fcn\u00e7; &#8220;\u0130leride geri verilmek veya al\u0131nmak \u015fart\u0131yla al\u0131nan veya verilen \u015fey&#8221; olarak ifade edilmi\u015ftir. Ancak burada \u00f6d\u00fcn\u00e7 olarak verilen her \u015fey bu su\u00e7un konusunu olu\u015fturmayacak, madde metninde de a\u00e7\u0131k \u015fekilde ifade edildi\u011fi gibi yaln\u0131zca &#8220;para&#8221; bu su\u00e7un konusunu olu\u015fturacakt\u0131r. \u00d6te yandan paran\u0131n T\u00fcrk paras\u0131 ya da yabanc\u0131 para olmas\u0131 su\u00e7un olu\u015fmas\u0131 bak\u0131m\u0131ndan \u00f6nem ta\u015f\u0131mamaktad\u0131r. Gerek T\u00fcrk paras\u0131 gerekse de yabanc\u0131 para tefecilik su\u00e7unun maddi konusu olabilir.<\/p>\n<p>Tefecilik su\u00e7unun hareket unsuru, kazan\u00e7 elde etmek amac\u0131yla ba\u015fkas\u0131na \u00f6d\u00fcn\u00e7 para verme i\u015flemidir. Bu su\u00e7un olu\u015fmas\u0131 i\u00e7in \u00f6ncelikle ikrazat\u00e7\u0131l\u0131k yapmak \u00fczere yetkili organlardan izin al\u0131nmam\u0131\u015f olmal\u0131 ya da verilen iznin iptal edilmi\u015f olmas\u0131 gerekir. \u0130zin al\u0131narak faiz kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6d\u00fcn\u00e7 para verilmesi eylemi su\u00e7 olmayacakt\u0131r.<\/p>\n<p>Tefecilik su\u00e7unun olu\u015fmas\u0131 i\u00e7in, fail taraf\u0131ndan ba\u015fka birisine \u00f6d\u00fcn\u00e7 olarak para verilmi\u015f olmas\u0131 gerekmektedir. Ayr\u0131ca verilen bu paran\u0131n da kazan\u00e7 elde etmek amac\u0131yla verilmi\u015f olmas\u0131 gerekir. Bir kimsenin paraya ihtiyac\u0131 olan ki\u015fiye yard\u0131mc\u0131 olmak amac\u0131yla para verip bir s\u00fcre sonra geri almas\u0131 su\u00e7 olu\u015fturmayacakt\u0131r.<\/p>\n<p>5237 say\u0131l\u0131 TCK y\u00fcr\u00fcrl\u00fc\u011fe girmeden \u00f6nceki d\u00f6nemde tefecilik su\u00e7unun olu\u015fmas\u0131 i\u00e7in Ceza Genel Kurulunun 03.07.1995 tarihli ve 207-236 say\u0131l\u0131 karar\u0131nda da vurguland\u0131\u011f\u0131 \u00fczere, bir kimsenin birden fazla ki\u015fiye s\u00fcrekli ve sistemli bir bi\u00e7imde faiz kar\u015f\u0131l\u0131\u011f\u0131 \u00f6d\u00fcn\u00e7 para vermek suretiyle kendisine \u00e7\u0131kar sa\u011flamas\u0131 gerekmektedir. 5237 say\u0131l\u0131 TCK&#8217;n\u0131n 241. maddesindeki d\u00fczenlemeye g\u00f6re ise ki\u015finin yaln\u0131zca bir ki\u015fiye \u00f6d\u00fcn\u00e7 para vermesi su\u00e7un olu\u015fmas\u0131 i\u00e7in yeterli olup bu i\u015fi meslek haline d\u00f6n\u00fc\u015ft\u00fcr\u00fcp d\u00f6n\u00fc\u015ft\u00fcrmemesinin bir \u00f6nemi bulunmamaktad\u0131r. Bu nedenle su\u00e7un temadi etti\u011finden ve birden fazla ki\u015fiye \u00f6d\u00fcn\u00e7 para verilmesinin tek su\u00e7 olu\u015fturdu\u011fundan bahsedilemeyecektir.<\/p>\n<p>Tefecilik su\u00e7u, kazan\u00e7 elde etmek amac\u0131yla ba\u015fkas\u0131na \u00f6d\u00fcn\u00e7 para verme eylemiyle tamamlan\u0131r. Kasten i\u015flenen bir su\u00e7 olup su\u00e7un tamamlanmas\u0131 i\u00e7in fiilen kazan\u00e7 elde edilip edilmedi\u011finin ve \u00f6d\u00fcn\u00e7 verilen paran\u0131n geri \u00f6denip \u00f6denmedi\u011finin bir \u00f6nemi bulunmamaktad\u0131r. Su\u00e7 tarihi ise kazan\u00e7 elde etmek amac\u0131yla \u00f6d\u00fcn\u00e7 paran\u0131n verildi\u011fi tarihtir.<\/p>\n<p>Tefecilik su\u00e7unun ma\u011fduru konusunda \u00f6\u011fretide ve yarg\u0131 kararlar\u0131nda farkl\u0131 g\u00f6r\u00fc\u015fler bulunmaktad\u0131r. Bu g\u00f6r\u00fc\u015fler su\u00e7un ma\u011fdurunun \u00f6d\u00fcn\u00e7 para alan ger\u00e7ek ki\u015fi mi yoksa toplumun geneli mi oldu\u011fu hususunda yo\u011funla\u015fmaktad\u0131r. Bu g\u00f6r\u00fc\u015fleri k\u0131saca incelemek gerekirse;<\/p>\n<p>\u00d6rne\u011fin Yrd. Do\u00e7. Dr. Fatih Birtek&#8217;e g\u00f6re, tefecilik su\u00e7unun ma\u011fduru, \u00f6d\u00fcn\u00e7 para alan ger\u00e7ek ki\u015fidir. Yazara g\u00f6re bu su\u00e7 bak\u0131m\u0131ndan ma\u011fdur, genellikle acil ekonomik kayna\u011fa ihtiya\u00e7 duyan ancak banka ve di\u011fer kredi kurumlar\u0131na m\u00fcracaat edemeyen, m\u00fcracaat etse de ekonomik ihtiyac\u0131n\u0131 bu kurumlar vas\u0131tas\u0131yla kar\u015f\u0131layamayan ekonomik a\u00e7\u0131dan zor durumda bulunan ki\u015filerdir.<\/p>\n<p>Bir k\u0131s\u0131m yazarlar ise tefecilik su\u00e7unun ma\u011fdurunun toplumun geneli oldu\u011funu savunmaktad\u0131rlar. \u00d6rne\u011fin Prof. Dr. \u0130zzet \u00d6zgen\u00e7 bu su\u00e7un ma\u011fdurunun \u00f6d\u00fcn\u00e7 para alan ki\u015fi olamayaca\u011f\u0131n\u0131, zira bu su\u00e7un asl\u0131nda \u00e7ok failli su\u00e7lardan (kar\u015f\u0131la\u015fma su\u00e7u) oldu\u011funu ve fakat izlenen su\u00e7 politikas\u0131 gere\u011fince \u00f6d\u00fcn\u00e7 para alan\u0131n cezaland\u0131r\u0131lmad\u0131\u011f\u0131n\u0131, ne var ki bunun o ki\u015fiyi ma\u011fdur kabul etmek anlam\u0131na da gelmeyece\u011fini ifade etmektedir. Yazara g\u00f6re, tefecilik su\u00e7unun ma\u011fduru toplumu olu\u015fturan ve istikrarl\u0131 makroekonomide yarar\u0131 bulunan herkestir.<\/p>\n<p>Benzer \u015fekilde &#8230; da tefecilik su\u00e7unun ma\u011fdurunun \u00f6d\u00fcn\u00e7 para alan ve bu nedenle ekonomik y\u00f6nden s\u00f6m\u00fcr\u00fclen bireyler de\u011fil, \u00f6d\u00fcn\u00e7 para verme i\u015fl&#8230;in ilgili mevzuatta \u00f6ng\u00f6r\u00fclen kurallara ayk\u0131r\u0131 olarak yap\u0131lmas\u0131ndan dolay\u0131 \u00e7\u0131karlar\u0131 ihlal edilen toplumun b\u00fct\u00fcn bireyleri, yani toplum oldu\u011funu ileri s\u00fcrmektedir. Yine&#8230;r,&#8230; ve &#8230;&#8217;a g\u00f6re de tefecilik su\u00e7unun ma\u011fduru belli kimselerden ve say\u0131dan olu\u015fmayan topluluktur. K\u0131sacas\u0131 bu su\u00e7ta \u00f6d\u00fcn\u00e7 para alan de\u011fil, t\u00fcm toplum ma\u011fdurdur.<\/p>\n<p>Buna kar\u015f\u0131n baz\u0131 yazarlar, konuyu ma\u011fdur &#8211; su\u00e7tan zarar g\u00f6ren kavramlar\u0131 \u00fczerinden ele alm\u0131\u015flard\u0131r. \u00d6rne\u011fin&#8230;,&#8230;.,&#8230;. ve &#8230;&#8217;ye g\u00f6re; su\u00e7un ma\u011fduru genellikle acil ekonomik ihtiyaca gereksinim duyan ve banka ve di\u011fer kredi kurumlar\u0131na m\u00fcracaat edemeyen veya m\u00fcracaat etse de bu kurumlardan kredi alamayan ve dolay\u0131s\u0131yla ekonomik a\u00e7\u0131dan zor durumda bulunan ki\u015fidir. Ma\u011fdur, su\u00e7un icra hareketlerinin \u00fczerinde ger\u00e7ekle\u015fti\u011fi ki\u015fidir. O halde, \u00f6d\u00fcn\u00e7 para alan su\u00e7un ma\u011fdurudur. Buna kar\u015f\u0131n, hakl\u0131 \u00e7\u0131kar\u0131 bir \u015fekilde zedelenen ki\u015fi ise su\u00e7tan zarar g\u00f6ren oldu\u011funa g\u00f6re kamu, yani toplumun bu su\u00e7ta su\u00e7tan zarar g\u00f6ren oldu\u011funu da kabul etmek gerekir.<\/p>\n<p>Yarg\u0131tay uygulamalar\u0131na bak\u0131ld\u0131\u011f\u0131nda ise, 5237 say\u0131l\u0131 TCK \u00f6ncesinde ivaz kar\u015f\u0131l\u0131\u011f\u0131 \u00f6d\u00fcn\u00e7 para alanlar\u0131n tefecilik su\u00e7unun ma\u011fduru olamayaca\u011f\u0131 noktas\u0131nda genel bir kabul bulunmaktad\u0131r. Nitekim Ceza Genel Kurulunun 29.05.1989 tarihli ve 147-209 say\u0131l\u0131 karar\u0131nda;<\/p>\n<p>&#8220;San\u0131k hakk\u0131ndaki dava izin belgesi olmaks\u0131z\u0131n \u00f6d\u00fcn\u00e7 para vermek su\u00e7undan a\u00e7\u0131lm\u0131\u015ft\u0131r. San\u0131\u011fa y\u00fcklenen bu eylemden ger\u00e7ek ya da t\u00fczel ki\u015filerin zarara u\u011frad\u0131klar\u0131 s\u00f6ylenemez. Ancak, bu t\u00fcr faaliyetlerin Devletin denetim ve g\u00f6zetimi alt\u0131nda ve izin belgesi al\u0131nmak suretiyle yap\u0131lmas\u0131 gerekir. O halde Maliye Hazinesi bu su\u00e7larda ma\u011fdur s\u0131fat\u0131n\u0131 kazanabilir. \u0130zin almadan \u00f6d\u00fcn\u00e7 para vermek suretiyle faaliyette bulundu\u011fu iddia edilen san\u0131\u011f\u0131n bu eyl&#8230;den ma\u011fdurun do\u011frudan do\u011fruya zarara u\u011frad\u0131\u011f\u0131 s\u00f6ylenemeyece\u011finden, ma\u011fdur s\u0131fat\u0131n\u0131 kazanmas\u0131 m\u00fcmk\u00fcn olmayan \u015fik\u00e2yet\u00e7inin temyiz ist&#8230;in reddine karar verilmelidir.&#8221; sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>5237 say\u0131l\u0131 TCK&#8217;n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesinden sonra ise Yarg\u0131tay, tefeciden kazan\u00e7 kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7 para ald\u0131\u011f\u0131 belirtilen ki\u015filerin su\u00e7un ma\u011fduru, Hazinenin ise su\u00e7tan zarar g\u00f6ren oldu\u011funu kabul etmi\u015ftir (\u00d6rne\u011fin Yarg\u0131tay 5. Ceza Dairesinin 02.10.2015 tarihli ve 10871-14742 say\u0131l\u0131 karar\u0131).<br \/>\nAncak, Ceza Genel Kurulunun 26.04.2016 tarihli ve 118-208 say\u0131l\u0131 karar\u0131nda; tefecilik su\u00e7u ile korunan hukuki yarar ve bu ba\u011flamda su\u00e7un topluma kar\u015f\u0131 su\u00e7lar b\u00f6l\u00fcm\u00fcnde d\u00fczenlenmesi kar\u015f\u0131s\u0131nda bu su\u00e7un ma\u011fdurunun toplumu olu\u015fturan bireylerin tamam\u0131n\u0131n, di\u011fer bir ifadeyle kamunun oldu\u011fu, eyl&#8230; belirli bir ki\u015finin zarar\u0131na olarak i\u015flenmesi h\u00e2linde bu ki\u015finin ma\u011fdur de\u011fil, su\u00e7tan zarar g\u00f6ren olaca\u011f\u0131 kabul edilmi\u015ftir.<br \/>\nDi\u011fer yandan, tefecilik su\u00e7unda ivaz kar\u015f\u0131l\u0131\u011f\u0131 \u00f6d\u00fcn\u00e7 para alanlar\u0131n hukuki niteli\u011findeki bu tart\u0131\u015fmalara kar\u015f\u0131n gerek \u00f6\u011fretide gerekse yarg\u0131sal kararlarda 5237 say\u0131l\u0131 TCK d\u00f6n&#8230;de farkl\u0131 ki\u015filere kar\u015f\u0131 \u00f6d\u00fcn\u00e7 para veren ki\u015fi hakk\u0131nda bir su\u00e7 i\u015fleme karar\u0131 ile hareket etti\u011fi s\u00fcrece zincirleme su\u00e7 h\u00fck\u00fcmlerinin uygulanmas\u0131 gerekti\u011fi noktas\u0131nda birlik bulunmaktad\u0131r. Yeni TCK d\u00f6n&#8230;de TCK&#8217;n\u0131n 241. maddesinde d\u00fczenlenen tefecilik su\u00e7unun, kazan\u00e7 elde etmek amac\u0131yla bor\u00e7 para verilmesiyle olu\u015faca\u011f\u0131, bunu meslek h\u00e2line getirmenin su\u00e7un unsurlar\u0131 i\u00e7erisinde yer almad\u0131\u011f\u0131 da g\u00f6zetilerek, de\u011fi\u015fik zamanlarda ve farkl\u0131 ki\u015filere kar\u015f\u0131 tefecilik eyl&#8230;i zincirleme olarak i\u015fleyen san\u0131k hakk\u0131nda TCK&#8217;n\u0131n 43. maddesinin uygulanmas\u0131 gerekti\u011fi, bu itibarla hukuki kesinti olu\u015fturan iddianame tarihinden evvel san\u0131k hakk\u0131nda dava konusu olsun ya da olmas\u0131n t\u00fcm eylemlerin tesels\u00fcl\u00fcn i\u00e7erisinde de\u011ferlendirilmesi, iddianame tarihinden sonraki eylemlerin ise ger\u00e7ek i\u00e7tima h\u00fck\u00fcmleri ve varsa kendi i\u00e7inde tesels\u00fcl h\u00fck\u00fcmleri de\u011ferlendirilmek suretiyle karara ba\u011flanmas\u0131 gerekece\u011fi kabul edilmektedir.<\/p>\n<p>Bu a\u00e7\u0131klamalar \u0131\u015f\u0131\u011f\u0131nda uyu\u015fmazl\u0131k konusu de\u011ferlendirildi\u011finde;<\/p>\n<p>San\u0131\u011f\u0131n inceleme d\u0131\u015f\u0131 san\u0131kla birlikte ma\u011fdurlara s\u00fcrekli ve sistemli bir \u015feklide \u00e7\u0131kar kar\u015f\u0131l\u0131\u011f\u0131 \u00f6d\u00fcn\u00e7 para verme eylemlerini ger\u00e7ekle\u015ftirdi\u011fi iddias\u0131yla a\u00e7\u0131lan kamu davas\u0131 sonucunda Yerel Mahkemece, resm\u00ee kanallardan tespit edilen mal varl\u0131klar\u0131 ve gelirleri ile m\u00fctenasip olmayacak \u015fekilde yo\u011fun bir para trafi\u011fi y\u00f6neten san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n, \u00e7al\u0131\u015ft\u0131klar\u0131 vakf\u0131n mal varl\u0131\u011f\u0131n\u0131 kullanarak mali a\u00e7\u0131dan zor durumdaki ma\u011fdurlara zincirleme \u015fekilde faiz kar\u015f\u0131l\u0131\u011f\u0131 \u00f6d\u00fcn\u00e7 para verdikleri sabit g\u00f6r\u00fclerek tefecilik su\u00e7undan mahk\u00fbmiyetlerine karar verildi\u011fi ve s\u00f6z konusu mahk\u00fbmiyet h\u00fck\u00fcmlerinin \u00d6zel Dairece onand\u0131\u011f\u0131,<\/p>\n<p>Her ne kadar san\u0131k a\u015famalarda; ma\u011fdurlara kesinlikle faiz kar\u015f\u0131l\u0131\u011f\u0131nda para vermedi\u011fini, yaln\u0131zca 2009 y\u0131l\u0131nda giyim i\u015finde ortak olmak amac\u0131yla ma\u011fdur &#8230;\u2019a 90.000 TL ve \u00f6deme s\u0131k\u0131nt\u0131s\u0131 \u00e7ekti\u011fi bor\u00e7lar\u0131n\u0131 \u00f6demesi amac\u0131yla ma\u011fdur &#8230;\u2019e 60.000 TL para verdi\u011fini, vermi\u015f oldu\u011fu paralar kar\u015f\u0131l\u0131\u011f\u0131nda faiz talebinde bulunmad\u0131\u011f\u0131n\u0131, 2009 y\u0131l\u0131nda ma\u011fdur &#8230;\u2019\u0131n \u00f6nerisi \u00fczerine ma\u011fdur &#8230;\u2019e ait bir ev ve bir d\u00fckk\u00e2n\u0131 sat\u0131n alarak kar\u015f\u0131l\u0131\u011f\u0131nda ma\u011fdurlara 170.000 TL \u00f6dedi\u011fini, 2010 y\u0131l\u0131nda da ma\u011fdur &#8230;\u2019\u0131n bor\u00e7lar\u0131 nedeniyle Mercedes E250 marka arac\u0131n\u0131 satmay\u0131 d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fc, arac\u0131n tan\u0131k &#8230; &#8230; taraf\u0131ndan 40.000 TL olarak de\u011fer bi\u00e7ilen 2006 model BMW marka arac\u0131n devri ve 100.000 TL nakit para kar\u015f\u0131l\u0131\u011f\u0131nda sat\u0131n al\u0131nd\u0131\u011f\u0131n\u0131, ancak Mercedes marka arac\u0131n borcunun bulunmas\u0131 nedeniyle tan\u0131k &#8230; &#8230;\u2019e devrinin sa\u011flanamad\u0131\u011f\u0131n\u0131, Mercedes marka ara\u00e7tan kaynaklanan 140.000 TL ile ortak olmak amac\u0131yla ma\u011fdur &#8230;\u2019a vermi\u015f oldu\u011fu 90.000 TL\u2019nin ma\u011fdurlar taraf\u0131ndan kendilerine \u00f6denmesine ili\u015fkin bir protokol d\u00fczenlediklerini, ancak bu protokol\u00fc d\u00fczenlerken ma\u011fdurlar\u0131n bor\u00e7lar\u0131nda indirime giderek kendilerine \u00f6denecek miktar\u0131 160.000 TL olarak belirlediklerini, alaca\u011f\u0131n 60.000 TL\u2019sinin kendisine, 100.000 TL\u2019sinin ise tan\u0131k &#8230; &#8230;\u2019e ait oldu\u011funu, ma\u011fdur &#8230;\u2019\u0131n, borcun birer ayl\u0131k vadelerle \u00f6denmesiyle ilgili 20.000 TL\u2019lik sekiz adet senedi d\u00fczenleyerek kendilerine verdi\u011fini, senetlerde alacakl\u0131 olarak kendisinin g\u00f6r\u00fcnd\u00fc\u011f\u00fcn\u00fc, vakfa ait 730.000 TL\u2019nin ma\u011fdurlara kulland\u0131r\u0131lmas\u0131 y\u00f6n\u00fcnde teklifte bulunmas\u0131 ile 195.000 TL olarak \u00f6denmek \u00fczere ma\u011fdur &#8230;\u2019a 150.000 TL bor\u00e7 vermesi ve bunun kar\u015f\u0131l\u0131\u011f\u0131nda kendisine t&#8230;at amac\u0131yla 150.000 TL ile 52.500 TL miktar\u0131ndaki \u00e7eklerin verilmesi iddialar\u0131n\u0131 kabul etmedi\u011fini ve ma\u011fdurlara ait &#8230;taki ta\u015f\u0131nmazlar\u0131n, ma\u011fdur &#8230;\u2019\u0131n inceleme d\u0131\u015f\u0131 san\u0131\u011fa ait Opel Zafira marka arac\u0131 sat\u0131n almas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda tan\u0131k &#8230;.\u2019e devredildi\u011fini savunmu\u015f ve bu savunmalar\u0131 Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn san\u0131\u011f\u0131n vak\u0131f mal varl\u0131\u011f\u0131n\u0131 kullanarak faiz kar\u015f\u0131l\u0131\u011f\u0131nda bor\u00e7 para verdi\u011fine ili\u015fkin bir verinin bulunmad\u0131\u011f\u0131na dair 10.10.2013 tarihli ve 19305 say\u0131l\u0131 yaz\u0131s\u0131, ma\u011fdur &#8230;\u2019\u0131n &#8230;taki ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131na ili\u015fkin inceleme konusu dosyada vermi\u015f oldu\u011fu beyanlar\u0131 ile \u00e7eli\u015fki olu\u015fturan &#8230;2. Asliye Ceza Mahkemesinin 2011\/324 esas say\u0131l\u0131 dosyas\u0131 kapsam\u0131nda yap\u0131lan 07.11.2011 tarihli duru\u015fma tutana\u011f\u0131, san\u0131\u011f\u0131n ge\u00e7imini tefecilikten sa\u011flamad\u0131\u011f\u0131na ili\u015fkin &#8230;\u0130l Emniyet M\u00fcd\u00fcrl\u00fc\u011f\u00fc g\u00f6revlilerince d\u00fczenlenen 24.01.2012 tarihli ara\u015ft\u0131rma tutana\u011f\u0131 ile &#8230;\u0130l Merkez Jandarma Komutanl\u0131\u011f\u0131nca d\u00fczenlenen 09.04.2013 tarihli tutanak ve k\u0131smen de inceleme d\u0131\u015f\u0131 san\u0131k ile tan\u0131klar &#8230;&#8230;. ve &#8230;\u2019in beyanlar\u0131 ile desteklenmi\u015f ise de;<\/p>\n<p>Ma\u011fdurlar\u0131n a\u015famalarda b\u00fcy\u00fck oranda tutarl\u0131l\u0131k g\u00f6steren san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131ktan faiz kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7 para ald\u0131klar\u0131na ili\u015fkin anlat\u0131mlar\u0131, bu anlat\u0131mlara kar\u015f\u0131l\u0131k san\u0131k ve birlikte hareket etti\u011fi inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n, gerek kendi i\u00e7lerinde gerekse birbirlerinin savunmalar\u0131yla \u00e7eli\u015fki i\u00e7erisinde bulunan beyanlar\u0131, san\u0131k, inceleme d\u0131\u015f\u0131 san\u0131k ve tan\u0131klar &#8230; &#8230; ile &#8230;.\u2019in ta\u015f\u0131nmaz al\u0131m sat\u0131mlar\u0131 ve banka i\u015flemlerinin \u015f\u00fcpheli olabilece\u011fine ili\u015fkin &#8230;Emniyet M\u00fcd\u00fcrl\u00fc\u011f\u00fc g\u00f6revlilerince d\u00fczenlenen 22.11.2011 tarihli inceleme ve tespit tutana\u011f\u0131, san\u0131k ile inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n birlikte tefecilik yapt\u0131klar\u0131na ili\u015fkin &#8230;\u0130l Merkez Jandarma Komutanl\u0131\u011f\u0131 g\u00f6revlilerince d\u00fczenlenen 04.04.2013 tarihli tutanak, yine san\u0131k ve inceleme d\u0131\u015f\u0131 san\u0131\u011f\u0131n birlikte hareket etmek suretiyle vakf\u0131n mal varl\u0131\u011f\u0131n\u0131 kullanarak ma\u011fdurlara faiz kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7 para verdiklerine ili\u015fkin hukuk\u00e7u ve Say\u0131\u015ftay emekli uzman denet\u00e7ilerinden olu\u015fan heyet\u00e7e d\u00fczenlenen 22.07.2013 tarihli bilirki\u015fi raporu, san\u0131klar\u0131n vak\u0131f kaynaklar\u0131ndan tefecilik yapt\u0131klar\u0131 y\u00f6n\u00fcndeki iddialar\u0131n baz\u0131 somut delillere dayal\u0131 kuvvetli \u015f\u00fcphe te\u015fkil etti\u011fine ve \u00f6zellikle al\u0131nan ifadeler yoluyla ula\u015f\u0131lan bilgilerin s\u00f6z konusu \u015f\u00fcpheyi g\u00fc\u00e7lendirdi\u011fine ili\u015fkin Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Ba\u015fm\u00fcfetti\u015fi taraf\u0131ndan Rehberlik ve Tefti\u015f Ba\u015fkanl\u0131\u011f\u0131na hitaben yaz\u0131lan 12.12.2013 tarihli ve 67-46\/46 say\u0131l\u0131 yaz\u0131 i\u00e7eri\u011fi, inceleme konusu dosya kapsam\u0131nda yap\u0131lan mali durum ara\u015ft\u0131rmalar\u0131na da yans\u0131d\u0131\u011f\u0131 \u00fczere san\u0131\u011f\u0131n ayl\u0131k geliri ile a\u00e7\u0131klanmas\u0131 m\u00fcmk\u00fcn olmayan miktarlarda ta\u015f\u0131nmaz al\u0131mlar\u0131 ve bor\u00e7 para verme i\u015flemleri ger\u00e7ekle\u015ftirmesi, savunmas\u0131n\u0131n aksine bor\u00e7 olarak verdi\u011fini belirtti\u011fi paralarla ilgili olarak faiz kararla\u015ft\u0131rmamas\u0131n\u0131n hayat\u0131n ola\u011fan ak\u0131\u015f\u0131na ve g\u00fcn\u00fcn ekonomik ko\u015fullar\u0131na ayk\u0131r\u0131 olmas\u0131, san\u0131\u011f\u0131n yap\u0131lan aramalar sonucu ele ge\u00e7irilen senet, protokol ve ki\u015fisel ajandas\u0131na kaydetti\u011fi notlarla ilgili gerekli a\u00e7\u0131klamay\u0131 yapamamas\u0131 hususlar\u0131 birlikte de\u011ferlendirildi\u011finde;<\/p>\n<p>Ba\u015fbakanl\u0131k Hazine M\u00fcste\u015farl\u0131\u011f\u0131nca d\u00fczenlenen 27.12.2012 tarihli ve 1168 say\u0131l\u0131 yaz\u0131 i\u00e7eri\u011finden de anla\u015f\u0131laca\u011f\u0131 gibi 90 say\u0131l\u0131 \u00d6d\u00fcn\u00e7 Para Verme \u0130\u015fleri hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname&#8217;nin 5. maddesi gere\u011fince kendisine ikrazat\u00e7\u0131l\u0131k faaliyet izni verilmeyen san\u0131\u011f\u0131n, ayn\u0131 su\u00e7u i\u015fleme karar\u0131n\u0131n icras\u0131 kapsam\u0131nda ma\u011fdurlara de\u011fi\u015fik zamanlarda ve birden fazla kez faiz kar\u015f\u0131l\u0131\u011f\u0131nda bor\u00e7 para verdi\u011fi, bu suretle san\u0131\u011fa at\u0131l\u0131 tefecilik su\u00e7unun unsurlar\u0131yla sabit oldu\u011fu kabul edilmelidir.<\/p>\n<p>Bu itibarla Yarg\u0131tay &#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131 itiraz\u0131n\u0131n reddine karar verilmelidir.<\/p>\n<p>\u00c7o\u011funluk g\u00f6r\u00fc\u015f\u00fcne kat\u0131lmayan bir Ceza Genel Kurulu \u00dcyesi; &#8220;\u0130tiraz\u0131n kabul\u00fcne karar verilmesi gerekti\u011fi&#8221; d\u00fc\u015f\u00fcncesiyle kar\u015f\u0131 oy kullanm\u0131\u015ft\u0131r.<\/p>\n<p>SONU\u00c7:<\/p>\n<p>1) Yarg\u0131tay &#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131 itiraz\u0131n\u0131n REDD\u0130NE,<\/p>\n<p>2- Dosyan\u0131n, mahalline g\u00f6nderilmek \u00fczere Yarg\u0131tay &#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131na TEVD\u0130 ED\u0130LMES\u0130NE, 24.11.2020 tarihinde yap\u0131lan m\u00fczakerede oy \u00e7oklu\u011fuyla karar verildi.<\/p>\n<p>&#8212;<\/p>\n<p>T.C.<\/p>\n<p>Yarg\u0131tay<\/p>\n<p>3. Hukuk Dairesi<\/p>\n<p>2022\/8032 E. , 2022\/9578 K.<\/p>\n<p>&#8220;\u0130\u00e7tihat Metni&#8221;<\/p>\n<p>MAHKEMES\u0130 :ASL\u0130YE HUKUK MAHKEMES\u0130<\/p>\n<p>Taraflar aras\u0131ndaki menfi tespit ve alacak davas\u0131n\u0131n mahkemece yap\u0131lan yarg\u0131lamas\u0131 sonucunda, davan\u0131n reddine y\u00f6nelik olarak verilen h\u00fckm\u00fcn, s\u00fcresi i\u00e7inde davac\u0131 vekili taraf\u0131ndan temyiz edilmesi \u00fczerine; temyiz dilek\u00e7esinin kabul\u00fcne karar verildikten sonra, dosya i\u00e7erisindeki b\u00fct\u00fcn ka\u011f\u0131tlar okunup gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n<p>Y A R G I T A Y K A R A R I<\/p>\n<p>Davac\u0131; \u00e7ift\u00e7i oldu\u011funu, d\u00f6rt be\u015f y\u0131l kadar \u00f6nce daval\u0131 &#8230;\u2019tan bor\u00e7 olarak 7.500 TL para ald\u0131\u011f\u0131n\u0131, daval\u0131lar\u0131n pancar al\u0131\u015f veri\u015fini tefecilik su\u00e7unu kapatmak i\u00e7in paravan olarak kulland\u0131klar\u0131n\u0131, ald\u0131\u011f\u0131 bor\u00e7 i\u00e7in y\u00fcz ton pancar verece\u011finin kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131n\u0131, ancak sular\u0131n \u00e7ekilmesi sebebiyle pancarlar\u0131 teslim edemedi\u011fini, daval\u0131lar\u0131n bor\u00e7 ald\u0131\u011f\u0131 paray\u0131 y\u00fcksek faiz uygulayarak art\u0131rd\u0131\u011f\u0131n\u0131, annesi ad\u0131na bankadan 8.500 TL kredi \u00e7ekti\u011fini, bu paray\u0131 daval\u0131lara verdi\u011fini, ayr\u0131ca y\u00fcz ton daha pancar teslim etti\u011fini, icra dosyas\u0131na 1.500 TL para yat\u0131rd\u0131\u011f\u0131n\u0131, Yeni fak\u0131l\u0131 \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2010\/108, 2010\/105 ve 2010\/122 Esas say\u0131l\u0131 dosyalar\u0131 \u00fczerinden ba\u015flat\u0131lan takipler neticesinde ayr\u0131ca 8.824,59 TL kesinti yap\u0131ld\u0131\u011f\u0131n\u0131, b\u00f6ylece daval\u0131lardan ald\u0131\u011f\u0131 7.500 TL bor\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda 18.824,59 TL \u00f6deme yapt\u0131\u011f\u0131n\u0131, ayr\u0131ca y\u00fcz ton pancar teslim etti\u011fini ileri s\u00fcrerek, daval\u0131lar\u0131n kendisinden fazla tahsil etti\u011fi 8.000 TL\u2019nin \u00f6deme tarihinden itibaren i\u015fleyecek yasal faiz ile birlikte daval\u0131lardan tahsiline, Yeni fak\u0131l\u0131 \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2010\/108, 2010\/105 ve 2010\/122 Esas say\u0131l\u0131 dosyalar\u0131nda yatan paran\u0131n daval\u0131lara \u00f6denmemesine karar verilmesini istemi\u015ftir.<br \/>\nDaval\u0131lar; davan\u0131n reddini dilemi\u015ftir.<\/p>\n<p>Mahkemece, bozma ilam\u0131na uyularak yap\u0131lan yarg\u0131lama neticesinde, davan\u0131n reddine karar verilmi\u015f; h\u00fck\u00fcm, davac\u0131 taraf\u0131ndan temyiz edilmi\u015ftir.<br \/>\nDavac\u0131 eldeki dava ile tefecilik yapt\u0131\u011f\u0131n\u0131 iddia etti\u011fi daval\u0131 &#8230;\u2019tan 7.500 TL para ald\u0131\u011f\u0131n\u0131, ancak borcunu zaman\u0131nda \u00f6deyemedi\u011fini, daval\u0131lar\u0131n bunun \u00fczerine borca y\u00fcksek oranda faiz i\u015flettiklerini, sonras\u0131nda ald\u0131\u011f\u0131 borcu fazlas\u0131yla \u00f6demesine ra\u011fmen daval\u0131lar\u0131n ellerinde bulunan senetlere dayal\u0131 olarak aleyhine \u00e7ok say\u0131da takip ba\u015flatt\u0131\u011f\u0131n\u0131 ileri s\u00fcrerek, fazladan \u00f6dedi\u011fi bedelin tahsili ile icra dosyalar\u0131na yatan paran\u0131n daval\u0131lara \u00f6denmemesine karar verilmesini talep etmi\u015f; mahkemece davan\u0131n reddine dair verilen h\u00fck\u00fcm, Yarg\u0131tay 13. Hukuk Dairesinin (kapat\u0131lan) 29.03.2013 tarih, 2012\/28749 Esas, 2012\/7859 Karar say\u0131l\u0131 ilam\u0131 ile, di\u011fer temyiz sebepleri incelenmeksizin,\u201c&#8230;Davac\u0131, daval\u0131lardan bir s\u00fcre \u00f6nce bor\u00e7 para ald\u0131\u011f\u0131n\u0131, bedelini nakden ve malen \u00f6demesine ra\u011fmen a\u015f\u0131r\u0131 \u015fekilde faiz i\u015fletilerek bor\u00e7land\u0131r\u0131ld\u0131\u011f\u0131n\u0131, bu konuda ceza davas\u0131 a\u00e7\u0131ld\u0131\u011f\u0131n\u0131 ileri s\u00fcrm\u00fc\u015ft\u00fcr. Davac\u0131, daval\u0131lardan&#8230;&#8217;\u0131n tefecilik su\u00e7undan yarg\u0131land\u0131\u011f\u0131 Bo\u011fazl\u0131yan Asliye Ceza Mahkemesinin 2010\/41 esas say\u0131l\u0131 yarg\u0131lamas\u0131nda kat\u0131lan s\u0131fat\u0131 ile verdi\u011fi ifadesinde, &#8230;&#8217;ten 7.500,00TL bor\u00e7 para ald\u0131\u011f\u0131n\u0131, kar\u015f\u0131l\u0131\u011f\u0131nda 30.000,00TL \u00f6dedi\u011fini, bir k\u0131s\u0131m bor\u00e7lar y\u00f6n\u00fcnden de pancar verdi\u011fini ancak halen daha borcunun bitmedi\u011fini ve hakk\u0131nda takip ba\u015flat\u0131ld\u0131\u011f\u0131n\u0131 ileri s\u00fcrerek \u015fikayet\u00e7i oldu\u011funu beyan etmi\u015f, mahkemece de san\u0131k &#8230;&#8217;in dosyam\u0131z davac\u0131s\u0131 kat\u0131lan &#8230;&#8217;a faizle bor\u00e7 para verdi\u011fi, kar\u015f\u0131l\u0131\u011f\u0131nda senet ald\u0131\u011f\u0131 kabul edilerek san\u0131\u011f\u0131n tefecilik su\u00e7undan mahkumiyetine karar verilmi\u015f, karar hen\u00fcz kesinle\u015fmemi\u015ftir. Mahkemece, davan\u0131n mahiyeti itibari ile davac\u0131n\u0131n tan\u0131k dinletme talebinin yerinde olmad\u0131\u011f\u0131, Bo\u011fazl\u0131yan Asliye Ceza Mahkemesinin 2010\/41 Esas 2011\/272 Karar say\u0131l\u0131 ceza dosyas\u0131nda daval\u0131lardan &#8230; hakk\u0131nda tefecilik su\u00e7undan mahkumiyetine karar verilmi\u015f ise de, mahkumiyet karar\u0131n\u0131n gerek\u00e7esinde dava dilek\u00e7esinde belirtilen icra takip dosyalar\u0131 ve takibe dayanak senetlere ili\u015fkin herhangi bir somut maddi vakaya de\u011finilmedi\u011fi, dolay\u0131s\u0131yla ceza dosyas\u0131ndaki mahkumiyet karar\u0131n\u0131n eldeki dava y\u00f6n\u00fcnden delil olma \u00f6zelli\u011fi bulunmad\u0131\u011f\u0131 gerek\u00e7esi ile ispat edilemeyen davan\u0131n reddine karar verilmi\u015f ise de, ceza yarg\u0131lamas\u0131nda al\u0131nan ifadeler ve davac\u0131n\u0131n beyanlar\u0131ndan her iki dosyadaki vak\u0131alar\u0131n birbiri ile ba\u011flant\u0131l\u0131 oldu\u011fu anla\u015f\u0131lmakta olup, ceza davas\u0131nda verilecek karar\u0131n eldeki bu davay\u0131 etkileyece\u011fi g\u00f6zetilerek BK&#8217;n\u0131n 53.maddesi uyar\u0131nca, ceza yarg\u0131lamas\u0131n\u0131n kesinle\u015fmesi beklenip, her iki davada ileri s\u00fcr\u00fclen vak\u0131alar birlikte de\u011ferlendirilerek neticesine g\u00f6re h\u00fck\u00fcm kurulmas\u0131 gerekirken yaz\u0131l\u0131 gerek\u00e7e ile davan\u0131n reddine karar verilmesi usul ve yasaya ayk\u0131r\u0131 olup h\u00fckm\u00fcn bozulmas\u0131n\u0131 gerektirir&#8230;\u201d gerek\u00e7esiyle bozulmu\u015ftur.<\/p>\n<p>Bozmaya uyularak yap\u0131lan yarg\u0131lama neticesinde mahkemece, eldeki davada, davac\u0131n\u0131n senetlerdeki imzay\u0131 inkar etmedi\u011fi, davac\u0131n\u0131n takibe konulan bonolar\u0131n tefecilik nedeniyle verildi\u011fini yaz\u0131l\u0131 delille kan\u0131tlamas\u0131 gerekti\u011fi, takibe konu yap\u0131lan senetlerin metninden bu durumun anla\u015f\u0131lamad\u0131\u011f\u0131 gibi davac\u0131n\u0131n bu iddias\u0131n\u0131 yasal olarak ispatlayacak yaz\u0131l\u0131 bir delil de dosyaya sunamad\u0131\u011f\u0131, daval\u0131 &#8230; hakk\u0131nda tefecilik nedeniyle a\u00e7\u0131lan ceza davan\u0131n da mahkumiyetle sonu\u00e7lanmad\u0131\u011f\u0131n\u0131n anla\u015f\u0131ld\u0131\u011f\u0131 gerek\u00e7esiyle, davan\u0131n reddine karar verilmi\u015ftir.<\/p>\n<p>Dosya kapsam\u0131ndan, tefecilik su\u00e7lamas\u0131yla daval\u0131 &#8230; aleyhine, davac\u0131n\u0131n da kat\u0131lan s\u0131fat\u0131yla yer ald\u0131\u011f\u0131 Bo\u011fazl\u0131yan Asliye Ceza Mahkemesinin 2016\/120 Esas, 2021\/1132 Karar say\u0131l\u0131 dosyas\u0131 \u00fczerinde ceza davas\u0131 a\u00e7\u0131ld\u0131\u011f\u0131, mahkemece daval\u0131 &#8230; aleyhine, kolluk taraf\u0131ndan tutulan tutanakta daval\u0131n\u0131n \u00e7evrede tefeci olarak bilindi\u011fi, yine daval\u0131n\u0131n evinde yap\u0131lan aramada 165 adet belge (alacak-verecek listesinin g\u00f6sterir defter, not ka\u011f\u0131tlar\u0131, senetler vb. belgeler) bulundu\u011fu, daval\u0131n\u0131n davac\u0131n\u0131n da dahil oldu\u011fu ki\u015filere bor\u00e7 para verdi\u011fini ikrar etti\u011fi, daval\u0131 &#8230;&#8217;\u0131n m\u00fc\u015ftekilere faizle bor\u00e7 para verdi\u011fi ve bor\u00e7 miktar\u0131n\u0131n \u00fczerinde senetler ald\u0131\u011f\u0131 ve bu bor\u00e7lar\u0131n bir k\u0131sm\u0131n\u0131n \u00f6denmi\u015f olmas\u0131na ra\u011fmen senet ve \u00e7ekleri iade etmedi\u011fi, bu belgeleri bir koz gibi kullanarak bor\u00e7 miktar\u0131n\u0131 s\u00fcrekli olarak art\u0131rd\u0131\u011f\u0131 ve b\u00f6ylece kazan\u00e7 sa\u011flamak amac\u0131yla faizle \u00f6d\u00fcn\u00e7 para vererek \u00fczerine at\u0131l\u0131 tefecilik su\u00e7unu i\u015fledi\u011fi gerek\u00e7esiyle, mahkumiyet karar\u0131 verildi\u011fi anla\u015f\u0131lmaktad\u0131r. An\u0131lan karar, Yarg\u0131tay 5. Ceza Dairesinin, 26.01.2016 tarih, 2013\/14930 Esas, 2016\/905 Karar say\u0131l\u0131 ilam ile ceza mahkemesinin soru\u015fturma sonu\u00e7lar\u0131na uygun olarak olu\u015fan kanaat ve takdirine, incelenen dosya i\u00e7eri\u011fine g\u00f6re yerinde g\u00f6r\u00fclmeyen di\u011fer temyiz itirazlar\u0131 reddedilerek, daval\u0131 hakk\u0131nda ayn\u0131 su\u00e7a ili\u015fkin a\u00e7\u0131lm\u0131\u015f di\u011fer ceza dosyalar\u0131n\u0131n i\u015f bu ceza dosyas\u0131 ile birle\u015ftirilmesi hususunun de\u011ferlendirilmemesi, su\u00e7 ve iddianame tarihlerine g\u00f6re hukuki kesinti bulunup bulunmad\u0131\u011f\u0131n\u0131n tespit edilmesinden sonra has\u0131l olacak sonuca g\u00f6re karar verilmesi gerekti\u011fi ve eksik ceza tayin edildi\u011fi gerek\u00e7esiyle bozulmu\u015f; bozmaya uyularak yap\u0131lan yarg\u0131lama neticesinde, ola\u011fan zamana\u015f\u0131m\u0131n\u0131n ger\u00e7ekle\u015fmi\u015f olmas\u0131 sebebiyle daval\u0131 &#8230; hakk\u0131nda a\u00e7\u0131lan her bir dava hakk\u0131nda ayr\u0131 ayr\u0131 d\u00fc\u015fme karar\u0131 verilmi\u015f, verilen karar temyiz edilmeden kesinle\u015fmi\u015ftir.<\/p>\n<p>Ceza mahkemesi kararlar\u0131n\u0131n, hukuk mahkemesindeki davaya etkisini d\u00fczenleyen T\u00fcrk Bor\u00e7lar Kanunu\u2019nun 74. maddesinde; hakimin, zarar verenin kusurunun olup olmad\u0131\u011f\u0131, ay\u0131rt etme g\u00fcc\u00fcn\u00fcn bulunup bulunmad\u0131\u011f\u0131 hakk\u0131nda karar verirken, ceza hukukunun sorumlulukla ilgili h\u00fck\u00fcmleriyle ba\u011fl\u0131 olmad\u0131\u011f\u0131, ceza hakimi taraf\u0131ndan verilen beraat karar\u0131yla ba\u011fl\u0131 bulunmad\u0131\u011f\u0131, ayn\u0131 \u015fekilde, ceza hakiminin kusurun de\u011ferlendirilmesine ve zarar\u0131n belirlenmesine ili\u015fkin karar\u0131n\u0131n da, hukuk hakimini ba\u011flamad\u0131\u011f\u0131 d\u00fczenlenmesi bulunmaktad\u0131r. Bu a\u00e7\u0131k h\u00fck\u00fcm kar\u015f\u0131s\u0131nda ceza mahkemesince verilen beraat karar\u0131, kusur ve derecesi, zarar tutar\u0131, illiyet gibi esaslar\u0131n\u0131n hukuk hakimini ba\u011flamayaca\u011f\u0131 konusunda duraksama bulunmamaktad\u0131r. Ancak maddi olaylar\u0131 ve yasak eylemleri saptayan ceza mahkemesi karar\u0131 taraflar y\u00f6n\u00fcnden kesin delil niteli\u011fini ta\u015f\u0131r.<\/p>\n<p>Di\u011fer yandan tefecilik su\u00e7unu olu\u015fturan t\u00fcketim \u00f6d\u00fcnc\u00fc (karz) s\u00f6zle\u015fmesi, TBK 26. ve 27\/1. maddesi (Eski Bor\u00e7lar Kanunu\u2019nun 19\/2 ve 20\/1. maddesi) kapsam\u0131nda kanuna ve ahlaka ayk\u0131r\u0131d\u0131r.<\/p>\n<p>O halde mahkemece, ceza dosyas\u0131n\u0131n asl\u0131 getirtilip ceza dosyas\u0131 bir b\u00fct\u00fcn olarak de\u011ferlendirilerek, daval\u0131 &#8230; aleyhine tefecilik su\u00e7undan verilen mahkumiyet karar\u0131na ili\u015fkin temyiz incelemesi sonucu verilen Yarg\u0131tay 5. Ceza Dairesinin 26.01.2016 tarih, 2013\/14930 Esas, 2016\/905 Karar say\u0131l\u0131 ilam\u0131nda; ceza mahkemesinin mahkumiyet karar\u0131n\u0131n soru\u015fturma sonu\u00e7lar\u0131na uygun oldu\u011fu belirtilerek, dosya i\u00e7eri\u011fine g\u00f6re yerinde g\u00f6r\u00fclmeyen di\u011fer temyiz itirazlar\u0131n\u0131n reddedildi\u011fi dikkate al\u0131n\u0131p, TBK\u2019n\u0131n 26 ve 27. maddesi (Eski Bor\u00e7lar Kanunu\u2019nun 19\/2 ve 20\/1. maddesi) kapsam\u0131nda inceleme yap\u0131lmak suretiyle sonucu dairesinde bir karar verilmesi gerekirken, eksik inceleme ve yan\u0131lg\u0131l\u0131 de\u011ferlendirme ile yaz\u0131l\u0131 \u015fekilde karar verilmesi usul ve yasaya ayk\u0131r\u0131 olup bozmay\u0131 gerektirmi\u015ftir.<\/p>\n<p>SONU\u00c7: Yukar\u0131da a\u00e7\u0131klanan nedenlerle temyiz olunan karar\u0131n HUMK\u2019n\u0131n 428. maddesi gere\u011fince temyiz eden davac\u0131 yarar\u0131na BOZULMASINA, pe\u015fin al\u0131nan temyiz harc\u0131n\u0131n istek halinde temyiz edene iadesine, 6100 say\u0131l\u0131 HMK&#8217;n\u0131n ge\u00e7ici madde 3 atf\u0131yla 1086 say\u0131l\u0131 HUMK&#8217;n\u0131n 440. maddesi gere\u011fince karar\u0131n tebli\u011finden itibaren 15 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde karar d\u00fczeltme yolu a\u00e7\u0131k olmak \u00fczere, 19.12.2022 tarihinde oy birli\u011fi ile karar verildi.<\/p>\n<p>&#8212;<\/p>\n<p>T.C.<\/p>\n<p>Yarg\u0131tay<\/p>\n<p>5. Ceza Dairesi<\/p>\n<p>2021\/8546 E. , 2022\/111 K.<\/p>\n<p>&#8220;\u0130\u00e7tihat Metni&#8221;<\/p>\n<p>MAHKEMES\u0130 :Asliye Ceza Mahkemesi<br \/>\nSU\u00c7 : Tefecilik<br \/>\nH\u00dcK\u00dcM : Mahkumiyet<\/p>\n<p>Mahalli mahkemece verilen h\u00fck\u00fcm temyiz edilmekle dosya incelendi;<br \/>\nDairemizce de benimsenen Yarg\u0131tay Ceza Genel Kurulunun 26\/04\/2016 tarihli, 2014\/118 Esas ve 2016\/208 say\u0131l\u0131 Karar\u0131nda da belirtildi\u011fi \u00fczere, tefecilik su\u00e7u ile korunan hukuki yarar ve bu ba\u011flamda su\u00e7un topluma kar\u015f\u0131 su\u00e7lar b\u00f6l\u00fcm\u00fcnde d\u00fczenlenmesi kar\u015f\u0131s\u0131nda, bu su\u00e7un ma\u011fdurunun toplumu olu\u015fturan bireylerin tamam\u0131, di\u011fer bir ifadeyle kamu oldu\u011fu, eylemin belirli bir ki\u015finin zarar\u0131na olarak i\u015flenmesi halinde bu ki\u015finin ma\u011fdur de\u011fil, su\u00e7tan zarar g\u00f6ren olaca\u011f\u0131n\u0131n kabul\u00fc gerekti\u011fi anla\u015f\u0131lmakla, \u015fikayet\u00e7i &#8230;&#8217;\u0131n san\u0131k hakk\u0131nda tefecilik su\u00e7undan a\u00e7\u0131lan kamu davas\u0131nda su\u00e7tan zarar g\u00f6ren s\u0131fat\u0131n\u0131n gere\u011fi olarak CMK&#8217;nin 233 ve 234. maddeleri uyar\u0131nca davaya kat\u0131lma ve h\u00fckm\u00fc temyiz etme hakk\u0131 bulundu\u011fu, kat\u0131lan s\u0131fat\u0131n\u0131 alabilecek surette zarar g\u00f6rm\u00fc\u015f olan ve kat\u0131lma talebi karara ba\u011flanmayan \u015fikayet\u00e7inin kanun yoluna ba\u015fvurma hakk\u0131n\u0131n bulunmas\u0131 ve h\u00fckm\u00fcn vekilleri taraf\u0131ndan temyiz edilmesi kar\u015f\u0131s\u0131nda CMK&#8217;nin 237\/2. maddesinin verdi\u011fi yetkiye dayan\u0131larak kat\u0131lma talebinin KABUL\u00dcNE karar verildikten sonra gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n<p>TCK&#8217;nin 241. maddesinde tan\u0131mlanan tefecilik su\u00e7unun olu\u015fabilmesi i\u00e7in kazan\u00e7 elde etmek amac\u0131yla ba\u015fkas\u0131na \u00f6d\u00fcn\u00e7 para verilmesinin yeterli olu\u015fu, ayr\u0131ca birden fazla ki\u015fiye sistemli olarak faiz kar\u015f\u0131l\u0131\u011f\u0131 \u00f6d\u00fcn\u00e7 para verilmesinin su\u00e7un unsuru olarak aranmamas\u0131, ki\u015filer aras\u0131nda do\u011fmu\u015f bir alacak bor\u00e7 ili\u015fkisine dayanmayan kazan\u00e7 elde etme ama\u00e7l\u0131 \u00f6d\u00fcn\u00e7 para verme eylemlerinin tefecilik su\u00e7u kapsam\u0131nda bulunmas\u0131 ve aralar\u0131nda yak\u0131n akrabal\u0131k ba\u011f\u0131 veya i\u015f ili\u015fkisi bulunmayan ki\u015filer aras\u0131nda g\u00fcn\u00fcn ekonomik ko\u015fullar\u0131 nazara al\u0131nd\u0131\u011f\u0131nda y\u00fcksek say\u0131labilecek miktarda paran\u0131n kar\u015f\u0131l\u0131ks\u0131z verilmesinin hayat\u0131n ola\u011fan ak\u0131\u015f\u0131na uygun olmamas\u0131, bu ba\u011flamda, maddi ger\u00e7e\u011fin hi\u00e7bir ku\u015fkuya yer vermeyecek \u015fekilde ortaya \u00e7\u0131kar\u0131lmas\u0131 a\u00e7\u0131s\u0131ndan, san\u0131\u011f\u0131n, tefecilik yap\u0131p yapmad\u0131\u011f\u0131 hususunda kolluk ara\u015ft\u0131rmas\u0131 yapt\u0131r\u0131lmas\u0131, vergi m\u00fckellefi olup olmad\u0131\u011f\u0131 tespit edilerek gerekti\u011finde hakk\u0131nda vergi incelemesi yapt\u0131r\u0131lmas\u0131, alacakl\u0131 oldu\u011fu icra takip dosyalar\u0131n\u0131n tespitiyle varsa takip bor\u00e7lular\u0131n\u0131n tan\u0131k s\u0131fat\u0131yla dinlenilmesi sonras\u0131nda sonucuna g\u00f6re hukuki durumunun takdir ve tayini gerekti\u011fi g\u00f6zetilmeden, eksik inceleme ve yetersiz gerek\u00e7eyle yaz\u0131l\u0131 \u015fekilde mahkumiyetine h\u00fckmolunmas\u0131,<\/p>\n<p>Kabule g\u00f6re de;<\/p>\n<p>Yarg\u0131tay Ceza Genel Kurulunun 03\/06\/2008 tarihli ve 2008\/149-163, 13\/11\/2007 tarihli ve 2007\/171-235 say\u0131l\u0131 Kararlar\u0131nda da belirtildi\u011fi \u00fczere, h\u00fckm\u00fcn a\u00e7\u0131klanmas\u0131n\u0131n geri b\u0131rak\u0131lmas\u0131na karar verilip verilmeyece\u011finin CMK&#8217;nin 231\/5-6. maddesindeki \u015fartlar g\u00f6zetilmek suretiyle se\u00e7enek yapt\u0131r\u0131mlara \u00e7evirme ve erteleme gibi di\u011fer ki\u015fiselle\u015ftirme nedenlerinden \u00f6nce hakim taraf\u0131ndan de\u011ferlendirilmesinin zorunlu oldu\u011fu, san\u0131\u011f\u0131n adli sicil kayd\u0131nda yer alan ilamlar\u0131n silinme ko\u015fullar\u0131n\u0131n ger\u00e7ekle\u015fti\u011fi, bir ba\u015fkas\u0131na \u00f6d\u00fcn\u00e7 para verme i\u015finin Hazine M\u00fcste\u015farl\u0131\u011f\u0131n\u0131n iznine ve bu i\u015ften elde edilen kazanc\u0131n da vergiye tabi oldu\u011fu, Hazinenin bu su\u00e7un i\u015flenmesinden dolay\u0131 vergi kayb\u0131na u\u011frayaca\u011f\u0131, ayr\u0131ca san\u0131\u011f\u0131n elde etti\u011fi kazan\u00e7 nedeniyle \u00f6d\u00fcn\u00e7 para verdi\u011fi ki\u015finin zarar g\u00f6rece\u011fi nazara al\u0131narak, somut olayda Hazinenin vergi kayb\u0131, \u00f6d\u00fcn\u00e7 para verdi\u011fi ki\u015fi olan &#8230;&#8217;\u0131n ise \u00f6dedi\u011fi faiz nedeniyle u\u011frad\u0131\u011f\u0131 maddi zarar miktarlar\u0131 ara\u015ft\u0131r\u0131l\u0131p san\u0131ktan bunlar\u0131 kar\u015f\u0131lay\u0131p kar\u015f\u0131lamayaca\u011f\u0131n\u0131n sorulmas\u0131, h\u00fckm\u00fcn a\u00e7\u0131klanmas\u0131n\u0131n geri b\u0131rak\u0131lmas\u0131na karar verilebilmesi i\u00e7in aranan ayn\u0131 Kanun&#8217;un 231\/6-a-b-c madde-f\u0131kra-bentlerindeki objektif ve subjektif ko\u015fullar\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131 karar yerinde de\u011ferlendirilerek sonucuna g\u00f6re san\u0131\u011f\u0131n hukuki durumunun belirlenmesi gerekirken, san\u0131k hakk\u0131nda &#8220;San\u0131\u011f\u0131n ge\u00e7mi\u015fteki hali, sab\u0131kas\u0131z olu\u015fu, su\u00e7 i\u015fleme hususundaki e\u011filimleri, duydu\u011fu pi\u015fmanl\u0131k g\u00f6z \u00f6n\u00fcnde bulundurularak cezas\u0131n\u0131n ertelenmesi halinde ileride bir daha su\u00e7 i\u015flemeyece\u011fi y\u00f6n\u00fcnde mahkememize olumlu kanaat gelmekle&#8221; \u015feklindeki gerek\u00e7eyle erteleme karar\u0131 verilmesine ra\u011fmen, erteleme gerek\u00e7esiyle \u00e7eli\u015fkili &#8220;San\u0131\u011f\u0131n ertelemeye engel olmayan adli sicil kayd\u0131 oldu\u011fundan&#8221; bi\u00e7imindeki yasal ve yeterli olmayan gerek\u00e7eyle h\u00fckm\u00fcn a\u00e7\u0131klanmas\u0131n\u0131n geri b\u0131rak\u0131lmas\u0131na yer olmad\u0131\u011f\u0131na karar verilmesi,<\/p>\n<p>Gerek\u00e7eli karar ba\u015fl\u0131\u011f\u0131nda haklar\u0131nda kat\u0131lma karar\u0131 verilmeyen &#8230; ve Hazinenin kat\u0131lan, 14\/03\/2011 olan su\u00e7 tarihinin ise 2011 olarak g\u00f6sterilmesi suretiyle CMK&#8217;nin 232\/2-(b-c) madde-f\u0131kra-bentlerine muhalefet edilmesi,<\/p>\n<p>Kanuna ayk\u0131r\u0131, kat\u0131lan vekilleri ile san\u0131k m\u00fcdafin temyiz itirazlar\u0131 bu itibarla yerinde g\u00f6r\u00fcld\u00fc\u011f\u00fcnden h\u00fckm\u00fcn 5320 say\u0131l\u0131 Yasa&#8217;n\u0131n 8\/1. maddesi de g\u00f6zetilerek CMUK&#8217;un 321. maddesi uyar\u0131nca BOZULMASINA 10\/01\/2022 tarihinde oy birli\u011fiyle karar verildi.<\/p>\n<p>&#8212;<\/p>\n<p>T.C.<\/p>\n<p>Yarg\u0131tay<\/p>\n<p>5. Ceza Dairesi<\/p>\n<p>2021\/8140 E. , 2021\/6609 K.<\/p>\n<p>&#8220;\u0130\u00e7tihat Metni&#8221;<\/p>\n<p>Mahalli mahkemece verilen h\u00fck\u00fcmler temyiz edilmekle dosya incelendi;<\/p>\n<p>Kat\u0131lan Hazine vekilinin vaki temyiz talebinden vazge\u00e7ti\u011fi ve vazge\u00e7meye dair &#8221;OLUR&#8221;un da usul\u00fcne uygun oldu\u011fu g\u00f6zetilerek incelemenin m\u00fcdafin ve O yer Cumhuriyet savc\u0131s\u0131n\u0131n san\u0131k hakk\u0131nda verilen mahkumiyet h\u00fck\u00fcmlerine y\u00f6nelik lehe temyiz talepleri ile SINIRLI OLARAK YAPILMASINA karar verildikten sonra gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n<p>1-Hakaret su\u00e7undan kurulan mahkumiyet h\u00fckm\u00fcne y\u00f6nelik temyiz itirazlar\u0131n\u0131n incelenmesinde;<\/p>\n<p>5320 say\u0131l\u0131 Kanun&#8217;a 6217 say\u0131l\u0131 Kanunla eklenen ge\u00e7ici 2. madde gere\u011fince san\u0131k hakk\u0131nda hakaret su\u00e7undan do\u011frudan h\u00fckmolunan adli para cezas\u0131n\u0131n, O yer Cumhuriyet savc\u0131s\u0131n\u0131n temyizinin lehe olmas\u0131na ve aleyhe temyiz bulunmamas\u0131na nazaran, miktar itibar\u0131yla kesin nitelikte olup an\u0131lan su\u00e7tan verilen h\u00fckm\u00fcn temyizi kabil olmad\u0131\u011f\u0131ndan san\u0131k m\u00fcdafi ile O yer Cumhuriyet savc\u0131s\u0131n\u0131n temyiz istemlerinin 5320 say\u0131l\u0131 Kanun&#8217;un 8\/1. maddesi de g\u00f6zetilerek CMUK&#8217;un 317. maddesi uyar\u0131nca ayr\u0131 ayr\u0131 REDD\u0130NE,<\/p>\n<p>2-Tefecilik ve tehdit su\u00e7lar\u0131ndan kurulan mahkumiyet h\u00fck\u00fcmlerine y\u00f6nelik temyiz itirazlar\u0131n\u0131n incelenmesinde ise;<br \/>\nSan\u0131\u011f\u0131n, \u015fikayet\u00e7i &#8230;&#8217;e faiz kar\u015f\u0131l\u0131\u011f\u0131 para verdi\u011fi, kat\u0131lan &#8230;&#8217;a da vadeli hayvan sat\u0131\u015f\u0131 yaparak kar\u015f\u0131l\u0131\u011f\u0131nda faiz talep etti\u011fi, aralar\u0131nda birden<br \/>\nfazla kez faiz kar\u015f\u0131l\u0131\u011f\u0131 hayvan al\u0131\u015fveri\u015fi oldu\u011fu, san\u0131\u011f\u0131n as\u0131l kast\u0131n\u0131n faiz kar\u015f\u0131l\u0131\u011f\u0131 satt\u0131\u011f\u0131 b\u00fcy\u00fckba\u015f hayvanlar\u0131 de\u011ferinin \u00fcst\u00fcnde fiyata satmak suretiyle tefecilik yapmak oldu\u011fu kabul edilerek tefecilik su\u00e7undan mahkumiyetine karar verilmi\u015f ise de; TCK&#8217;nin 241. maddesinde tan\u0131mlanan tefecilik su\u00e7unun olu\u015fabilmesi i\u00e7in kazan\u00e7 elde etmek amac\u0131yla ba\u015fkas\u0131na \u00f6d\u00fcn\u00e7 para verilmesinin gerekti\u011fi ancak san\u0131k savunmalar\u0131, \u015fikayet\u00e7i, kat\u0131lan ve tan\u0131k beyanlar\u0131 nazara al\u0131nd\u0131\u011f\u0131nda, san\u0131\u011f\u0131n, kat\u0131lan ve \u015fikayet\u00e7iye vadeli hayvan satt\u0131\u011f\u0131, aralar\u0131ndaki alacak-bor\u00e7 ili\u015fkisinin hayvan al\u0131m-sat\u0131m\u0131ndan kaynakland\u0131\u011f\u0131, dava konusu somut olayda \u00f6d\u00fcn\u00e7 para verme unsurunun bulunmad\u0131\u011f\u0131 ve san\u0131\u011fa y\u00fcklenen tefecilik su\u00e7unun yasal unsurlar\u0131n\u0131n olu\u015fmad\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131ndan, at\u0131l\u0131 su\u00e7tan beraati yerine yan\u0131lg\u0131l\u0131 de\u011ferlendirme sonucunda yaz\u0131l\u0131 \u015fekilde mahkumiyetine karar verilmesi,<\/p>\n<p>02\/12\/2016 tarihli ve 29906 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanarak ayn\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe giren 6763 say\u0131l\u0131 Kanun&#8217;un 34. maddesiyle de\u011fi\u015fik 5271 say\u0131l\u0131 CMK&#8217;nin 253. maddesi ile uzla\u015fma h\u00fck\u00fcmleri yeniden d\u00fczenlenmi\u015f ve san\u0131\u011fa isnat edilen TCK&#8217;nin 106\/1-1. maddesi kapsam\u0131ndaki tehdit su\u00e7unun uzla\u015ft\u0131rma kapsam\u0131na al\u0131nd\u0131\u011f\u0131 anla\u015f\u0131lm\u0131\u015f olmakla, 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu&#8217;nun 7\/2. maddesi de g\u00f6zetilerek, uzla\u015ft\u0131rma i\u015flemi uygulanarak sonucuna g\u00f6re san\u0131\u011f\u0131n hukuki durumunun bu kapsamda tekrar de\u011ferlendirilip belirlenmesinde zorunluluk bulunmas\u0131,<\/p>\n<p>Kabule g\u00f6re de;<\/p>\n<p>San\u0131k hakk\u0131nda de\u011fi\u015fik zamanlarda farkl\u0131 ki\u015filere kar\u015f\u0131 i\u015fledi\u011fi tefecilik eylemleri nedeniyle TCK&#8217;nin 43. maddesi uyar\u0131nca zincirleme su\u00e7 h\u00fckm\u00fcn\u00fcn uygulanmas\u0131 gerekti\u011fi g\u00f6zetilmeden, eylemlerinin ayr\u0131 su\u00e7 olu\u015fturdu\u011fu kabul edilerek yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcmler kurulmas\u0131 suretiyle fazla ceza tayini,<\/p>\n<p>TCK&#8217;nin 241. maddesinde hapis ve adli para cezas\u0131 birlikte \u00f6ng\u00f6r\u00fclmesine kar\u015f\u0131n sadece hapis cezas\u0131 tayin olunmak suretiyle san\u0131k hakk\u0131nda eksik cezaya h\u00fckmedilmesi,<\/p>\n<p>Kanuna ayk\u0131r\u0131, san\u0131k m\u00fcdafi ile O yer Cumhuriyet savc\u0131s\u0131n\u0131n temyiz itirazlar\u0131 bu itibarla yerinde g\u00f6r\u00fclm\u00fc\u015f oldu\u011fundan tehdit su\u00e7u y\u00f6n\u00fcnden sair y\u00f6nleri incelenmeyen h\u00fck\u00fcmlerin 5320 say\u0131l\u0131 Kanun&#8217;un 8\/1. maddesi de g\u00f6zetilerek CMUK&#8217;un 321 ve 326\/son maddeleri uyar\u0131nca BOZULMASINA, tedbirin verili\u015f tarihi, h\u00fckmedilen ceza miktar\u0131, adli kontrol alt\u0131nda ge\u00e7en s\u00fcre nazara al\u0131nd\u0131\u011f\u0131nda orant\u0131l\u0131l\u0131k ilkesi g\u00f6zetilerek &#8230; 2. A\u011f\u0131r Ceza Mahkemesinin san\u0131k hakk\u0131ndaki 20\/11\/2015 tarihli adli kontrol karar\u0131n\u0131n KALDIRILMASINA, gere\u011finin ifas\u0131 i\u00e7in ilgili Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131na m\u00fczekkere yaz\u0131lmas\u0131na, karardan bir suretin istemde bulunana tebli\u011fine 14\/12\/2021 tarihinde oy birli\u011fiyle karar verildi.<br \/>\n&#8212;<\/p>\n<p>T.C.<\/p>\n<p>Yarg\u0131tay<\/p>\n<p>5. Ceza Dairesi<\/p>\n<p>2018\/9121 E. , 2019\/6862 K.<\/p>\n<p>&#8220;\u0130\u00e7tihat Metni&#8221;<\/p>\n<p>MAHKEMES\u0130 :Asliye Ceza Mahkemesi<br \/>\nSU\u00c7 : Tefecilik, resmi belgede sahtecilik<br \/>\nH\u00dcK\u00dcM : Beraat (san\u0131k &#8230; hk. her iki su\u00e7tan, san\u0131k &#8230; hk. resmi belgede sahtecilik su\u00e7undan), mahkumiyet (san\u0131k &#8230; hk. tefecilik su\u00e7undan)<\/p>\n<p>Mahalli mahkemece verilen h\u00fck\u00fcmler temyiz edilmekle dosya incelendi;<br \/>\nSan\u0131klar hakk\u0131nda tefecilik su\u00e7undan kamu davas\u0131 a\u00e7\u0131ld\u0131\u011f\u0131, kat\u0131lan s\u0131fat\u0131n\u0131 alabilecek \u015fekilde su\u00e7tan zarar g\u00f6ren Hazinenin bu s\u0131fat\u0131n\u0131n gere\u011fi olarak CMK\u2019n\u0131n 233 ve 234. maddeleri gere\u011fince davaya kat\u0131lma ve kanun yoluna ba\u015fvurma hakk\u0131n\u0131n bulundu\u011fu, kovu\u015fturma a\u015famas\u0131nda 12\/02\/2015 tarihli dilek\u00e7e ile kat\u0131lma talebinde bulundu\u011fu, mahkemece bu hususta karar verilmedi\u011fi anla\u015f\u0131lmakla, 5271 say\u0131l\u0131 CMK&#8217;n\u0131n 237\/2 ve 260\/1. maddeleri gere\u011fince Hazinenin kat\u0131lma isteminin tefecilik su\u00e7uyla s\u0131n\u0131rl\u0131 olarak KABUL\u00dcNE, resmi belgede sahtecilik su\u00e7undan Hazinenin zarar g\u00f6ren s\u0131fat\u0131 bulunmad\u0131\u011f\u0131ndan, Hazine vekilinin san\u0131klar hakk\u0131nda resmi belgede sahtecilik su\u00e7undan kurulan beraat h\u00fck\u00fcmlerine y\u00f6nelik temyiz isteminin 5320 say\u0131l\u0131 Kanunun 8\/1. maddesi de g\u00f6zetilerek CMUK&#8217;n\u0131n 317. maddesi uyar\u0131nca REDD\u0130NE, incelemenin ba\u015fvurular\u0131n\u0131n kapsam\u0131na g\u00f6re san\u0131k &#8230; m\u00fcdafin san\u0131k hakk\u0131ndaki tefecilik su\u00e7undan kurulan mahkumiyet h\u00fckm\u00fcne, kat\u0131lan Hazine vekilinin san\u0131klar &#8230; ve &#8230; hakk\u0131nda tefecilik su\u00e7undan kurulan h\u00fck\u00fcmlere y\u00f6nelik temyiz itirazlar\u0131yla s\u0131n\u0131rl\u0131 olarak yap\u0131lmas\u0131na karar verildikten sonra gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:<br \/>\n2011 y\u0131l\u0131 olan su\u00e7 tarihinin karar ba\u015fl\u0131\u011f\u0131na 2007 olarak yaz\u0131lmas\u0131 mahallinde d\u00fczeltilebilir maddi hata olarak kabul edilmi\u015f, tan\u0131klar &#8230;, &#8230; ve &#8230;&#8217;\u0131n beyanlar\u0131n\u0131n h\u00fckme esas al\u0131nmad\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131ndan, tebli\u011fnamede bu hususta bozma isteyen d\u00fc\u015f\u00fcnceye i\u015ftirak edilmemi\u015ftir.<br \/>\nSan\u0131k &#8230; hakk\u0131ndaki tefecilik su\u00e7undan verilen beraat h\u00fckm\u00fcne y\u00f6nelik temyiz itirazlar\u0131n\u0131n incelenmesinde;<\/p>\n<p>Delilleri takdir ve gerek\u00e7esi g\u00f6sterilmek suretiyle verilen beraat h\u00fckm\u00fc usul ve kanuna uygun oldu\u011fundan yerinde g\u00f6r\u00fclmeyen kat\u0131lan Hazine vekilinin temyiz itirazlar\u0131n\u0131n reddiyle h\u00fckm\u00fcn ONANMASINA, San\u0131k &#8230; hakk\u0131ndaki mahkumiyet h\u00fckm\u00fcne y\u00f6nelik temyiz itirazlar\u0131n\u0131n incelenmesinde ise;<\/p>\n<p>Yap\u0131lan yarg\u0131lamaya, toplan\u0131p karar yerinde g\u00f6sterilen delillere, mahkemenin soru\u015fturma sonu\u00e7lar\u0131na uygun olarak olu\u015fan kanaat ve takdirine, incelenen dosya i\u00e7eri\u011fine g\u00f6re yerinde g\u00f6r\u00fclmeyen sair temyiz itirazlar\u0131n\u0131n reddine,<\/p>\n<p>Ancak;<\/p>\n<p>Tefecilik su\u00e7unda su\u00e7 tarihinin kazan\u00e7 elde etmek amac\u0131yla \u00f6d\u00fcn\u00e7 paran\u0131n verildi\u011fi tarih, zincirleme su\u00e7larda ise son su\u00e7un i\u015flendi\u011fi g\u00fcn oldu\u011fu, Dairemizce de benimsenen Ceza Genel Kurulunun 12\/05\/2015 g\u00fcn ve 2014\/4-655 Esas, 2015\/152 say\u0131l\u0131 Karar\u0131nda da a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere, de\u011fi\u015fik zamanlarda birden fazla ki\u015fiye kazan\u00e7 kar\u015f\u0131l\u0131\u011f\u0131 \u00f6d\u00fcn\u00e7 para verilmesi halinde zincirleme tek tefecilik su\u00e7unun olu\u015faca\u011f\u0131 nazara al\u0131nd\u0131\u011f\u0131nda; UYAP sisteminde yap\u0131lan sorgulamada, san\u0131k hakk\u0131nda ayn\u0131 su\u00e7tan D\u00f6rtyol 1. Asliye Ceza Mahkemesinin 2013\/117 Esas s\u0131ras\u0131nda kay\u0131tl\u0131 kamu davas\u0131n\u0131n a\u00e7\u0131ld\u0131\u011f\u0131n\u0131n anla\u015f\u0131lmas\u0131 kar\u015f\u0131s\u0131nda, an\u0131lan davan\u0131n ak\u0131betinin ara\u015ft\u0131r\u0131lmas\u0131, derdest ise birle\u015ftirilmesi, karara \u00e7\u0131km\u0131\u015f ve kesinle\u015fmi\u015f ise onayl\u0131 \u00f6rne\u011finin getirtilerek incelenmesi sonras\u0131nda su\u00e7 ve iddianame tarihlerine g\u00f6re eylemler aras\u0131nda hukuki kesinti olu\u015fup olu\u015fmad\u0131\u011f\u0131n\u0131n, zincirleme su\u00e7 h\u00fck\u00fcmlerinin uygulan\u0131p uygulanmayaca\u011f\u0131n\u0131n ve m\u00fckerrer dava olup olmad\u0131\u011f\u0131n\u0131n saptanmas\u0131, zincirleme su\u00e7 h\u00fck\u00fcmlerinin uygulanmas\u0131 gerekti\u011finin belirlenmesi halinde san\u0131\u011fa TCK&#8217;n\u0131n 241. maddesi gere\u011fince verilecek cezadan ayn\u0131 Kanunun 43\/1. maddesi uyar\u0131nca art\u0131r\u0131m yap\u0131ld\u0131ktan sonra kesinle\u015fen dava dosyas\u0131ndan verilen cezan\u0131n mahsubu ile olu\u015fur ise aradaki fark kadar cezaya h\u00fckmedilmesi, hukuki kesintinin ger\u00e7ekle\u015fmesi halinde ise ayr\u0131 ceza verilmesi gerekti\u011finin g\u00f6zetilmemesi ve keza TCK&#8217;n\u0131n 241. maddesinde d\u00fczenlenen tefecilik su\u00e7unun kazan\u00e7 elde etmek amac\u0131yla \u00f6d\u00fcn\u00e7 para verilmesiyle olu\u015faca\u011f\u0131, bunu meslek haline getirmenin su\u00e7un unsurlar\u0131 i\u00e7erisinde yer almad\u0131\u011f\u0131 da g\u00f6zetilerek, de\u011fi\u015fik zamanlarda ve farkl\u0131 ki\u015filere kar\u015f\u0131 tefecilik eylemini zincirleme olarak i\u015fleyen san\u0131k hakk\u0131nda TCK&#8217;n\u0131n 43. maddesinin uygulanmamas\u0131 suretiyle de eksik cezaya h\u00fckmolunmas\u0131,<\/p>\n<p>TCK&#8217;n\u0131n 241. maddesi uyar\u0131nca hapis cezas\u0131 yan\u0131nda ayr\u0131ca adli para cezas\u0131na da h\u00fckmedilmemesi,<\/p>\n<p>San\u0131k hakk\u0131nda mahkumiyet h\u00fckm\u00fc kurulmas\u0131na ra\u011fmen kamu davas\u0131nda kendisini vekille temsil ettiren kat\u0131lan Hazine lehine Avukatl\u0131k Asgari \u00dccret Tarifesi gere\u011fince maktu vekalet \u00fccretine h\u00fckmedilmemesi,<\/p>\n<p>Kanuna ayk\u0131r\u0131, kat\u0131lan Hazine vekili ile san\u0131k &#8230; m\u00fcdafin temyiz itirazlar\u0131 bu itibarla yerinde g\u00f6r\u00fcld\u00fc\u011f\u00fcnden h\u00fckm\u00fcn 5320 say\u0131l\u0131 Kanunun 8\/1. maddesi de g\u00f6zetilerek CMUK&#8217;n\u0131n 321. maddesi uyar\u0131nca BOZULMASINA 08\/07\/2019 tarihinde oy birli\u011fiyle karar verildi.<\/p>\n<p>&#8212;<\/p>\n<p>T.C.<\/p>\n<p>Yarg\u0131tay<\/p>\n<p>5. Ceza Dairesi<\/p>\n<p>2018\/6761 E. , 2019\/5286 K.<\/p>\n<p>&#8220;\u0130\u00e7tihat Metni&#8221;<\/p>\n<p>MAHKEMES\u0130 :A\u011f\u0131r Ceza Mahkemesi<br \/>\nSU\u00c7 : Tefecilik<br \/>\nH\u00dcK\u00dcM : Beraat<\/p>\n<p>Mahalli mahkemece verilen h\u00fck\u00fcmler temyiz edilmekle dosya incelenerek gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n<p>Dairemizin 2016\/8329 Esas\u0131nda kay\u0131tl\u0131 &#8230;2. Asliye Ceza Mahkemesinin 29\/03\/2016 tarihli, 2015\/875 Esas ve 2016\/400 Karar say\u0131l\u0131 dosyas\u0131 ile temyize konu bu dava dosyas\u0131 aras\u0131nda su\u00e7 ve san\u0131klardan &#8230; y\u00f6n\u00fcnden fiili, hukuki ba\u011flant\u0131 oldu\u011fundan birlikte ele al\u0131narak yap\u0131lan incelemede;<br \/>\nSan\u0131klar &#8230;, &#8230;, &#8230; ve &#8230; haklar\u0131nda verilen beraat h\u00fck\u00fcmlerine y\u00f6nelik temyiz incelemesinde;<\/p>\n<p>Delilleri takdir ve gerek\u00e7esi g\u00f6sterilmek suretiyle verilen beraat h\u00fck\u00fcmleri usul ve kanuna uygun oldu\u011fundan yerinde g\u00f6r\u00fclmeyen kat\u0131lan vekilinin temyiz itirazlar\u0131n\u0131n reddiyle h\u00fck\u00fcmlerin ONANMASINA,<\/p>\n<p>San\u0131k &#8230; hakk\u0131nda verilen beraat h\u00fckm\u00fcne y\u00f6nelik temyiz incelemesinde ise;<\/p>\n<p>01\/06\/2005 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5237 say\u0131l\u0131 TCK&#8217;n\u0131n 241. maddesinde tan\u0131mlanan tefecilik su\u00e7unun olu\u015fabilmesi i\u00e7in, kazan\u00e7 elde etmek amac\u0131yla ba\u015fkas\u0131na \u00f6d\u00fcn\u00e7 para verilmesinin yeterli olu\u015fu, ayr\u0131ca birden fazla ki\u015fiye sistemli olarak faiz kar\u015f\u0131l\u0131\u011f\u0131 \u00f6d\u00fcn\u00e7 para verilmesinin su\u00e7un unsuru olarak aranmamas\u0131, Dairemizce de benimsenen Ceza Genel Kurulunun 12\/05\/2015 tarihli ve 2014\/4-655 Esas, 2015\/152 say\u0131l\u0131 Karar\u0131nda da a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere, ki\u015filer aras\u0131nda do\u011fmu\u015f bir alacak bor\u00e7 ili\u015fkisine dayanmayan kazan\u00e7 elde etme ama\u00e7l\u0131 \u00f6d\u00fcn\u00e7 para verme eylemlerinin tefecilik su\u00e7u kapsam\u0131nda bulunmas\u0131 ve aralar\u0131nda yak\u0131n akrabal\u0131k ba\u011f\u0131 veya i\u015f ili\u015fkisi bulunmayan ki\u015filer aras\u0131nda g\u00fcn\u00fcn ekonomik ko\u015fullar\u0131 nazara al\u0131nd\u0131\u011f\u0131nda y\u00fcksek say\u0131labilecek miktarda paran\u0131n kar\u015f\u0131l\u0131ks\u0131z verilmesinin hayat\u0131n ola\u011fan ak\u0131\u015f\u0131na uygun olmamas\u0131 nazara al\u0131nd\u0131\u011f\u0131nda; su\u00e7tan zarar g\u00f6ren &#8230;&#8217;in soru\u015fturma a\u015famas\u0131nda 02\/04\/2013 ve 17\/12\/2014 tarihlerinde al\u0131nan beyanlar\u0131nda birbiriyle tutarl\u0131 \u015fekilde san\u0131ktan 2012 y\u0131l\u0131nda faiz kar\u015f\u0131l\u0131\u011f\u0131 1.900 TL para ald\u0131\u011f\u0131n\u0131, kendisine ayl\u0131k 500 TL faiz \u00f6demesinde bulundu\u011funu, \u00fc\u00e7 d\u00f6rt ay kadar \u00f6demede bulunduktan sonra bir s\u00fcre \u00f6deme yapamad\u0131\u011f\u0131n\u0131, 2013 y\u0131l\u0131nda tekrar \u00f6deme yapmaya ba\u015flad\u0131\u011f\u0131nda ise 8.000 TL elden \u00f6deme yapt\u0131\u011f\u0131n\u0131, san\u0131\u011f\u0131n en son kendisine faizi ile birlikte 3.900 TL daha borcu oldu\u011funu s\u00f6yledi\u011fini ifade eden beyan\u0131 ile t\u00fcm dosya kapsam\u0131ndan, san\u0131\u011f\u0131n kazan\u00e7 sa\u011flamak i\u00e7in tefecilik su\u00e7unu i\u015fledi\u011fi sabit oldu\u011fundan mahkumiyetine karar verilmesi gerekti\u011fi g\u00f6zetilmeden, dosya kapsam\u0131 ile uyu\u015fmayan yan\u0131lg\u0131l\u0131 de\u011ferlendirme sonucu yaz\u0131l\u0131 \u015fekilde beraatine karar verilmesi,<\/p>\n<p>Ayr\u0131ca, Dairemizce de benimsenen Ceza Genel Kurulunun 26\/04\/2016 tarihli ve 2014\/118 Esas, 2016\/208 say\u0131l\u0131 Karar\u0131nda da belirtildi\u011fi \u00fczere, tefecilik su\u00e7u ile korunan hukuki yarar ve bu ba\u011flamda su\u00e7un topluma kar\u015f\u0131 su\u00e7lar b\u00f6l\u00fcm\u00fcnde d\u00fczenlenmesi kar\u015f\u0131s\u0131nda, bu su\u00e7un ma\u011fdurunun toplumu olu\u015fturan bireylerin tamam\u0131, di\u011fer bir ifadeyle kamu oldu\u011fu, eylemin belirli bir ki\u015finin zarar\u0131na olarak i\u015flenmesi halinde bu ki\u015finin ma\u011fdur de\u011fil, su\u00e7tan zarar g\u00f6ren olaca\u011f\u0131, bu ba\u011flamda TCK&#8217;n\u0131n 241. maddesinde d\u00fczenlenen tefecilik su\u00e7unun kazan\u00e7 elde etmek amac\u0131yla bor\u00e7 para verilmesiyle olu\u015faca\u011f\u0131, bunu meslek haline getirmenin su\u00e7un unsurlar\u0131 i\u00e7erisinde yer almad\u0131\u011f\u0131, de\u011fi\u015fik zamanlarda ve\/veya farkl\u0131 ki\u015filere kar\u015f\u0131 tefecilik eylemini zincirleme olarak i\u015fleyen san\u0131k hakk\u0131nda ayn\u0131 Kanunun 43. maddesinin uygulanmas\u0131 gerekti\u011fi, zincirleme su\u00e7larda son su\u00e7un i\u015flendi\u011fi g\u00fcn\u00fcn su\u00e7 tarihi oldu\u011fu, bu itibarla hukuki kesinti olu\u015fturan iddianame tarihinden evvel san\u0131k hakk\u0131nda dava konusu olsun ya da olmas\u0131n t\u00fcm eylemlerin tesels\u00fcl\u00fcn i\u00e7erisinde de\u011ferlendirilmesi, iddianame tarihinden sonraki eylemlerin ise ger\u00e7ek i\u00e7tima h\u00fck\u00fcmleri ve varsa kendi i\u00e7inde tesels\u00fcl h\u00fck\u00fcmleri de\u011ferlendirilmek suretiyle karara ba\u011flanmas\u0131 icap etti\u011fi nazara al\u0131nd\u0131\u011f\u0131nda; bu dosya ile birlikte incelenen &#8230;2. Asliye Ceza Mahkemesinin 29\/03\/2016 g\u00fcnl\u00fc ve 2015\/875 Esas, 2016\/400 say\u0131l\u0131 Karar\u0131yla san\u0131k hakk\u0131nda mahkumiyet h\u00fckm\u00fc verildi\u011fi, davalar aras\u0131nda da su\u00e7un s\u00fcbutunun de\u011ferlendirilmesi ve nitelendirilmesi bak\u0131m\u0131ndan CMK&#8217;n\u0131n 8\/1. maddesinde yer ald\u0131\u011f\u0131 \u015fekilde hukuki ve fiili ba\u011flant\u0131 bulundu\u011fundan bu dosyan\u0131n bahsi ge\u00e7en dosya ile birle\u015ftirilmesi sonras\u0131nda san\u0131\u011f\u0131n hukuki durumunun takdir ve tayin edilmesi gerekti\u011finin g\u00f6zetilmemesi,<\/p>\n<p>Kanuna ayk\u0131r\u0131, kat\u0131lan vekilinin temyiz itirazlar\u0131 bu itibarla yerinde g\u00f6r\u00fclm\u00fc\u015f oldu\u011fundan h\u00fckm\u00fcn 5320 say\u0131l\u0131 Yasan\u0131n 8\/1. maddesi de g\u00f6zetilerek CMUK&#8217;n\u0131n 321. maddesi uyar\u0131nca BOZULMASINA 14\/05\/2019 tarihinde oy birli\u011fiyle karar verildi.<\/p>\n<p>&#8212;<\/p>\n<p>T.C.<\/p>\n<p>Yarg\u0131tay<\/p>\n<p>5. Ceza Dairesi<\/p>\n<p>2017\/2335 E. , 2019\/6053 K.<\/p>\n<p>&#8220;\u0130\u00e7tihat Metni&#8221;<\/p>\n<p>MAHKEMES\u0130 :Asliye Ceza Mahkemesi<br \/>\nKATILANLAR : Hazine, &#8230;, &#8230;<br \/>\nSU\u00c7 : Tefecilik, 6136 say\u0131l\u0131 Kanuna ayk\u0131r\u0131l\u0131k<br \/>\nH\u00dcK\u00dcM : San\u0131k &#8230; hakk\u0131nda \u00f6l\u00fcm nedeniyle d\u00fc\u015f\u00fcr\u00fclme, san\u0131k &#8230; hakk\u0131nda 6136 say\u0131l\u0131 Kanuna ayk\u0131r\u0131l\u0131k su\u00e7undan beraat, san\u0131klar &#8230;, &#8230;, &#8230;, &#8230;, &#8230; ve &#8230; haklar\u0131nda tefecilik su\u00e7lar\u0131ndan mahkumiyet<\/p>\n<p>Mahalli mahkemece verilen h\u00fck\u00fcmler temyiz edilmekle dosya incelendi;<\/p>\n<p>6136 say\u0131l\u0131 Kanuna ayk\u0131r\u0131l\u0131k su\u00e7undan do\u011frudan zarar g\u00f6ren s\u0131fat\u0131 bulunmayan ve bu su\u00e7 y\u00f6n\u00fcnden kat\u0131lma talebi de olmayan Hazine vekilinin bu su\u00e7tan kurulan beraat h\u00fckm\u00fc ile Hazine vekilinin 26\/05\/2010 havale g\u00fcnl\u00fc dilek\u00e7esiyle san\u0131klardan sadece&#8230;,&#8230; haklar\u0131nda davaya kat\u0131lma talebinde bulundu\u011fu ve temyiz dilek\u00e7esinin i\u00e7eri\u011fi itibar\u0131yla t\u00fcm h\u00fck\u00fcmlere y\u00f6nelik oldu\u011fu anla\u015f\u0131lmakla, usul\u00fcne uygun olarak kat\u0131lma talebinde bulunmad\u0131\u011f\u0131 san\u0131klar&#8230;,&#8230;,&#8230; haklar\u0131ndaki h\u00fck\u00fcmlere y\u00f6nelik temyiz isteminin 5320 say\u0131l\u0131 Kanunun 8\/1. maddesi g\u00f6zetilerek CMUK&#8217;n\u0131n 317. maddesi uyar\u0131nca REDD\u0130YLE, kat\u0131lanlar &#8230; ve &#8230; vekilinin 10\/09\/2014 havale tarihli dilek\u00e7esiyle temyiz isteminden vazge\u00e7ti\u011fi anla\u015f\u0131ld\u0131\u011f\u0131ndan, incelemenin san\u0131k &#8230; hakk\u0131ndaki d\u00fc\u015f\u00fcr\u00fclme h\u00fckm\u00fcne y\u00f6nelik kat\u0131lan Hazine vekilinin, san\u0131klar &#8230;, &#8230;, &#8230;, &#8230;, &#8230; ve &#8230; haklar\u0131nda tefecilik su\u00e7lar\u0131ndan verilen mahkumiyet h\u00fck\u00fcmlerine y\u00f6nelik ise san\u0131klardan &#8230;. ,&#8230;.,&#8230;.. m\u00fcdafileri ile san\u0131klar &#8230;.,&#8230;.. un temyiz itirazlar\u0131yla s\u0131n\u0131rl\u0131 olarak yap\u0131lmas\u0131na karar verildikten sonra gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n<p>San\u0131k &#8230; hakk\u0131nda \u00f6l\u00fcm nedeniyle d\u00fc\u015f\u00fcr\u00fclme h\u00fckm\u00fcne y\u00f6nelik temyiz itirazlar\u0131n\u0131n incelenmesinde;<\/p>\n<p>Yap\u0131lan yarg\u0131lamaya, toplan\u0131p karar yerinde g\u00f6sterilen delillere, mahkemenin soru\u015fturma sonu\u00e7lar\u0131na uygun olarak olu\u015fan kanaat ve takdirine, incelenen dosya i\u00e7eri\u011fine g\u00f6re yerinde g\u00f6r\u00fclmeyen sair temyiz itirazlar\u0131n\u0131n reddine,<\/p>\n<p>Ancak;<\/p>\n<p>San\u0131\u011f\u0131n \u00f6l\u00fcm\u00fc nedeniyle kamu davas\u0131n\u0131n 5271 say\u0131l\u0131 CMK&#8217;n\u0131n 223\/8. maddesi uyar\u0131nca d\u00fc\u015fmesi yerine d\u00fc\u015f\u00fcr\u00fclmesine karar verilmesi,<br \/>\nKanuna ayk\u0131r\u0131, kat\u0131lan Hazine vekilinin temyiz itirazlar\u0131 bu itibarla yerinde g\u00f6r\u00fclm\u00fc\u015f oldu\u011fundan 5320 say\u0131l\u0131 Kanunun 8\/1. maddesi de g\u00f6zetilerek CMUK&#8217;n\u0131n 321. maddesi uyar\u0131nca h\u00fckm\u00fcn BOZULMASINA, ancak bu cihet yeniden yarg\u0131lamay\u0131 gerektirmedi\u011finden CMUK&#8217;n\u0131n 322. maddesinin verdi\u011fi yetkiye dayan\u0131larak h\u00fck\u00fcm f\u0131kras\u0131n\u0131n &#8220;A&#8221; bendinde yer alan &#8220;5237 say\u0131l\u0131 TCK&#8217;n\u0131n 64\/1. maddesi gere\u011fince d\u00fc\u015f\u00fcr\u00fclmesine,&#8221; ibaresinin &#8220;TCK&#8217;n\u0131n 64\/1 ve CMK&#8217;n\u0131n 223\/8. maddeleri gere\u011fince d\u00fc\u015fmesine,&#8221; \u015feklinde de\u011fi\u015ftirilmesi suretiyle sair y\u00f6nleri usul ve yasaya uygun olan h\u00fckm\u00fcn D\u00dcZELT\u0130LEREK ONANMASINA,<\/p>\n<p>San\u0131klar &#8230;, &#8230;, &#8230;, &#8230;, &#8230; ve &#8230; hakk\u0131nda tefecilik su\u00e7undan verilen mahkumiyet h\u00fck\u00fcmlerine y\u00f6nelik temyiz itirazlar\u0131n\u0131n incelenmesinde ise;<br \/>\nSan\u0131k &#8230;&#8217;n\u0131n h\u00fck\u00fcmden \u00f6nce 30\/06\/2014 tarihinde vefat etti\u011fi UYAP sisteminden temin edilen n\u00fcfus kayd\u0131ndan anla\u015f\u0131lmakla, bu hususun mahallinde ara\u015ft\u0131r\u0131larak 5237 say\u0131l\u0131 TCK&#8217;n\u0131n 64 ve 5271 say\u0131l\u0131 CMK&#8217;n\u0131n 223\/8. maddeleri gere\u011fince bir karar verilmesi l\u00fczumu,<\/p>\n<p>TCK&#8217;n\u0131n 241. maddesinde tan\u0131mlanan tefecilik su\u00e7unun olu\u015fabilmesi i\u00e7in kazan\u00e7 elde etmek amac\u0131yla ba\u015fkas\u0131na \u00f6d\u00fcn\u00e7 para verilmesinin yeterli olu\u015fu, ayr\u0131ca birden fazla ki\u015fiye sistemli \u015fekilde faiz kar\u015f\u0131l\u0131\u011f\u0131 \u00f6d\u00fcn\u00e7 para verilmesinin su\u00e7un unsuru olarak aranmamas\u0131 ve aralar\u0131nda yak\u0131n akrabal\u0131k ba\u011f\u0131 veya i\u015f ili\u015fkisi bulunmayan ki\u015filer aras\u0131nda g\u00fcn\u00fcn ekonomik ko\u015fullar\u0131 nazara al\u0131nd\u0131\u011f\u0131nda y\u00fcksek say\u0131labilecek miktarda paran\u0131n kar\u015f\u0131l\u0131ks\u0131z verilmesinin hayat\u0131n ola\u011fan ak\u0131\u015f\u0131na uygun olmamas\u0131, san\u0131klardan &#8230; ve &#8230;&#8217;\u0131n at\u0131l\u0131 su\u00e7lamalar\u0131 kabul etmemesi, san\u0131k &#8230;&#8217;\u0131n 400 TL gelir beyan etmesine ra\u011fmen faizsiz olarak kat\u0131lan &#8230;&#8217;e 62.000 TL bor\u00e7 verdi\u011fini ifade etmesi, san\u0131k &#8230;&#8217;\u0131n kat\u0131lan &#8230;&#8217;e bor\u00e7 para bulmas\u0131 i\u00e7in arac\u0131l\u0131k etmedi\u011fini ifade etmesine kar\u015f\u0131n akrabas\u0131 olan san\u0131k &#8230;&#8217;\u0131n ve san\u0131k &#8230;&#8217;n\u0131n aksi y\u00f6nde savunmada bulunmalar\u0131 kar\u015f\u0131s\u0131nda, maddi ger\u00e7e\u011fin hi\u00e7bir ku\u015fkuya yer vermeyecek \u015fekilde ortaya \u00e7\u0131kar\u0131lmas\u0131 a\u00e7\u0131s\u0131ndan, san\u0131klar\u0131n alacakl\u0131s\u0131 oldu\u011fu icra dosyalar\u0131n\u0131n ara\u015ft\u0131r\u0131l\u0131p varsa bor\u00e7lular\u0131n\u0131n san\u0131klardan faiz kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6d\u00fcn\u00e7 para al\u0131p almad\u0131klar\u0131 hususunda tan\u0131k s\u0131fat\u0131yla beyanlar\u0131na ba\u015fvurulmas\u0131, san\u0131klar\u0131n tefecilik yap\u0131p yapmad\u0131klar\u0131na dair kolluk marifetiyle gizli ve ayr\u0131nt\u0131l\u0131 ara\u015ft\u0131rma yapt\u0131r\u0131lmas\u0131, gerekirse vergi m\u00fckellefi olmalar\u0131 halinde haklar\u0131nda vergi incelemesi yapt\u0131r\u0131lmas\u0131 sonras\u0131nda t\u00fcm dosya kapsam\u0131 birlikte de\u011ferlendirilerek has\u0131l olacak sonuca g\u00f6re her bir san\u0131\u011f\u0131n ne \u015fekilde eyleme i\u015ftirak etti\u011finin denetime imkan verecek \u015fekilde karar yerinde tart\u0131\u015f\u0131l\u0131p de\u011ferlendirilmesi suretiyle hukuki durumunun takdir ve tayini gerekti\u011fi g\u00f6zetilmeden, eksik inceleme ve yetersiz gerek\u00e7elerle san\u0131klar\u0131n mahkumiyetine karar verilmesi,<\/p>\n<p>Kabule g\u00f6re de;<\/p>\n<p>San\u0131klar\u0131n eylemine uyan yasa maddesinde hapis cezas\u0131 ile birlikte adli para cezas\u0131 da \u00f6ng\u00f6r\u00fclmesine ra\u011fmen sadece hapis cezas\u0131na h\u00fckmedilmesi,<\/p>\n<p>Anayasa Mahkemesinin TCK\u2019n\u0131n 53. maddesinin baz\u0131 b\u00f6l\u00fcmlerinin iptaline ili\u015fkin 24\/11\/2015 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 08\/10\/2015 tarihli ve 2014\/140 Esas, 2015\/85 say\u0131l\u0131 Karar\u0131n\u0131n de\u011ferlendirilmesi l\u00fczumu,<\/p>\n<p>Kanuna ayk\u0131r\u0131, kat\u0131lan Hazine vekilinin, san\u0131klar &#8230;, &#8230; ve &#8230; m\u00fcdafileri ile san\u0131klar &#8230; ve &#8230;&#8217;\u0131n temyiz itirazlar\u0131 bu itibarla yerinde g\u00f6r\u00fcld\u00fc\u011f\u00fcnden, &#8230; d\u0131\u015f\u0131ndaki san\u0131klar bak\u0131m\u0131ndan ceza miktar\u0131 itibar\u0131yla kazan\u0131lm\u0131\u015f haklar\u0131 sakl\u0131 tutulmak suretiyle h\u00fck\u00fcmlerin 5320 say\u0131l\u0131 Yasan\u0131n 8\/1. maddesi de g\u00f6zetilerek CMUK&#8217;n\u0131n 321 ve 326\/son maddeleri uyar\u0131nca BOZULMASINA 11\/06\/2019 tarihinde oy birli\u011fiyle karar verildi.<\/p>\n<p>\u200bFaiz veya ba\u015fka bir namla da olsa kazan\u00e7 elde etmek amac\u0131yla ba\u015fkas\u0131na \u00f6d\u00fcn\u00e7 para verilmesi, tefecilik su\u00e7unu olu\u015fturur. Tefecilik su\u00e7u, iktisadi hayat\u0131m\u0131zda, &#8216;senet k\u0131rd\u0131rma&#8217; denen usulle de i\u015flenebilir. \u00d6rne\u011fin hen\u00fcz vadesi gelmemi\u015f bir bononun vadesinden \u00f6nce ba\u015fkas\u0131na verilerek kar\u015f\u0131l\u0131\u011f\u0131nda bono \u00fczerinde yaz\u0131l\u0131 mebla\u011fdan daha az bir paran\u0131n al\u0131nmas\u0131 durumunda tefecilik su\u00e7u olu\u015fur.\u00a0Hukuki Haber<\/p>\n<p>Haberin Al\u0131nt\u0131land\u0131\u011f\u0131 Kaynak: www.hukukihaber.net<\/p>","protected":false},"excerpt":{"rendered":"<p>T.C. Yarg\u0131tay Ceza Genel Kurulu 2018\/31 E., 2020\/477 K. &#8220;\u0130\u00e7tihat Metni&#8221; Karar\u0131 Veren Yarg\u0131tay Dairesi :&#8230; Ceza Dairesi Mahkemesi :Asliye Ceza San\u0131k &#8230;&#8217;\u0131n tefecilik su\u00e7undan TCK\u2019n\u0131n 241\/1, 43\/1, 62, 52\/1-2, 53 ve 63. maddeleri gere\u011fince 2 y\u0131l 1 ay hapis cezas\u0131 ile cezaland\u0131r\u0131lmas\u0131na, hak yoksunluklu\u011funa ve mahsuba ili\u015fkin &#8230;2. Asliye Ceza Mahkemesince verilen 24.12.2013 tarihli ve 21-635 say\u0131l\u0131 h\u00fckm\u00fcn san\u0131k m\u00fcdafisi taraf\u0131ndan temyiz edilmesi \u00fczerine dosyay\u0131 inceleyen Yarg\u0131tay 5. Ceza Dairesince 04.05.2017 tarih, &#8230; say\u0131 ve &#8220;Anayasa Mahkemesinin 24.11.2015 tarihli ve 29542 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan 08.10.2015 tarih ve 140-85 say\u0131l\u0131, TCK&#8217;n\u0131n 53\/1. maddesinde yer alan baz\u0131 ibarelerin iptaline ili\u015fkin ilam\u0131n\u0131n infaz a\u015famas\u0131nda nazara al\u0131nmas\u0131 m\u00fcmk\u00fcn g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.&#8221; ele\u015ftirisi ile onanmas\u0131na karar verilmi\u015ftir. Yarg\u0131tay &#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131 ise 23.08.2017 tarih ve 46211 say\u0131 ile; &#8220;&#8230;1- Mahkeme yetersiz gerek\u00e7e ve eksik inceleme sonucu mahk\u00fbmiyet karar\u0131 vermi\u015ftir; 16 sayfadan olu\u015fan gerek\u00e7eli karar\u0131n yakla\u015f\u0131k 7 sayfas\u0131 kitabi bilgilerden olu\u015fmakta, karar\u0131 okuyan bir ki\u015finin kafas\u0131nda \u00e7eli\u015fki olu\u015fturacak \u015fekilde tefecilik su\u00e7una ili\u015fkin eski ve yeni uygulamalara yer verilmektedir. Dosya i\u00e7eri\u011fine g\u00f6re san\u0131klarla irtibatl\u0131 olan tek ki\u015fi m\u00fc\u015fteki &#8230; oldu\u011fu h\u00e2lde karde\u015fi &#8230; ve babas\u0131 &#8230;&#8217;in sadece tan\u0131k olabilece\u011fi yarg\u0131lamada m\u00fc\u015fteki olarak yer almalar\u0131 ve su\u00e7un bunlara kar\u015f\u0131 i\u015flenmi\u015f birden fazla su\u00e7 \u015feklinde kabul edilmesi ve \u00f6zellikle san\u0131k &#8230;&#8217;dan &hellip;<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-125157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>TEFEC\u0130L\u0130K SU\u00c7UNUN UNSURLARINA \u0130L\u0130\u015eK\u0130N YARGITAY KARARLARI - Av. Deniz Can K\u0131z\u0131l<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/denizcankizil.tr\/uk\/hukukihaber\/tefecilik-sucunun-unsurlarina-iliskin-yargitay-kararlari\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TEFEC\u0130L\u0130K SU\u00c7UNUN UNSURLARINA \u0130L\u0130\u015eK\u0130N YARGITAY KARARLARI\" \/>\n<meta property=\"og:description\" content=\"T.C. Yarg\u0131tay Ceza Genel Kurulu 2018\/31 E., 2020\/477 K. &#8220;\u0130\u00e7tihat Metni&#8221; Karar\u0131 Veren Yarg\u0131tay Dairesi :&#8230; Ceza Dairesi Mahkemesi :Asliye Ceza San\u0131k &#8230;&#8217;\u0131n tefecilik su\u00e7undan TCK\u2019n\u0131n 241\/1, 43\/1, 62, 52\/1-2, 53 ve 63. maddeleri gere\u011fince 2 y\u0131l 1 ay hapis cezas\u0131 ile cezaland\u0131r\u0131lmas\u0131na, hak yoksunluklu\u011funa ve mahsuba ili\u015fkin &#8230;2. Asliye Ceza Mahkemesince verilen 24.12.2013 tarihli ve 21-635 say\u0131l\u0131 h\u00fckm\u00fcn san\u0131k m\u00fcdafisi taraf\u0131ndan temyiz edilmesi \u00fczerine dosyay\u0131 inceleyen Yarg\u0131tay 5. Ceza Dairesince 04.05.2017 tarih, &#8230; say\u0131 ve &#8220;Anayasa Mahkemesinin 24.11.2015 tarihli ve 29542 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan 08.10.2015 tarih ve 140-85 say\u0131l\u0131, TCK&#8217;n\u0131n 53\/1. maddesinde yer alan baz\u0131 ibarelerin iptaline ili\u015fkin ilam\u0131n\u0131n infaz a\u015famas\u0131nda nazara al\u0131nmas\u0131 m\u00fcmk\u00fcn g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.&#8221; ele\u015ftirisi ile onanmas\u0131na karar verilmi\u015ftir. Yarg\u0131tay &#8230;Ba\u015fsavc\u0131l\u0131\u011f\u0131 ise 23.08.2017 tarih ve 46211 say\u0131 ile; &#8220;&#8230;1- Mahkeme yetersiz gerek\u00e7e ve eksik inceleme sonucu mahk\u00fbmiyet karar\u0131 vermi\u015ftir; 16 sayfadan olu\u015fan gerek\u00e7eli karar\u0131n yakla\u015f\u0131k 7 sayfas\u0131 kitabi bilgilerden olu\u015fmakta, karar\u0131 okuyan bir ki\u015finin kafas\u0131nda \u00e7eli\u015fki olu\u015fturacak \u015fekilde tefecilik su\u00e7una ili\u015fkin eski ve yeni uygulamalara yer verilmektedir. Dosya i\u00e7eri\u011fine g\u00f6re san\u0131klarla irtibatl\u0131 olan tek ki\u015fi m\u00fc\u015fteki &#8230; oldu\u011fu h\u00e2lde karde\u015fi &#8230; ve babas\u0131 &#8230;&#8217;in sadece tan\u0131k olabilece\u011fi yarg\u0131lamada m\u00fc\u015fteki olarak yer almalar\u0131 ve su\u00e7un bunlara kar\u015f\u0131 i\u015flenmi\u015f birden fazla su\u00e7 \u015feklinde kabul edilmesi ve \u00f6zellikle san\u0131k &#8230;&#8217;dan &hellip;\" \/>\n<meta property=\"og:url\" content=\"http:\/\/denizcankizil.tr\/uk\/hukukihaber\/tefecilik-sucunun-unsurlarina-iliskin-yargitay-kararlari\/\" \/>\n<meta property=\"og:site_name\" content=\"Av. 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