在部分(fen)受(shou)賄(hui)案件中，為(wei)掩蓋不(bu)法(fa)犯(fan)罪行(xing)為(wei)，有的(de)(de)(de)受(shou)賄(hui)人(ren)與(yu)行(xing)賄(hui)人(ren)達成(cheng)合意，收受(shou)行(xing)賄(hui)人(ren)所送房(fang)產(chan)但不(bu)辦理不(bu)動產(chan)轉讓登記(ji)手續，后(hou)對房(fang)產(chan)實(shi)際(ji)使用，對此情形能否認定受(shou)賄(hui)既(ji)遂，實(shi)踐(jian)中容易存在不(bu)同認識。有這樣一起案例：甲(jia)擔任某縣分(fen)管(guan)城(cheng)建工作(zuo)的(de)(de)(de)副縣長期間，為(wei)乙(yi)的(de)(de)(de)地產(chan)項目在土地審批中提(ti)供幫助。作(zuo)為(wei)感謝，乙(yi)為(wei)甲(jia)購(gou)置了一套商品房(fang)。甲(jia)拿到房(fang)屋(wu)鑰匙后(hou)，根據自己的(de)(de)(de)喜好，委托中介(jie)公(gong)司(si)對房(fang)屋(wu)進(jin)行(xing)裝(zhuang)(zhuang)修(xiu)并準備對外(wai)出租。截(jie)至案發，房(fang)屋(wu)尚未裝(zhuang)(zhuang)修(xiu)完畢，甲(jia)也(ye)未入住，經(jing)查，該(gai)房(fang)屋(wu)一直登記(ji)在乙(yi)的(de)(de)(de)名下，沒有為(wei)甲(jia)辦理過戶(hu)登記(ji)。

　　筆者(zhe)認(ren)為，本案(an)中(zhong)，雖然甲乙之間沒有辦理產(chan)權轉讓登記，甲也(ye)沒有實(shi)際入住或(huo)者(zhe)對外出租(zu)房屋，但是(shi)不影響對甲實(shi)際控制(zhi)房屋這一事實(shi)的認(ren)定。根據(ju)《中(zhong)華人民共(gong)和國(guo)刑法》第三百八十五條之規(gui)定，甲構成受(shou)賄罪，且系既(ji)遂(sui)，具體分析如下：

　　一是(shi)(shi)(shi)甲(jia)乙(yi)(yi)(yi)之(zhi)(zhi)(zhi)間(jian)自始未(wei)(wei)(wei)形成正(zheng)(zheng)(zheng)常的(de)(de)(de)房(fang)屋買(mai)賣(mai)民(min)(min)(min)事(shi)法(fa)(fa)(fa)(fa)(fa)律(lv)(lv)(lv)關(guan)(guan)(guan)系(xi)(xi)(xi)，不(bu)(bu)能以(yi)(yi)不(bu)(bu)動(dong)(dong)產(chan)(chan)轉讓(rang)登(deng)(deng)記(ji)(ji)(ji)作(zuo)為(wei)(wei)(wei)是(shi)(shi)(shi)否(fou)(fou)收受(shou)(shou)房(fang)屋的(de)(de)(de)判(pan)斷標準。在正(zheng)(zheng)(zheng)常的(de)(de)(de)民(min)(min)(min)事(shi)法(fa)(fa)(fa)(fa)(fa)律(lv)(lv)(lv)關(guan)(guan)(guan)系(xi)(xi)(xi)中(zhong)(zhong)(zhong)(zhong)(zhong)，登(deng)(deng)記(ji)(ji)(ji)既可以(yi)(yi)是(shi)(shi)(shi)物(wu)(wu)(wu)權(quan)(quan)變動(dong)(dong)的(de)(de)(de)生(sheng)(sheng)效(xiao)(xiao)(xiao)要(yao)件(jian)，也可以(yi)(yi)是(shi)(shi)(shi)對(dui)抗(kang)要(yao)件(jian)，具體(ti)(ti)取決于物(wu)(wu)(wu)權(quan)(quan)的(de)(de)(de)類型和(he)法(fa)(fa)(fa)(fa)(fa)律(lv)(lv)(lv)規(gui)(gui)(gui)定(ding)(ding)(ding)。根(gen)(gen)據(ju)《中(zhong)(zhong)(zhong)(zhong)(zhong)華(hua)人(ren)(ren)(ren)(ren)民(min)(min)(min)共和(he)國民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)典》第(di)二(er)百(bai)零九條(tiao)(tiao)(tiao)和(he)第(di)二(er)百(bai)一十四條(tiao)(tiao)(tiao)規(gui)(gui)(gui)定(ding)(ding)(ding)，“不(bu)(bu)動(dong)(dong)產(chan)(chan)物(wu)(wu)(wu)權(quan)(quan)的(de)(de)(de)設立、變更、轉讓(rang)和(he)消(xiao)滅(mie)，經(jing)(jing)依(yi)法(fa)(fa)(fa)(fa)(fa)登(deng)(deng)記(ji)(ji)(ji)，發生(sheng)(sheng)效(xiao)(xiao)(xiao)力(li)(li)；未(wei)(wei)(wei)經(jing)(jing)登(deng)(deng)記(ji)(ji)(ji)，不(bu)(bu)發生(sheng)(sheng)效(xiao)(xiao)(xiao)力(li)(li)，但(dan)是(shi)(shi)(shi)法(fa)(fa)(fa)(fa)(fa)律(lv)(lv)(lv)另有規(gui)(gui)(gui)定(ding)(ding)(ding)的(de)(de)(de)除外”，“不(bu)(bu)動(dong)(dong)產(chan)(chan)物(wu)(wu)(wu)權(quan)(quan)的(de)(de)(de)設立、變更、轉讓(rang)和(he)消(xiao)滅(mie)，依(yi)照法(fa)(fa)(fa)(fa)(fa)律(lv)(lv)(lv)規(gui)(gui)(gui)定(ding)(ding)(ding)應當登(deng)(deng)記(ji)(ji)(ji)的(de)(de)(de)，自記(ji)(ji)(ji)載于不(bu)(bu)動(dong)(dong)產(chan)(chan)登(deng)(deng)記(ji)(ji)(ji)簿時發生(sheng)(sheng)效(xiao)(xiao)(xiao)力(li)(li)”，這(zhe)意(yi)味著，對(dui)于不(bu)(bu)動(dong)(dong)產(chan)(chan)，登(deng)(deng)記(ji)(ji)(ji)是(shi)(shi)(shi)其物(wu)(wu)(wu)權(quan)(quan)變動(dong)(dong)的(de)(de)(de)生(sheng)(sheng)效(xiao)(xiao)(xiao)要(yao)件(jian)，未(wei)(wei)(wei)經(jing)(jing)登(deng)(deng)記(ji)(ji)(ji)，物(wu)(wu)(wu)權(quan)(quan)變動(dong)(dong)不(bu)(bu)產(chan)(chan)生(sheng)(sheng)法(fa)(fa)(fa)(fa)(fa)律(lv)(lv)(lv)效(xiao)(xiao)(xiao)力(li)(li)。根(gen)(gen)據(ju)《中(zhong)(zhong)(zhong)(zhong)(zhong)華(hua)人(ren)(ren)(ren)(ren)民(min)(min)(min)共和(he)國民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)典》第(di)二(er)百(bai)二(er)十五條(tiao)(tiao)(tiao)規(gui)(gui)(gui)定(ding)(ding)(ding)，“船舶、航(hang)空器和(he)機動(dong)(dong)車等的(de)(de)(de)物(wu)(wu)(wu)權(quan)(quan)的(de)(de)(de)設立、變更、轉讓(rang)和(he)消(xiao)滅(mie)，未(wei)(wei)(wei)經(jing)(jing)登(deng)(deng)記(ji)(ji)(ji)，不(bu)(bu)得對(dui)抗(kang)善意(yi)第(di)三人(ren)(ren)(ren)(ren)。”這(zhe)意(yi)味著，對(dui)于這(zhe)些(xie)(xie)特(te)殊(shu)動(dong)(dong)產(chan)(chan)，雖(sui)然(ran)登(deng)(deng)記(ji)(ji)(ji)不(bu)(bu)是(shi)(shi)(shi)物(wu)(wu)(wu)權(quan)(quan)變動(dong)(dong)的(de)(de)(de)生(sheng)(sheng)效(xiao)(xiao)(xiao)要(yao)件(jian)，但(dan)未(wei)(wei)(wei)經(jing)(jing)登(deng)(deng)記(ji)(ji)(ji)，物(wu)(wu)(wu)權(quan)(quan)人(ren)(ren)(ren)(ren)不(bu)(bu)能對(dui)抗(kang)善意(yi)第(di)三人(ren)(ren)(ren)(ren)，即登(deng)(deng)記(ji)(ji)(ji)在這(zhe)些(xie)(xie)情況下具有對(dui)抗(kang)效(xiao)(xiao)(xiao)力(li)(li)。在本(ben)案(an)中(zhong)(zhong)(zhong)(zhong)(zhong)，能否(fou)(fou)認為(wei)(wei)(wei)根(gen)(gen)據(ju)《中(zhong)(zhong)(zhong)(zhong)(zhong)華(hua)人(ren)(ren)(ren)(ren)民(min)(min)(min)共和(he)國民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)典》上述規(gui)(gui)(gui)定(ding)(ding)(ding)，甲(jia)雖(sui)然(ran)收受(shou)(shou)房(fang)產(chan)(chan)但(dan)未(wei)(wei)(wei)辦理登(deng)(deng)記(ji)(ji)(ji)、未(wei)(wei)(wei)發生(sheng)(sheng)物(wu)(wu)(wu)權(quan)(quan)變動(dong)(dong)效(xiao)(xiao)(xiao)力(li)(li)，故(gu)作(zuo)出甲(jia)未(wei)(wei)(wei)收受(shou)(shou)乙(yi)(yi)(yi)所送房(fang)產(chan)(chan)的(de)(de)(de)判(pan)斷？這(zhe)顯然(ran)是(shi)(shi)(shi)不(bu)(bu)能的(de)(de)(de)。根(gen)(gen)據(ju)《中(zhong)(zhong)(zhong)(zhong)(zhong)華(hua)人(ren)(ren)(ren)(ren)民(min)(min)(min)共和(he)國民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)典》第(di)二(er)條(tiao)(tiao)(tiao)和(he)第(di)一百(bai)五十三條(tiao)(tiao)(tiao)規(gui)(gui)(gui)定(ding)(ding)(ding)，“民(min)(min)(min)法(fa)(fa)(fa)(fa)(fa)調整平等主(zhu)體(ti)(ti)的(de)(de)(de)自然(ran)人(ren)(ren)(ren)(ren)、法(fa)(fa)(fa)(fa)(fa)人(ren)(ren)(ren)(ren)和(he)非法(fa)(fa)(fa)(fa)(fa)人(ren)(ren)(ren)(ren)組織(zhi)之(zhi)(zhi)(zhi)間(jian)的(de)(de)(de)人(ren)(ren)(ren)(ren)身關(guan)(guan)(guan)系(xi)(xi)(xi)和(he)財產(chan)(chan)關(guan)(guan)(guan)系(xi)(xi)(xi)”，“違反法(fa)(fa)(fa)(fa)(fa)律(lv)(lv)(lv)、行(xing)(xing)(xing)政法(fa)(fa)(fa)(fa)(fa)規(gui)(gui)(gui)的(de)(de)(de)強(qiang)(qiang)制(zhi)(zhi)性(xing)(xing)(xing)規(gui)(gui)(gui)定(ding)(ding)(ding)的(de)(de)(de)民(min)(min)(min)事(shi)法(fa)(fa)(fa)(fa)(fa)律(lv)(lv)(lv)行(xing)(xing)(xing)為(wei)(wei)(wei)無效(xiao)(xiao)(xiao)。違背(bei)公(gong)序良俗的(de)(de)(de)民(min)(min)(min)事(shi)法(fa)(fa)(fa)(fa)(fa)律(lv)(lv)(lv)行(xing)(xing)(xing)為(wei)(wei)(wei)無效(xiao)(xiao)(xiao)”。本(ben)案(an)中(zhong)(zhong)(zhong)(zhong)(zhong)，甲(jia)實現對(dui)乙(yi)(yi)(yi)購買(mai)房(fang)屋的(de)(de)(de)實際(ji)控制(zhi)(zhi)不(bu)(bu)是(shi)(shi)(shi)以(yi)(yi)平等交(jiao)易(yi)關(guan)(guan)(guan)系(xi)(xi)(xi)為(wei)(wei)(wei)前提(ti)，真正(zheng)(zheng)(zheng)促(cu)成甲(jia)乙(yi)(yi)(yi)雙方達成“交(jiao)易(yi)合(he)意(yi)”的(de)(de)(de)是(shi)(shi)(shi)“甲(jia)利用作(zuo)為(wei)(wei)(wei)分管城建(jian)工作(zuo)副縣長的(de)(de)(de)職權(quan)(quan)為(wei)(wei)(wei)乙(yi)(yi)(yi)提(ti)供了幫(bang)助”，甲(jia)乙(yi)(yi)(yi)之(zhi)(zhi)(zhi)間(jian)的(de)(de)(de)地位是(shi)(shi)(shi)不(bu)(bu)平等的(de)(de)(de)，雙方之(zhi)(zhi)(zhi)間(jian)的(de)(de)(de)關(guan)(guan)(guan)系(xi)(xi)(xi)不(bu)(bu)是(shi)(shi)(shi)平等主(zhu)體(ti)(ti)之(zhi)(zhi)(zhi)間(jian)的(de)(de)(de)民(min)(min)(min)事(shi)法(fa)(fa)(fa)(fa)(fa)律(lv)(lv)(lv)關(guan)(guan)(guan)系(xi)(xi)(xi)。甲(jia)乙(yi)(yi)(yi)之(zhi)(zhi)(zhi)間(jian)的(de)(de)(de)行(xing)(xing)(xing)為(wei)(wei)(wei)，也不(bu)(bu)是(shi)(shi)(shi)正(zheng)(zheng)(zheng)常的(de)(de)(de)民(min)(min)(min)事(shi)法(fa)(fa)(fa)(fa)(fa)律(lv)(lv)(lv)行(xing)(xing)(xing)為(wei)(wei)(wei)，違反了刑法(fa)(fa)(fa)(fa)(fa)等關(guan)(guan)(guan)于受(shou)(shou)賄罪的(de)(de)(de)強(qiang)(qiang)制(zhi)(zhi)性(xing)(xing)(xing)規(gui)(gui)(gui)定(ding)(ding)(ding)，自始無效(xiao)(xiao)(xiao)且(qie)具有違法(fa)(fa)(fa)(fa)(fa)性(xing)(xing)(xing)。因此，不(bu)(bu)能以(yi)(yi)不(bu)(bu)動(dong)(dong)產(chan)(chan)未(wei)(wei)(wei)轉讓(rang)登(deng)(deng)記(ji)(ji)(ji)而否(fou)(fou)定(ding)(ding)(ding)甲(jia)搞權(quan)(quan)錢交(jiao)易(yi)、收受(shou)(shou)房(fang)屋的(de)(de)(de)客觀事(shi)實。

　　二是(shi)(shi)(shi)受(shou)(shou)賄(hui)罪(zui)(zui)侵犯(fan)(fan)的法(fa)(fa)益(yi)是(shi)(shi)(shi)國家(jia)工(gong)作人(ren)員職務行(xing)為(wei)(wei)的廉(lian)潔性(xing)(xing)和不(bu)(bu)(bu)可(ke)收(shou)(shou)買性(xing)(xing)，而(er)非公私財(cai)產(chan)(chan)(chan)(chan)所(suo)有權(quan)及國家(jia)對經(jing)濟活動(dong)正(zheng)常的管理(li)(li)秩序(xu)。受(shou)(shou)賄(hui)罪(zui)(zui)的本(ben)質是(shi)(shi)(shi)權(quan)錢(qian)交易，實踐中，雖然行(xing)受(shou)(shou)賄(hui)行(xing)為(wei)(wei)在客(ke)觀(guan)上(shang)(shang)也(ye)會(hui)對正(zheng)常市(shi)場經(jing)濟秩序(xu)、房產(chan)(chan)(chan)(chan)交易秩序(xu)等造(zao)成破壞，但(dan)(dan)是(shi)(shi)(shi)上(shang)(shang)述(shu)經(jing)濟秩序(xu)并非其直接(jie)侵犯(fan)(fan)的對象，也(ye)不(bu)(bu)(bu)是(shi)(shi)(shi)受(shou)(shou)賄(hui)罪(zui)(zui)侵犯(fan)(fan)的犯(fan)(fan)罪(zui)(zui)客(ke)體。受(shou)(shou)賄(hui)犯(fan)(fan)罪(zui)(zui)保護的法(fa)(fa)益(yi)是(shi)(shi)(shi)國家(jia)工(gong)作人(ren)員職務行(xing)為(wei)(wei)的廉(lian)潔性(xing)(xing)和不(bu)(bu)(bu)可(ke)收(shou)(shou)買性(xing)(xing)，亦即職務行(xing)為(wei)(wei)與財(cai)物(wu)之間的不(bu)(bu)(bu)可(ke)交換(huan)性(xing)(xing)。因(yin)此(ci)，民事法(fa)(fa)律(lv)中不(bu)(bu)(bu)動(dong)產(chan)(chan)(chan)(chan)未(wei)轉讓(rang)登(deng)記(ji)不(bu)(bu)(bu)發生物(wu)權(quan)變(bian)(bian)動(dong)效(xiao)力的相關(guan)(guan)規(gui)(gui)定不(bu)(bu)(bu)能作為(wei)(wei)阻卻刑事法(fa)(fa)律(lv)中受(shou)(shou)賄(hui)罪(zui)(zui)成立的事由。根據“兩高”《關(guan)(guan)于辦(ban)(ban)(ban)理(li)(li)受(shou)(shou)賄(hui)刑事案(an)件適用(yong)法(fa)(fa)律(lv)若干(gan)問題(ti)的意(yi)見》“八、關(guan)(guan)于收(shou)(shou)受(shou)(shou)賄(hui)賂物(wu)品(pin)未(wei)辦(ban)(ban)(ban)理(li)(li)權(quan)屬變(bian)(bian)更(geng)(geng)(geng)問題(ti)”相關(guan)(guan)規(gui)(gui)定，“國家(jia)工(gong)作人(ren)員利(li)用(yong)職務上(shang)(shang)的便利(li)為(wei)(wei)請托人(ren)謀(mou)取利(li)益(yi)，收(shou)(shou)受(shou)(shou)請托人(ren)房屋、汽車(che)等物(wu)品(pin)，未(wei)變(bian)(bian)更(geng)(geng)(geng)權(quan)屬登(deng)記(ji)或者(zhe)借用(yong)他人(ren)名義辦(ban)(ban)(ban)理(li)(li)權(quan)屬變(bian)(bian)更(geng)(geng)(geng)登(deng)記(ji)的，不(bu)(bu)(bu)影響(xiang)受(shou)(shou)賄(hui)的認定”。因(yin)此(ci)，不(bu)(bu)(bu)動(dong)產(chan)(chan)(chan)(chan)是(shi)(shi)(shi)否轉讓(rang)登(deng)記(ji)并非受(shou)(shou)賄(hui)罪(zui)(zui)成立的前提條件。本(ben)案(an)中，甲(jia)(jia)乙(yi)之間雖未(wei)辦(ban)(ban)(ban)理(li)(li)不(bu)(bu)(bu)動(dong)產(chan)(chan)(chan)(chan)權(quan)轉讓(rang)登(deng)記(ji)手續，但(dan)(dan)甲(jia)(jia)在事實上(shang)(shang)已對該房屋行(xing)使了(le)占(zhan)有權(quan)、使用(yong)權(quan)。甲(jia)(jia)乙(yi)之間未(wei)轉讓(rang)登(deng)記(ji)的行(xing)為(wei)(wei)，既不(bu)(bu)(bu)會(hui)改變(bian)(bian)已經(jing)存在的權(quan)錢(qian)交易事實，也(ye)不(bu)(bu)(bu)會(hui)對法(fa)(fa)益(yi)被侵犯(fan)(fan)的客(ke)觀(guan)狀態(tai)有所(suo)影響(xiang)。

　　三是(shi)(shi)判斷受(shou)(shou)賄(hui)(hui)既(ji)遂(sui)與未遂(sui)，關鍵在(zai)于受(shou)(shou)賄(hui)(hui)人(ren)(ren)對(dui)所(suo)收(shou)財物(wu)是(shi)(shi)否具(ju)有(you)(you)(you)(you)控(kong)制(zhi)(zhi)力(li)(li)。無(wu)論(lun)是(shi)(shi)國(guo)家工(gong)(gong)作(zuo)人(ren)(ren)員(yuan)(yuan)承諾為他人(ren)(ren)謀(mou)取利益或(huo)(huo)者行賄(hui)(hui)人(ren)(ren)準備給(gei)予(yu)國(guo)家工(gong)(gong)作(zuo)人(ren)(ren)員(yuan)(yuan)財物(wu)，從故意(yi)犯罪(zui)的發展階段看(kan)，受(shou)(shou)賄(hui)(hui)罪(zui)還(huan)未進入既(ji)遂(sui)的終局形(xing)(xing)(xing)態。只(zhi)有(you)(you)(you)(you)受(shou)(shou)賄(hui)(hui)人(ren)(ren)將(jiang)(jiang)財物(wu)納入實際(ji)掌控(kong)，受(shou)(shou)賄(hui)(hui)行為才最(zui)終完成。判斷受(shou)(shou)賄(hui)(hui)既(ji)遂(sui)與未遂(sui)，關鍵在(zai)于受(shou)(shou)賄(hui)(hui)人(ren)(ren)對(dui)所(suo)收(shou)財物(wu)在(zai)事(shi)實上(shang)是(shi)(shi)否具(ju)有(you)(you)(you)(you)控(kong)制(zhi)(zhi)力(li)(li)。從方式上(shang)看(kan)，受(shou)(shou)賄(hui)(hui)人(ren)(ren)對(dui)財物(wu)具(ju)有(you)(you)(you)(you)控(kong)制(zhi)(zhi)力(li)(li)既(ji)包(bao)括其(qi)本人(ren)(ren)直接(jie)控(kong)制(zhi)(zhi)房(fang)屋的情(qing)形(xing)(xing)(xing)，也包(bao)括其(qi)通過他人(ren)(ren)代持控(kong)制(zhi)(zhi)房(fang)屋的情(qing)形(xing)(xing)(xing)；從內容上(shang)看(kan)，既(ji)包(bao)括實際(ji)享有(you)(you)(you)(you)對(dui)房(fang)屋占有(you)(you)(you)(you)、使(shi)用、收(shou)益、處分全部四(si)項(xiang)權(quan)益的情(qing)形(xing)(xing)(xing)，也包(bao)括享有(you)(you)(you)(you)四(si)項(xiang)權(quan)益中的一項(xiang)、二項(xiang)或(huo)(huo)者三項(xiang)的情(qing)形(xing)(xing)(xing)。比如：有(you)(you)(you)(you)的受(shou)(shou)賄(hui)(hui)人(ren)(ren)已在(zai)房(fang)屋中居(ju)住，有(you)(you)(you)(you)的受(shou)(shou)賄(hui)(hui)人(ren)(ren)將(jiang)(jiang)房(fang)屋對(dui)外出租獲(huo)取收(shou)益，還(huan)有(you)(you)(you)(you)的受(shou)(shou)賄(hui)(hui)人(ren)(ren)雖然沒有(you)(you)(you)(you)入住或(huo)(huo)者將(jiang)(jiang)房(fang)屋對(dui)外出租，但卻排除了第(di)三人(ren)(ren)對(dui)房(fang)屋的有(you)(you)(you)(you)效支配。因(yin)此(ci)，只(zhi)有(you)(you)(you)(you)立(li)足(zu)實質(zhi)性(xing)標準，方可對(dui)受(shou)(shou)賄(hui)(hui)人(ren)(ren)是(shi)(shi)否對(dui)所(suo)收(shou)財物(wu)具(ju)有(you)(you)(you)(you)控(kong)制(zhi)(zhi)力(li)(li)作(zuo)出準確(que)判斷。

　　本案中，甲(jia)已(yi)(yi)經利用職(zhi)權為乙的(de)(de)地(di)產項(xiang)目在土(tu)地(di)審批等事項(xiang)中提供幫助(zhu)并(bing)(bing)收(shou)受(shou)(shou)(shou)(shou)其(qi)房屋(wu)，受(shou)(shou)(shou)(shou)賄罪(zui)已(yi)(yi)經成立。因此，甲(jia)是否構成受(shou)(shou)(shou)(shou)賄既(ji)遂(sui)就(jiu)要對(dui)甲(jia)的(de)(de)受(shou)(shou)(shou)(shou)財(cai)行為是否完成以及甲(jia)是否明知(zhi)該(gai)次受(shou)(shou)(shou)(shou)財(cai)行為和其(qi)利用職(zhi)權幫助(zhu)乙的(de)(de)行為存在對(dui)應關(guan)系作出(chu)(chu)判(pan)斷(duan)。第(di)一，甲(jia)雖然沒有在乙給予的(de)(de)房屋(wu)中居住，但(dan)是按(an)照(zhao)自己的(de)(de)喜好對(dui)房屋(wu)進行了(le)裝(zhuang)修。第(di)二，甲(jia)已(yi)(yi)計(ji)劃(hua)將房屋(wu)裝(zhuang)修并(bing)(bing)對(dui)外出(chu)(chu)租獲取收(shou)益(yi)，這不僅反(fan)映了(le)甲(jia)對(dui)受(shou)(shou)(shou)(shou)財(cai)行為已(yi)(yi)完成的(de)(de)明確認(ren)識，也反(fan)映了(le)該(gai)房屋(wu)早已(yi)(yi)處于甲(jia)穩定控制的(de)(de)事實狀態。因此，甲(jia)收(shou)受(shou)(shou)(shou)(shou)房產雖然未(wei)辦理(li)產權轉讓登記，但(dan)是仍構成受(shou)(shou)(shou)(shou)賄罪(zui)既(ji)遂(sui)。（作者(zhe)：李璟鈺）