In this case, Zheng, as an insider of the company, obviously constitutes the crime of duty embezzlement, but whether those two outsiders can constitute the crime of duty embezzlement depends on their role in this case. Zheng directly took advantage of his position as a company executive. He has the right to sell these properties for the company, but in order to protect the company's interests, it is not appropriate to sell them to others privately and keep all the money from selling the company's properties for himself.
Although these two outsiders are not employees of the company, they can not constitute the crime of duty embezzlement in theory, but they have played an indispensable role in this crime of duty embezzlement. Although they are not the subject of the crime due to professional reasons, they will still constitute the crime of duty embezzlement, but they are not the principal offenders in the case, but accomplices.
According to the provisions of the first paragraph of Article 271 of the Criminal Law of our country, if it constitutes the crime of duty embezzlement and the amount is relatively large, it shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated. The amount involved in this case of duty embezzlement is more than 400,000 yuan, which is in line with the huge standard of more than 200,000 yuan and less than 3 million yuan in the criminal law. Therefore, Zheng, the principal offender in this case, was sentenced to more than five years in prison according to law. Now that the profit has been recovered, the court can decide whether to confiscate the property according to the actual situation. The punishment of two accomplices will be lighter than that of the principal offender, and the high probability is fixed-term imprisonment of not more than five years or criminal detention.