Guantao lawyer Di Qing handling a case of occupational crimes. Based on the case's background and the new judicial interpretations of committing embezzlement and taking bribes, Mr. Di has prepared his defense opinions which emphasize on the issue of time limit for prosecution. Due to the new judicial interpretations, our client no longer falls under the circumstance of "the amount of large", so that the time limitation for prosecution should be fifteen years in this case, and as it has already been nineteen years since committing criminal act, Mr. Di defended that the time limitation for persecution has been exceeded. At the end, Songjiang District People's Court of Shanghai adopted our defense opinions and released our client in court.