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The present research sought to analyze the criminal type of Culpable Embezzlement (fourth paragraph of Article 387° of the Criminal Code of the Peruvian Legislation in force) under the perspective of the disproportionality of the penalty in the crime, in relation to the fact that a public official or servant, who has been negligent in the mechanisms of custody of funds or effects, has given occasion to a third party to steal them from the public administration, and that has given occasion for a third party to subtract the same from the public administration, being necessary the establishment of its object of protection, developed the scope of the theory of the criminal sanction in relation to the purposes of the penalty, and finally, based on what was concluded, the increase of the penalty was proposed.