The article is devoted to question of crime subject in one of the special corpus delicti of fraud offense provided in Art. 1592 of Criminal Code of the Russian Federation. The definition of the subject of the crime, given by Russian Legislator is unclear, which makes it difficult to apply the rule. The author noted that the Russian rule of fraud in obtaining benefits was borrowed from German Criminal Code (§ 264, Subventionsbetrug, StGB), and studied the provisions of German law doctrine about the crime subject of subsidy fraud. In addition, the author studied the court practice under Art. 1592 of Criminal Code of the Russian Federation for each type of social transfers specified by legislator in article description: benefits, reimbursements, subsidies, other social transfers. The author identified the general features of the abovementioned social transfers and worded the definition of the subject of Art. 1592 of  riminal Code of the Russian Federation basing on the analysis of court practice and social welfare law approaches. Finally, the author concluded that source of transfer and its direction should take into account when the act is qualifying under Art. 1592 of Criminal Code of the Russian Federation.