Abstract: This article analyzes the legislative wording of the motion for judgment of acquittal, which from the perspective of the Russian language rules creates ambiguity for making a rehabilitating decision. This in turn, leads to the fact that the theory of criminal procedure features different interpretations of such terms as “failure of evidence” and “lack of proof” used in the Article 302 of the Code of Criminal Procedure of the Russian Federation to denote the circumstances for acquittal of the defendant. Similar technical and legal inaccuracies are not only the subject of scientific discussion, but also carry practical importance, since the accurate determination of facts that comprise the grounds for the judgment of acquittal depends whether the court finds the defendant not guilty. The conclusion is made that the existing form of articulation of the grounds for the judgment of acquittal is not unified. Taking into account the Articles 299 and 339 of the Code of Criminal Procedure of the Russian Federation, the author agrees with the need for validating “negative facts” in the course of acquittal procedure. The author forms an opinion on feasibility of omitting the term “lack of proof” in the text of the law, since by virtue of the principle of presumption of innocence, acquittal of the defendant without additional regulation is equally possible in the instance of proof of the absence of circumstances specified in law or failure to proof.