In recent years, Large Language Models (LLMs) have been widely applied to legal tasks. To enhance their understanding of legal texts and improve reasoning accuracy, a promising approach is to incorporate legal theories. One of the most widely adopted theories is the Four-Element Theory (FET), which defines the crime constitution through four elements: Subject, Object, Subjective Aspect, and Objective Aspect. While recent work has explored prompting LLMs to follow FET, our evaluation demonstrates that LLM-generated four-elements are often incomplete and less representative, limiting their effectiveness in legal reasoning. To address these issues, we present JUREX-4E, an expert-annotated four-element knowledge base covering 155 criminal charges. The annotations follow a progressive hierarchical framework grounded in legal source validity and incorporate diverse interpretive methods to ensure precision and authority. We evaluate JUREX-4E on the Similar Charge Disambiguation task and apply it to Legal Case Retrieval. Experimental results validate the high quality of JUREX-4E and its substantial impact on downstream legal tasks, underscoring its potential for advancing legal AI applications. The dataset and code are available at: https://github.com/THUlawtech/JUREX