lawpalyer logo
in判決書

臺灣苗栗地方法院112年度訴字第146號

關鍵資訊

  • 裁判案由
    違反商業會計法等
  • 案件類型
    刑事
  • 審判法院
    臺灣苗栗地方法院
  • 裁判日期
    112 年 06 月 08 日

  • 當事人
    臺灣苗栗地方檢察署檢察官朱子濬

112146 0000 00 1111735111500 4311101217194314142 364314142 310021431 (1 7)216215使(17)711 431 使( 17) 255 10656(77) 使10656(111 173596101103502503590)貿使 (17) (17)使 7 7 使使1,600 1 14 273112991 31024542711 4312111 2821521655411 8515111         112    6      8   20滿20()         112    6     8    215 315 216 使210215使 71 5 60 使簿 簿 使 使 43 41423 6 3315 1 1 使 2 2 使 3 33-13-2 使 4 44-14-24-34-4 使 5 5 使 6 6 使 7 7 使 8 1 9 22-12-2 10 3 11 44-14-2 12 55-15-2 13 6 14 77-17-27-3 1111735 111500     貿0001 10563106619106620107410 107411106620 ()105510761616使16128 910231564551173 401 ()10551076貿25251669,46772184733864 25使25148 8,6647790 4332393 10563106619 1.106620107410 2. () 10734561074111076 調調()()105107BAN 1.1055107616 2.1055107625251488,6647790 1055107616 貿 1055107625 ()2195523 21510812251081227 112調 43110121719 3631001101217431 ()151617151 87389 711 215 21592 67929498215 21351 使216 215使 綿351 215 381113579 11151014362 ()216215使711 43122711431 55711 2使 122511           112    2     8            112    3     2    215 3 1 5 216 使 使 210 215 使 711 5 60 使簿 簿 使 使 431 41423 6 3315 1 10556 CD00000000 1 425,000 21,250 CD00000000 1 338,500 16,925 CD00000000 1 458,320 22,916 CD00000000 1 379,800 18,990 4 1,601,620 80,081 2 10578 CV00000000 1 698,552 34,928 CV00000000 1 754,800 37,740 CV00000000 1 677,508 33,875 CV00000000 1 785,460 39,273 CV00000000 1 778,304 38,915 CV00000000 1 785,660 39,283 CV00000000 1 577,630 28,882 7 5,057,914 252,896 3 105910 3-1 DM00000000 1 1,149,000 57,450 DM00000000 1 2,224,500 111,225 3-2 DM00000000 1 228,000 11,400 DM00000000 1 218,500 10,925 4 3,820,000 191,000 4 1051112 4-1 ED00000000 1 809,190 40,460 ED00000000 1 193,800 9,690 ED00000000 1 193,800 9,690 ED00000000 1 193,800 9,690 ED00000000 1 193,800 9,690 4-2 ED00000000 1 391,400 19,570 ED00000000 1 767,160 38,358 ED00000000 1 321,400 16,070 ED00000000 1 694,580 34,729 ED00000000 1 580,920 29,046 ED00000000 1 1,640,000 82,000 ED00000000 1 205,000 10,250 4-3 ED00000000 1 587,600 29,380 ED00000000 1 98,760 4,938 ED00000000 1 193,800 9,690 4-4 ED00000000 1 500,000 25,000 ED00000000 1 108,000 5,400 ED00000000 1 50,000 2,500 18 7,723,010 386,151 5 10612 MP00000000 1 356,250 17,813 MP00000000 1 209,000 10,450 MP00000000 1 118,750 5,938 MP00000000 1 542,260 27,113 MP00000000 1 281,900 14,095 MP00000000 1 396,080 19,804 MP00000000 1 459,800 22,990 MP00000000 1 332,690 16,635 MP00000000 1 108,300 5,415 MP00000000 1 129,200 6,460 MP00000000 1 659,890 32,995 MP00000000 1 218,500 10,925 MP00000000 1 281,900 14,095 MP00000000 1 884,000 44,200 MP00000000 1 564,060 28,203 MP00000000 1 441,350 22,068 16 5,983,930 299,199 6 10634 NE00000000 1 368,370 18,419 NE00000000 1 370,800 18,540 NE00000000 1 341,150 17,058 NE00000000 1 542,260 27,113 NE00000000 1 422,850 21,143 NE00000000 1 459,800 22,990 NE00000000 1 316,540 15,827 NE00000000 1 792,180 39,609 NE00000000 1 483,760 24,188 9 4,097,710 204,887 7 10656 NV00000000 1 864,610 43,231 NV00000000 1 1,378,050 68,903 NV00000000 1 1,627,250 81,363 NV00000000 1 668,200 33,410 NV00000000 1 1,423,748 71,187 NV00000000 1 1,090,550 54,528 退 -7,052,408 -352,621 6 0 1 8 10678 8-1 PL00000000 1 2,242,660 112,133 PL00000000 1 2,295,450 114,773 PL00000000 1 2,514,298 125,715 8-2 PL00000000 1 635,000 31,750 PL00000000 1 690,000 34,500 PL00000000 1 442,000 22,100 PL00000000 1 644,650 32,233 PL00000000 1 366,920 18,346 8 9,830,978 491,550 9 106910 QB00000000 1 852,210 42,611 QB00000000 1 948,934 47,447 QB00000000 1 1,115,271 55,764 QB00000000 1 1,079,102 53,955 QB00000000 1 973,162 48,658 QB00000000 1 1,128,970 56,449 QB00000000 1 918,217 45,911 QB00000000 1 979,176 48,959 QB00000000 1 735,454 36,773 9 8,730,496 436,527 10 1061112 QS00000000 1 707,100 35,355 QS00000000 1 973,524 48,676 QS00000000 1 1,946,667 97,333 QS00000000 1 1,472,000 73,600 QS00000000 1 926,600 46,330 QS00000000 1 1,003,560 50,178 QS00000000 1 949,828 47,491 QS00000000 1 1,178,100 58,905 QS00000000 1 1,019,200 50,960 QS00000000 1 832,000 41,600 QS00000000 1 1,047,528 52,376 QS00000000 1 827,600 41,380 QS00000000 1 1,006,670 50,334 QS00000000 1 557,000 27,850 14 14,447,377 722,368 11 10712 11-1 YR00000000 1 2,800,000 140,000 YR00000000 1 1,200,000 60,000 11-2 YR00000000 1 967,760 48,388 YR00000000 1 791,910 39,596 YR00000000 1 795,484 39,774 YR00000000 1 800,860 40,043 YR00000000 1 533,816 26,691 YR00000000 1 947,550 47,378 YR00000000 1 978,830 48,942 11-3 YR00000000 1 967,530 48,377 YR00000000 1 703,250 35,163 YR00000000 1 2,427,910 121,396 YR00000000 1 796,370 39,819 YR00000000 1 582,100 29,105 YR00000000 1 981,540 49,077 YR00000000 1 979,010 48,951 YR00000000 1 988,330 49,417 YR00000000 1 925,720 46,286 YR00000000 1 518,460 25,923 YR00000000 1 561,140 28,057 YR00000000 1 530,784 26,539 21 20,778,354 1,038,922 12 10734 AN00000000 1 979,510 48,976 AN00000000 1 951,685 47,584 AN00000000 1 967,290 48,365 AN00000000 1 593,290 29,665 AN00000000 1 2,674,900 133,745 AN00000000 1 824,290 41,215 AN00000000 1 479,170 23,959 AN00000000 1 445,192 22,260 8 7,915,327 395,769 13 10756 CL00000000 1 250,840 12,542 CL00000000 1 261,000 13,050 CL00000000 1 260,200 13,010 CL00000000 1 264,400 13,220 4 1,036,440 51,822 128 91,023,156 4,551,173 1 10556 CD00000000 1 475,850 23,793 貿 CD00000000 1 232,900 11,645 CD00000000 1 282,000 14,100 CD00000000 1 181,450 9,073 CD00000000 1 167,850 8,393 5 1,340,050 67,004 2 10578 2-1 CV00000000 1 310,284 15,514 CV00000000 1 180,190 9,010 CV00000000 1 666,667 33,333 CV00000000 1 380,952 19,048 CV00000000 1 1,142,857 57,143 2-2 CV00000000 1 2,571,500 128,575 6 5,252,450 262,623 3 105910 DM00000000 1 1,210,440 60,522 DM00000000 1 240,000 12,000 DM00000000 1 230,000 11,500 DM00000000 1 2,341,660 117,083 4 4,022,100 201,105 4 1051112 4-1 ED00000000 1 254,000 12,700 ED00000000 1 597,780 29,889 ED00000000 1 204,000 10,200 ED00000000 1 204,000 10,200 ED00000000 1 412,000 20,600 ED00000000 1 408,000 20,400 ED00000000 1 833,860 41,693 ED00000000 1 334,800 16,740 ED00000000 1 738,920 36,946 ED00000000 1 618,000 30,900 4-2 ED00000000 1 453,700 22,685 ED00000000 1 332,750 16,638 ED00000000 1 3,130,500 156,525 13 8,522,310 426,116 5 10612 5-1 MP00000000 1 720,000 36,000 MP00000000 1 570,800 28,540 MP00000000 1 713,677 35,684 MP00000000 1 484,000 24,200 MP00000000 1 600,200 30,010 MP00000000 1 694,620 34,731 MP00000000 1 296,744 14,837 5-2 MP00000000 1 221,300 11,065 MP00000000 1 675,000 33,750 MP00000000 1 211,500 10,575 MP00000000 1 668,500 33,425 MP00000000 1 518,800 25,940 12 6,375,141 318,757 6 10634 NE00000000 1 375,000 18,750 NE00000000 1 375,000 18,750 NE00000000 1 345,000 17,250 NE00000000 1 570,800 28,540 NE00000000 1 445,116 22,256 NE00000000 1 484,000 24,200 NE00000000 1 333,200 16,660 NE00000000 1 833,866 41,693 NE00000000 1 509,220 25,461 9 4,271,202 213,560 7 10656 7-1 NV00000000 1 549,400 27,470 NV00000000 1 597,600 29,880 NV00000000 1 618,000 30,900 NV00000000 1 418,750 20,938 NV00000000 1 500,328 25,016 NV00000000 1 412,000 20,600 NV00000000 1 550,600 27,530 NV00000000 1 434,750 21,738 7-2 NV00000000 1 386,500 19,325 NV00000000 1 413,800 20,690 NV00000000 1 686,900 34,345 NV00000000 1 515,600 25,780 7-3 NV00000000 1 557,700 27,885 NV00000000 1 169,500 8,475 14 6,811,428 340,572 8 10678 8-1 PL00000000 1 510,400 25,520 PL00000000 1 444,600 22,230 PL00000000 1 657,050 32,853 PL00000000 1 374,200 18,710 8-2 PL00000000 1 137,500 6,875() 8-3 PL00000000 1 700,000 35,000 () 6 2,823,750 141,188 5 2,686,250 134,313 9 106910 9-1 QB00000000 1 379,000 18,950 QB00000000 1 499,668 24,983 QB00000000 1 492,000 24,600 QB00000000 1 591,136 29,557 QB00000000 1 459,000 22,950 QB00000000 1 515,000 25,750 QB00000000 1 478,224 23,911 QB00000000 1 418,500 20,925 QB00000000 1 576,800 28,840 9-2 QB00000000 1 185,000 9,250 9-3 QB00000000 1 486,530 24,327 QB00000000 1 558,622 27,931 QB00000000 1 653,662 32,683 QB00000000 1 488,260 24,413 QB00000000 1 685,660 34,283 QB00000000 1 528,110 26,406 QB00000000 1 758,200 37,910 QB00000000 1 432,660 21,633 18 9,186,032 459,302 10 1061112 10-1 QS00000000 1 200,000 10,000 10-2 QS00000000 1 597,600 29,880 QS00000000 1 444,600 22,230 QS00000000 1 482,000 24,100 QS00000000 1 500,328 25,016 QS00000000 1 557,000 27,850 QS00000000 1 559,500 27,975 QS00000000 1 518,000 25,900 QS00000000 1 500,328 25,016 QS00000000 1 547,200 27,360 10-3 QS00000000 1 450,000 22,500 QS00000000 1 632,000 31,600 QS00000000 1 438,000 21,900 10-4 QS00000000 1 568,560 28,428 QS00000000 1 435,000 21,750 QS00000000 1 449,500 22,475 QS00000000 1 501,200 25,060 QS00000000 1 389,600 19,480 10-5 QS00000000 1 973,524 48,676 QS00000000 1 1,946,667 97,333 QS00000000 1 2,032,190 101,610 10-6 QS00000000 1 359,320 17,966 QS00000000 1 386,000 19,300 QS00000000 1 261,350 13,068 10-7 QS00000000 1 109,500 5,475 QS00000000 1 168,600 8,430 26 15,007,567 750,378 11 10712 11-1 YR00000000 1 478,080 23,904() YR00000000 1 342,000 17,100() YR00000000 1 404,000 20,200() YR00000000 1 416,940 20,847() YR00000000 1 455,000 22,750() YR00000000 1 502,500 25,125() YR00000000 1 518,000 25,900() YR00000000 1 500,328 25,016() YR00000000 1 547,200 27,360() 11-2 YR00000000 1 4,180,000 209,000 YR00000000 1 2,503,000 125,150 11-3 YR00000000 1 546,000 27,300 YR00000000 1 408,500 20,425 YR00000000 1 535,000 26,750 YR00000000 1 418,500 20,925 YR00000000 1 623,700 31,185 YR00000000 1 579,000 28,950 YR00000000 1 489,000 24,450 YR00000000 1 588,600 29,430 YR00000000 1 479,500 23,975 YR00000000 1 560,200 28,010 YR00000000 1 423,300 21,165 YR00000000 1 345,800 17,290 YR00000000 1 398,000 19,900 YR00000000 1 529,800 26,490 YR00000000 1 596,000 29,800 YR00000000 1 632,100 31,605 YR00000000 1 529,900 26,495 YR00000000 1 358,400 17,920 YR00000000 1 534,500 26,725 YR00000000 1 578,500 28,925 11-4 YR00000000 1 43,260 2,163 11-5 YR00000000 1 18,000 900() 11-6 YR00000000 1 33,000 1,650 11-7 YR00000000 1 135,000 6,750 11-8 YR00000000 1 192,800 9,640 () 36 21,423,408 1,071,170 26 17,241,360 862,068 12 10734 12-1 AN00000000 1 597,600 29,880() AN00000000 1 427,500 21,375() AN00000000 1 637,500 31,875() AN00000000 1 528,600 26,430() AN00000000 1 325,600 16,280() AN00000000 1 515,000 25,750() AN00000000 1 478,080 23,904() 12-2 AN00000000 1 2,800,000 140,000 12-3 AN00000000 1 516,300 25,815 AN00000000 1 509,000 25,450 AN00000000 1 496,500 24,825 AN00000000 1 516,000 25,800 () 12 8,347,680 417,384 5 4,837,800 241,890 13 10756 CL00000000 1 258,600 12,930 CL00000000 1 269,200 13,460 CL00000000 1 268,900 13,445 CL00000000 1 268,500 13,425 CL00000000 1 228,900 11,445 5 1,294,100 64,705 () 166 94,677,218 4,733,864 148 86,647,790 4,332,393