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臺灣臺中地方法院109年度訴字第1469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
    臺灣臺中地方法院
  • 裁判日期
    111 年 01 月 04 日

  • 當事人
    臺灣臺中地方檢察署檢察官邱堂軒

1091469 109 15928 使 1()() 711 152 20,0001,0001使1421,0001 14240,000 1,000145541 455214554 2455845427114311121283112162155551574118423111 2 1 711 4 81711 9333394 733410114 8 108101143 10781 111 7171) 2110781 1118981190474971101063337 4 711311311 431101217 194341423 6 213315 41423100213313151 21431 21510812252715,0001 12215 10412301057122 1.38113 2.使41 45541124672 20滿20 111 1 4 111 1 4 711 5 60 431 41423 6 215 315 216 使210215使 10915928   440000 003 000005Z000000000 ()()1016271031130103121 000 )101627 ()101710311 118 () 176325798()12使115 172424298 12862 1216 ()使101810310 ()1010127154561727728012(401) 1 10879277781 2 1()()3 3便 2 3 4 1087927102115 3 1()()()()410292 2 3 1087927180189 4 1()20020001 2 1087927180189 5 1()3004001600便8% 2 1087927213223 6 1() 3 1087927158166 7 2 1()()319319 223193192 108792715816620-1 8 1() 2 1087927248256 9 () 1() 2 10879272132227 10 1() 2 108792721322256 11 ()103BAN 103100% 15-115-3 12 ()103BAN 103100% 18-118-3 13 ()103BAN 10110377%71% 19-119-3 14 ()103BAN 10371%99% 28-128-3 15 101103BAN 10110376%72% 2222-122-4 16 1016271031130103121 3 17 調 2 151617151 87389 711 215 215 9267929498綿351 215 3811135 791115101 4362 ()711 431()216215使 使12使711 431 55711 2511           109    5     31              109    6     8    215 3 1 5 216 使 210 215 使 711 5 60 使簿 簿 使 使 431 41 42 3 6 101710311 調 () () 1 10178(101915) 1017 DK00000000 856,200 42,810       1018 DK00000000 1,026,200 51,310       1018 DK00000000 1,307,600 65,380     1017 DK00000000 1,440,000 72,000       1017 DK00000000 1,192,800 59,640       1018 DK00000000 889,680 44,484       1018 DK00000000 792,000 39,600           7,504,480 375,224 2 101910(1011115) 1019 EY00000000 2,720,000 136,000       1019 EY00000000 3,400,000 170,000       1019 EY00000000 1,740,000 87,000       10110 EY00000000 3,280,000 164,000           11,140,000 557,000 3 1011112(102115) 10111 GM00000000 2,320,000 116,000       10111 GM00000000 262,500 13,125       10111 GM00000000 262,500 13,125       10112 GM00000000 288,000 14,400       10112 GM00000000 199,560 9,978       10112 GM00000000 332,600 16,630       10112 GM00000000 3,400,000 170,000       10112 GM00000000 4,750,000 237,500           11,815,160 590,758 4 10212(102315) 1021 KN00000000 1,610,000 80,500       1021 KN00000000 2,625,000 131,250       1021 KN00000000 1,770,000 88,500       1022 KN00000000 1,770,000 88,500       1022 KN00000000 2,070,000 103,500       1022 KN00000000 2,655,000 132,750           12,500,000 625,000 5 10234(102515) 1023 LL00000000 1,800,000 90,000       1023 LL00000000 1,475,000 73,750       1023 LL00000000 2,625,000 131,250       1024 LL00000000 1,500,000 75,000       1024 LL00000000 2,025,000 101,250           9,425,000 471,250 6 10256(102715) 1025 MJ00000000 5,000,000 250,000       1025 MJ00000000 2,650,000 132,500       1026 MJ00000000 4,700,000 235,000           12,350,000 617,500 7 10278(102915) 1027 NG00000000 3,480,000 174,000       1027 NG00000000 3,680,000 184,000       1028 NG00000000 4,700,000 235,000           11,860,000 593,000 8 102910(1021115) 1029 PE00000000 1,800,000 90,000       1029 PE00000000 1,500,000 75,000       10210 PE00000000 2,025,000 101,250           5,325,000 266,250 9 1021112(103115) 10211 QC00000000 1,500,000 75,000       10211 QC00000000 1,920,000 96,000       10211 QC00000000 1,920,000 96,000       10212 QC00000000 2,500,000 125,000       10212 QC00000000 2,300,000 115,000       10212 QC00000000 2,000,000 100,000       10212 QC00000000 1,650,000 82,500           13,790,000 689,500 10 10312(103315) 1031 ZA00000000 780,000 39,000       1031 ZA00000000 960,000 48,000       1032 ZA00000000 370,000 18,500     1031 ZA00000000 650,000 32,500       1032 ZA00000000 760,000 38,000       1032 ZA00000000 1,000,000 50,000       1032 ZA00000000 1,100,000 55,000       1032 ZA00000000 1,102,500 55,125       1032 ZA00000000 1,266,500 63,325       1032 ZA00000000 1,352,000 67,600       1032 ZA00000000 1,278,000 63,900       1032 ZA00000000 1,081,000 54,050     1031 ZA00000000 1,150,000 57,500       1031 ZA00000000 1,010,000 50,500       1032 ZA00000000 600,000 30,000       1032 ZA00000000 600,000 30,000       1032 ZA00000000 1,228,500 61,425       1032 ZA00000000 1,365,000 68,250       1032 ZA00000000 1,256,500 62,825           18,910,000 945,500 11 10334(103515) 1034 ZV00000000 37,012 1,851     1033 ZV00000000 2,188,400 109,420     1033 ZV00000000 450,000 22,500       1033 ZV00000000 2,863,250 143,162       1034 ZV00000000 3,642,000 182,100       1034 ZV00000000 810,000 40,500           9,990,662 499,533 12 10356(103715) 1035 AQ00000000 16,860 843       1036 AQ00000000 536,076 26,804       1036 AQ00000000 1,102,390 55,120     1035 AQ00000000 3,050,000 152,500       1036 AQ00000000 2,800,100 140,005     1035 AQ00000000 1,839,389 91,969       1035 AQ00000000 2,690,778 134,539       1036 AQ00000000 803,000 40,150       1036 AQ00000000 1,790,389 89,519           14,628,982 731,449 13 10378(103915) 1037 BK00000000 154,135 7,707       1038 BK00000000 181,440 9,072     1037 BK00000000 736,000 36,800       1038 BK00000000 980,000 49,000       1038 BK00000000 640,000 32,000       1038 BK00000000 888,000 44,400       1038 BK00000000 756,000 37,800     1037 BK00000000 575,000 28,750       1038 BK00000000 805,000 40,250     1037 BK00000000 720,000 36,000       1038 BK00000000 770,000 38,500       1038 BK00000000 866,000 43,300       1038 BK00000000 920,000 46,000       1038 BK00000000 724,000 36,200     1037 BK00000000 940,000 47,000       1037 BK00000000 430,000 21,500       1038 BK00000000 570,000 28,500       1038 BK00000000 700,000 35,000       1038 BK00000000 860,000 43,000       1038 BK00000000 () 980,000 49,000       1038 BK00000000 () 990,000 49,500       1038 BK00000000 () 1,931,500 96,575           17,117,075 855,854 14 103910(1031115) 1039 CE00000000 168,973 8,449       10310 CE00000000 127,638 6,382     10310 CE00000000 750,000 37,500       10310 CE00000000 650,000 32,500       10310 CE00000000 738,000 36,900           2,434,611 121,731 15 1031112(104115) 10311 CZ00000000 90,658 4,533     10311 CZ00000000 237,500 11,875       10311 CZ00000000 935,500 46,775           1,263,658 63,183 176,325,798 8,816,291 101810310 調 () () 1 10178(101915) 1018 DK00000000 930,000 46,500       1018 DK00000000 858,600 42,930       1018 DK00000000 1,401,400 70,070     1018 DK00000000 825,000 41,250       1018 DK00000000 1,260,000 63,000       1018 DK00000000 1,496,000 74,800           6,771,000 338,550 2 101910(1011115) 10110 EY00000000 2,400,000 120,000       10110 EY00000000 2,625,000 131,250     10110 EY00000000 2,300,000 115,000       10110 EY00000000 1,888,000 94,400           9,213,000 460,650 3 1011112(102115) 10111 GM00000000 2,724,300 136,215       10112 GM00000000 3,007,536 150,377     10111 GM00000000 2,694,254 134,713       10112 GM00000000 2,260,500 113,025           10,686,590 534,330 4 10212(102315) 1021 KN00000000 3,900,000 195,000       1022 KN00000000 2,800,000 140,000     1021 KN00000000 2,800,000 140,000       1022 KN00000000 3,105,000 155,250           12,605,000 630,250 5 10234(102515) 1023 LL00000000 3,322,000 166,100       1023 LL00000000 4,500,000 225,000       1024 LL00000000 1,500,000 75,000           9,322,000 466,100 6 10256(102715) 1025 MJ00000000 2,722,000 136,100       1025 MJ00000000 2,012,000 100,600       1025 MJ00000000 2,100,000 105,000       1025 MJ00000000 1,800,000 90,000       1026 MJ00000000 3,200,000 160,000       1026 MJ00000000 600,000 30,000           12,434,000 621,700 7 10278(102915) 1027 NG00000000 1,680,000 84,000       1027 NG00000000 4,200,000 210,000       1027 NG00000000 5,000,000 250,000       1028 NG00000000 1,000,000 50,000           11,880,000 594,000 8 102910(1021115) 1029 PZ000000000 989,256 49,463       1029 PZ000000000 935,680 46,784       1029 PZ000000000 577,300 28,865       10210 PZ000000000 874,076 43,704       10210 PZ000000000 811,888 40,594       10210 PZ000000000 811,800 40,590     1029 PE00000000 984,500 49,225       1029 PE00000000 968,500 48,425       1029 PE00000000 1,365,000 68,250       10210 PE00000000 1,097,790 54,890       10210 PE00000000 1,037,500 51,875       10210 PE00000000 1,003,464 50,173       10210 PE00000000 1,385,595 69,280       10210 PE00000000 1,157,646 57,882           13,999,995 700,000 9 1021112(103115) 10211 QC00000000 1,122,300 56,115       10211 QC00000000 786,900 39,345       10211 QC00000000 356,200 17,810       10212 QC00000000 972,952 48,648       10212 QC00000000 943,920 47,196       10212 QC00000000 1,019,250 50,963       10212 QC00000000 997,920 49,896       10212 QC00000000 799,800 39,990     10211 QC00000000 982,240 49,112       10211 QC00000000 948,300 47,415       10212 QC00000000 1,075,200 53,760       10212 QC00000000 868,770 43,439       10212 QC00000000 887,686 44,384       10212 QC00000000 1,155,000 57,750       10212 QC00000000 1,072,000 53,600           13,988,438 699,423 10 10312(103315) 1032 ZA00000000 1,950,000 97,500       1032 ZA00000000 4,600,000 230,000       1032 ZA00000000 1,570,000 78,500           8,120,000 406,000 11 10334(103515) 1033 ZV00000000 802,000 40,100           802,000 40,100 12 10356(103715) 1036 AQ00000000 845,000 42,250       1036 AQ00000000 910,000 45,500       1036 AQ00000000 885,000 44,250       1036 AQ00000000 690,000 34,500       1036 AQ00000000 880,000 44,000     1036 AQ00000000 520,000 26,000       1036 AQ00000000 900,000 45,000       1036 AQ00000000 700,000 35,000     1036 AQ00000000 650,000 32,500       1036 AQ00000000 500,000 25,000       1036 AQ00000000 980,000 49,000       1036 AQ00000000 700,000 35,000       1036 AQ00000000 650,000 32,500       1036 AQ00000000 730,000 36,500     1036 AQ00000000 380,000 19,000       1036 AQ00000000 650,000 32,500       1036 AQ00000000 730,714 36,536       1036 AQ00000000 490,000 24,500     1035 AQ00000000 918,000 45,900       1035 AQ00000000 418,080 20,904       1035 AQ00000000 624,960 31,248       1036 AQ00000000 928,000 46,400       1036 AQ00000000 750,960 37,548       1036 AQ00000000 920,000 46,000       1036 AQ00000000 460,000 23,000           17,810,714 890,536 13 10378(103915) 1038 CE00000000 320,000 16,000       1038 CE00000000 270,000 13,500       1038 CE00000000 230,000 11,500     1037 BK00000000 1,210,000 60,500       1037 BK00000000 935,000 46,750       1037 BK00000000 1,155,000 57,750       1037 BK00000000 748,000 37,400       1038 BK00000000 1,210,000 60,500       1038 BK00000000 1,210,000 60,500       1038 BK00000000 1,155,000 57,750       1038 BK00000000 1,155,000 57,750     1038 CE00000000 220,000 11,000       1038 CE00000000 330,000 16,500       1038 CE00000000 200,000 10,000       1038 CE00000000 450,000 22,500     1037 BK00000000 217,340 10,867       1037 BK00000000 10,730 537       1037 BK00000000 30,010 1,501       1037 BK00000000 34,805 1,740     1037 BK00000000 850,000 42,500       1037 BK00000000 1,050,000 52,500       1037 BK00000000 680,000 34,000       1038 BK00000000 1,210,000 60,500       1038 BK00000000 935,000 46,750       1038 BK00000000 1,155,000 57,750       1038 BK00000000 748,000 37,400           17,718,885 885,945 14 103910(1031115) 1039 CE00000000 820,000 41,000       1039 CE00000000 650,000 32,500       10310 CE00000000 770,000 38,500       10310 CE00000000 880,000 44,000     1039 CE00000000 936,000 46,800       1039 CE00000000 880,000 44,000       1039 CE00000000 799,000 39,950       10310 CE00000000 984,500 49,225       10310 CE00000000 692,000 34,600       10310 CE00000000 2,550 128       10310 CE00000000 694,500 34,725           8,108,550 405,428 154,560,172 7,728,012