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臺灣臺中地方法院111年度訴字第347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
    112 年 10 月 02 日

  • 當事人
    臺灣臺中地方檢察署檢察官刁予弘

111347 111 1776 使463 使463 463 000052 014711118 5 5 00000 71117 17 使使181 1 (401) 使1 使使161 1 (401) 使1 使使151 1 (401) 使1 使使161 1 (401) 使1 使使101 1 (401) 使1 使使3 1 1 (401) 使1 使使4 1 1 (401) 使1 使使1 1 (401) 使1 使使1 1 (401) 使1 使使1 1 (401) 使1 使使1 1 (401) 使1 使使1 1 (401) 使1 使使1 1 (401) 使1 使使1 1 (401) 使1 使使1 1 (401) 使1 使使1 1 (401) 使1 使使1 1 (401) 使1 使使 使使使32,903 使使使3 3,507 273 11調2732159 1161216131631164170調 683685719727741748755759771 775785790171173181187382383384385515522522524525527533536442229235255259263269287291295301309313317 328333337357363383387397397413417421427451455465471489493497503513519535537541543545548555565579583587593611615621627645653671675689694707711 636475768182878893959798101103107109123124157159171173165 16620 321 27213 21521721922222322410992510980163255225228 236244274280305 307343364370398399436443472480508511248250270273302304364370404405433434461462506507521522109107109087833010908783293453481091012 1093557899350351428 567570571574523526594601628637639654659660695696 52152260663066569710910191080000000061962072973876376477978479180180780900000000000811842 843853調8558639471000 10011030調1031105010511088調1089109810991142調1143115411551195調1197121012111273調1275128612871322調1323133413351347調1349135413551396調1397140614071464146514741475149915011526調1527153515371570調1571157915811611調1613162016211664調1665167216731688調1689169816991727調1729173617371754調1755176217631784調1785179217931814調1815182218231902調19031916510 189227241374LINE389509112 3 1311220029492072161127201120007202369385 1.2141431110121719415 643141423 64115 121 517 114314142 31001 3 213 2.21510812252711230 1.711 933339473347114 5 4 2 311 3 2.711 215 215 431 926792992159 3.215 47515 21401 351 使216 215使 216215使 4.41921624471141 1.711 431 216215使711216215使 216215使4147 2.216215使 3.3 使使 4. 5.使401 使55711 1.311 2.47112 311 1.351 215 3811135791115 100496210132751014362 2.213 使 3.8 876 612 88765 22221 24491 4.8 87661 288 7652222 14489 311 使3 3 463 382313使32,90333,507333 273112991         112    10    2    20滿20         112    10    2    215 315 216 使 使210215使 71 5 60 使簿 簿 使 使 41 43 41423 6 3315 1 106831 01 2 1061110107620 001 107821 3 1061027 0000084 4 106105107717 0004 107718 5 10739 108825 01 108826 6 10752 0000 7 1075210863 02 10864 8 107621 002 9 ( 10762108825 00001 108826 10 107731108825 00001 11 10813 000052 12 10814 0000084 13 10821108825 0004 14 108322 000052 15 108322 00000 16 ( 108412 00000 17 108419 0000 18 10812121071023 002 1 IPHONE X0000000000000000000000000SIM1 1 2 ASUS 1 3 USB 1 4 1 5 4 6 19 7 1 8 9 9 3 10 1 11 8 12 3 13 1 14 9 15 6 16 1 17 10 18 10 19 1 20 8 21 9 22 1 23 2 24 3 25 1 26 2 27 5 28 1 29 2 30 3 31 1 32 2 33 3 34 1 35 1 36 7 37 3 38 1 39 5 40 5 41 1 42 5 43 1 44 5 45 5 46 1 47 6 48 1 49 1 50 1 51 7 52 6 53 1 54 3 55 1 56 9 57 6 58 1 59 4 60 1 61 3 62 3 63 73 1 10712107315 YR00000000 23,000 1,150 YR00000000 20,000 1,000 2 10734107515 AN00000000 30,000 1,500 AN00000000 25,000 1,250 3 10756107715 CL00000000 18,000 900 CL00000000 21,000 1,050 4 10778107915 EH00000000 18,000 900 EH00000000 21,000 1,050 5 1079101071115 GE00000000 280,500 14,025 GE00000000 148,952 7,448 6 1071112108115 JB00000000 277,650 13,883 JB00000000 146,102 7,305 7 10812108315 KY00000000 36,000 1,800 KY00000000 101,700 5,085 KY00000000 81,000 4,050 8 10834108515 MV00000000 147,826 7,391 MV00000000 15,400 770 MV00000000 62,000 3,100 1 1 10712107315 YR00000000 30,000 1,500 YR00000000 17,143 857 YR00000000 17,143 857 YR00000000 25,000 1.250 2 10734107515 AN00000000 15,000 750 AN00000000 15,000 750 3 10778107915 EB00000000 25,230 1,262 4 1079101071115 GE00000000 210.600 10,530 GE00000000 202,100 10,105 5 1071112108115 JB00000000 207,900 10,395 JB00000000 199,400 9.970 6 10812108315 KY00000000 110,400 5,520 KY00000000 92,840 4,632 7 10834108515 MV00000000 150,139 1 10712107315 YR00000000 26,000 1,300 YR00000000 29,524 1,476 2 10756107715 CL00000000 25,000 1,250 CL00000000 33,587 1,679 3 10778107915 EH00000000 26,000 1,300 EH00000000 170,000 8,500 4 1079101071115 GE00000000 210,600 10,530 GE00000000 202,100 10,105 5 1071112108115 JB00000000 207,900 10,395 JB00000000 199,400 9,970 6 10812108315 KY00000000 100,380 5,019 KY00000000 82,840 4,142 KY00000000 114,000 5,700 7 10834108515 MV00000000 106,355 5,318 HV00000000 144,980 7,249 8 10856108715 PS00000000 37,000 1,850 1 1 10712107315 YE00000000 26, 500 1,325 YR00000000 46,000 2,300 YR00000000 16,237 812 YR00000000 17,237 862 YR00000000 25,000 1,250 2 10756107715 CL00000000 29, 547 1,477 3 10778107915 EH00000000 60,000 3,000 EH00000000 70,000 3,500 4 1079101071115 GE00000000 210,038 10,502 GE00000000 191,062 9,553 5 1071112108115 JB00000000 207,538 10,377 JB00000000 188,562 9,428 6 10812108315 KY00000000 125,705 6,285 KY00000000 156,500 7,825 7 10834108515 MV00000000 129,107 6,455 MV00000000 103,258 5,163 1 1071-2107315 YR00000000 30,000 1,500 YR00000000 25,000 1,250 2 1073-4107515 AW21S52450 15,000 760 3 1075-6107715 CL00000000 31,865 1,593 CL00000000 75,000 3,750 4 1077-8107915 EH00000000 25,230 1,262 EH00000000 120,000 6,000 EH00000000 90,000 4,500 5 1079-101071115 GE00000000 180,300 9,015 GE00000000 200,000 10,000 6 10711-12108115 JB00000000 177,700 8,885 JB21V32252 197,400 9,870 7 1081-2108315 KY00000000 40,000 2,000 KY00000000 15,000 750 KY00000000 15,000 750 1 1 1071-2107315 YR00000000 26,000 1,300 YR00000000 37,000 1,850 YR00000000 29,524 1,476 2 1075-6107715 CL00000000 20,446 1,022 CL00000000 21,380 1,069 3 1077-8107915 EH00000000 109,300 5,465 EH00000000 26,000 1,300 4 1079-101071115 GE00000000 228,581 11,429 GE00000000 225,419 11,271 5 10710-11108115 JB00000000 225,831 11,292 JB00000000 110,500 5,525 1 1077-8107915 EH00000000 35,468 1,773 EH00000000 81,100 4,055 EH00000000 82,060 4,103 2 1079-101071115 GE00000000 102,790 5,140 GE00000000 169,700 8,485 3 10711-12108115 JB00000000 127,900 6,395 JB00000000 167,200 8,360 JB00000000 30,000 1,500 4 1081-2108315 KY00000000 107,900 5,395 KY00000000 86,310 4,316 5 1083-4108515 MV00000000 90,200 4510 MV00000000 86,310 4,316 MV00000000 78,200 3,910 MV00000000 81,400 4,070 6 1085-6108715 PS00000000 102,790 5,140 PS00000000 169,700 8,485 1 1 1077-8107915 EH00000000 170,000 8,500 2 1079-101071115 GE00000000 130,500 6,525 GE00000000 165,400 8,270 3 10710-111081215 JB00000000 127,900 6,395 JB00000000 162,800 8,140 4 1081-2108315 KY00000000 121,400 6,070 KY00000000 80,200 4,010 5 1083-4108515 MV00000000 85,700 4,285 MV00000000 80,200 4,010 6 1085-6108715 PS00000000 130,500 6,525 PS00000000 165,400 8,270 1 1079-101071115 GE00000000 210,038 10,502 GE00000000 191,062 9,553 2 10711-12108115 JB00000000 207,538 10,377 JB00000000 188,562 9,428 3 1081-2108315 KY00000000 110,400 5,520 KY00000000 92,640 4,632 4 1083-4108515 MV00000000 150,139 7,507 5 1085-6108715 PS00000000 102,000 5,100 PS00000000 191,062 9,553 6 1087-8108915 RP00000000 84,140 4,207 1 1 1079-101071115 GE00000000 180,300 9,015 GE00000000 200,000 10,000 2 10711-12108115 JB00000000 177,700 8,885 JB00000000 197,400 9,870 3 1081-2108315 KY00000000 100,380 5,019 KY00000000 82,840 4,142 4 1083-4108515 MV00000000 134,780 6,739 MV00000000 33,400 1,670 5 1085-6108715 PS00000000 179,580 8,979 PS00000000 179,571 8,979 1 1085-6108715 PS00000000 101,100 5,055 PS00000000 100,800 5,040 PS00000000 18,000 900 1 1 1085-6108715 PS00000000 102,000 5,100 PS00000000 191,062 9,553 1 1085-6108715 PS00000000 12,000 600 PS00000000 100,080 5,004 PS00000000 100,800 5,040 2 1087-8108915 RP00000000 136,220 6,811 1 1 1085-6108715 PS00000000 66,000 3,300 PS00000000 102,790 5,140 PS00000000 180,300 9,015 1 1071-2107315 YR00000000 26,500 1,325 YR00000000 25,000 1,250 2 1073-4107515 AK00000000 60,000 3,000 3 1075-6107715 CL00000000 10,867 543 CL00000000 11,020 551 4 1077-8107915 EH00000000 39,510 1,976 EH00000000 48,040 2,402 5 1079-101071115 GE00000000 264,850 13,243 GE00000000 175,150 8,758 6 10711-12108115 JB00000000 262,000 13,100 JB00000000 128,000 6,400 7 1081-2108315 KY00000000 118,590 5,930 KY00000000 99,853 4,993 8 1083-4108515 MV00000000 123,116 6,156 MV00000000 97,330 4,867 1 1 1071-2107315 YR00000000 23,000 1,150 YR00000000 20,000 1,000 2 1073-4107515 AN00000000 30,000 1,500 AN00000000 25,000 1,250 3 1075-6107715 CL00000000 25,000 1,250 CL00000000 33,587 1,679 4 1077-8107915 EH00000000 38,050 1,903 EH00000000 52,530 2,627 5 1079-101071115 GE00000000 179,57 18,979 GE00000000 196,78 19,839 6 10711-12108115 JB00000000 176,77 18,839 JB00000000 193,98 19,699 7 1081-2108315 KY00000000 122,370 6,119 KY00000000 97,895 4,895 8 1083-4108515 MV00000000 118,560 5,928 MV00000000 94,495 4,725 1 1073-4107515 AN00000000 15,000 750 2 1075-6107715 CL00000000 20,446 1,022 CL00000000 21,380 1,069 3 1077-8107915 EH00000000 309,300 5,465 EH00000000 104,000 5,200 4 1079-101071115 GE00000000 172,020 8,601 GE00000000 173,720 8,686 5 10711-12108115 JB00000000 169,320 8,466 JB00000000 171,020 8,551 6 1081-2108315 KY00000000 115,450 5,773 KY00000000 92,355 4,618 7 1083-4108515 MV00000000 105,400 5,270 MV21424B01 91,305 4,565 8 1085-6108715 PS00000000 102,790 5,140 PS00000000 169,700 8,485 1 1 1073-4108515 AN00000000 60,000 3,000 2 1075-6107715 CL00000000 10,867 543 CL00000000 11,020 551 3 1077-8107915 EH00000000 81,100 4,055 EH00000000 82,060 4,103 4 1079-101071115 GE00000000 102,790 5,140 GE00000000 169,700 8,485 JB00000000 127,900 6,395 5 10711-12108115 JB00000000 167,200 8,360 JB00000000 30,000 1,500 6 1081-2108315 KY00000000 107,900 5,395 KY00000000 86,310 4,316 7 1083-4108515 MV00000000 90,200 4,510 MV00000000 86,310 4,316 8 1085-6108715 PS00000000 102,790 5,140 PS00000000 169,700 8,485 1 1075-6107715 CL00000000 29,547 1,477 2 1077-8107915 EH00000000 60,000 3,000 EH00000000 70,000 3,500 3 1079-101071115 GE00000000 228,581 11,429 GE00000000 225,419 11,271 4 10711-12108115 JB00000000 225,831 11,292 JB00000000 110,500 5,525 5 1081-2108315 KY00000000 125,705 6,285 KY00000000 156,500 7,825 6 1083-4108515 MV00000000 126,880 6,344 MV00000000 100,250 5,013 7 1085-6108715 PS00000000 179,580 8,979 PS00000000 173,920 8,696 1 1 1075-6107715 CL00000000 31,865 1,593 CL00000000 36,000 1,800 2 1077-8107915 EH00000000 39,510 1,976 EH00000000 48,040 2,402 3 1079-101071115 GE00000000 264,850 13,243 GE00000000 175,150 8,758 4 10711-12108115 JB00000000 262,000 13,100 JB00000000 128,000 6,400 5 1081-2108315 KY00000000 118,590 5,930 KY00000000 99,853 4,993 6 1083-4108515 MV00000000 123,116 6,156 MV00000000 97,330 4,867 7 1085-6108715 PS00000000 191,062 9,553 1 1077-8107915 EH00000000 38,050 1,903 EH218S9501 52,530 2,627 2 1079-101071115 GE00000000 179,571 8,979 GE00000000 196,781 9,839 3 10711-12108115 JB00000000 176,771 8,839 JB00000000 193,981 9,699 4 1081-2108315 KY00000000 122,370 6,119 KY00000000 97,895 4,895 5 1083-4108515 MV00000000 118,560 5,928 MV00000000 94,495 4,725 MV00000000 50,000 2,500 MH00000000 56,000 2,800 6 1085-6108715 PS00000000 66,000 3,300 PS214B5502 102,790 5,140 PS00000000 180,300 9,015 1 1 1077-8107915 EH00000000 104,000 5,200 2 1079-101071115 GE00000000 172,020 8,601 GE00000000 173,720 8,686 3 10711-12108115 JB00000000 169,320 8,466 JB00000000 171,020 8,551 4 1081-2108315 KY00000000 115,450 5,773 KY00000000 92,355 4,618 5 1083-4108515 MY00000000 105,400 5,270 MV00000000 91,305 4,565 6 1085-6108715 PS00000000 101,100 5,055 PS00000000 100,800 5,040 1 1079-101071115 GE218O3350 130,500 6,525 GE00000000 165,400 8,270 2 10711-12108115 JB00000000 127,900 6,395 JB00000000 162,800 8,140 3 1081-2108315 KY00000000 121,400 6,070 KY00000000 80,200 4,010 4 1083-4108515 MV00000000 85,700 4,285 MV00000000 80,200 4,010 5 1085-6108715 PS00000000 130,500 6,525 PS00000000 165,400 8,270 1 1 1079-101071115 GE00000000 280,500 14,025 2 10711-12108115 JB00000000 277,650 13,883 3 1081-2108115 KY00000000 101,700 5,085 KY00000000 81,000 4,050 4 1083-4108515 MV00000000 155,000 7,750 MV00000000 21,000 1,050 5 1085-6108715 PS00000000 28,000 1,400 PS00000000 12,000 600 PS00000000 100,080 5,004 PS00000000 100,800 5,040 1 1083-4108515 MV00000000 120,000 6,000 MV00000000 33,400 1,670 2 1085-6108715 PS00000000 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PS00000000 37,000 1,850 PS00000000 102,790 5,140 PS00000000 169,700 8,485 1 1085-6108715 PS00000000 192,100 9,605 PS00000000 169,500 8,475 1 1 1085-6108715 PS00000000 175,150 8,758 PS00000000 180,300 9,015 1 1071-2107315 YR00000000 16,237 812 YR00000000 17,237 862 YR00000000 22,000 1,100 2 1075-6107715 CL00000000 36,000 1,800 1 1075-6107715 CL00000000 18,000 900 CL00000000 21,000 1,050 CL00000000 75,000 3,750 2 1077-8107915 EH00000000 18,000 900 EH00000000 21,000 1,050 EH00000000 120,000 6,000 EH00000000 90,000 4,500 3 1079-101071115 GE00000000 148,952 7,448 4 10711-12108115 JB00000000 146,102 7,305 1 1081-2108315 KY00000000 36,000 1,800 KY00000000 40,000 2,000 KY00000000 114,000 5,700 2 1083-4108515 MV00000000 15,400 770 MY00000000 144,980 7,249 MV00000000 81,400 4,070 3 1085-6108715 PS00000000 18,000 900 KP00000000 84,140 4,207 4 1087-8108915 RP00000000 136,220 6,811