lawpalyer logo
in判決書

臺灣高等法院 臺南分院96年度金上訴字第1272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
    臺灣高等法院 臺南分院
  • 裁判日期
    97 年 02 月 14 日

   961272         95196816931089794 9294966855 911191112591111918613 9111129212317,706,931339,927,9488 119111122,410,9691,844,56191111292124 91111292126,01511,3913,6609,590 4 調15911595 91112591111918612 38544 26324 2 91922,410,969 91921,844,561 2調 調2245257260271 2,410,969 1,844,56118111927 1234 4181118111 711 317,706,93148,298,675+269,408,256 339,927,94873,292,011+266,635,937 911112921 2 4 91111292126,01511,3913,6609,590 162382413854 96720960037423調9111121192122 使簿使921284172 使9111259111191861 94179422957121 9552395 8 28282128 552155 569417957121958 21 422 131 2 10011 19571423123121423 814 151 911112 9212 4 91111292126,01511,3913,6609,590 2843311711216215使使5655711 使216215使 431 7111121 28311423216 2155556 1196213 712 415 96966 15967169642496213 21321 9111129212624657,311,340317,648,481 339,662,859 32,851,07715,882,43416,983,1559111129212736,250 14,235,25113,474,38115,151,844122 使退退85,973,634退54,307,8753114147128431 311 711 283391 15423011122 2 6 6 66103114147 1 78.8.3.780195193 317,706,93148,298,675269,408,256339,927,94873,292,011266,635,937 318,443,181354,163,199736,25014,235,251 13,474,3813,965+13,470,41615,151,844361,176+775,065+65,690+503,113+115,000+13,331,800 1619128 1 91557992128711使764986使退2641使使使調 使3391使46260 使320 868189280 使使使退 9111922 87124 87 退 96685520,00020219336貿933623881,098 使933629933 417,473,4289356 3,372,921 93345693349356使115 93710 93710 841,987,024 使93710 95937854,323,2829391041,169,482 9378910 937893910 使431 711 216215使 43171 1216215使 431 711 9111922 93369229339111932 退 368         97    2     14                    97    2     15   43 41423 6 3315 71 5 15 使簿 簿 使 使 215 3 500 216 使210215使 9111~12 9111~12 921~2 921~2 1 $l,529,605 $76,480 00000000 2 $2,500,000 $125,000 00000000 3 $l,361,000 $68,050 00000000 4 $12,604,380 $630,219 () 00000000 5 $10,112,050 $505,603 () 00000000 6 $13,281,020 $664,052 00000000 7 $2,331,796 $116,589 00000000 8 $4,499,524 $224,976 00000000 $48,219,375 $2,410,969 9 $79,300 $3,965 00000000 10 $22,607,000 $l,130,350 00000000 11 $14,163,520 $708,176 00000000 12 $15,656,220 $782,811 00000000 13 $20,765,200 $1,038,260 00000000 14 $10,833,900 $541,695 00000000 15 $16,614,500 $830,725 00000000 16 $5,287,000 $264,350 00000000 17 $7,772,838 $388,642 00000000 18 $9,191,000 $459,550 00000000 19 $21,080,600 $l,054,030 00000000 20 $l,825,500 $91,275 00000000 21 $20,960,950 $1,048,049 00000000 22 $11,515,472 $575,774 00000000 23 貿 $11,714,500 $585,725 00000000 24 $9,866,500 $493,325 00000000 25 貿 $21,178,700 $1,058,935 00000000 26 $17,858,500 $892,925 00000000 27 $30,516,356 $1,525,819 00000000 $48,298,675 $2,414,934$269,408,256 $13,470,416 9111~12 9111~12 921~2 921~2 1 $20,000,000$1,000,000 00000000 2 祿 $1,000,000 $50,000 00000000 3 $2,856,000 $142,800 () 00000000 4 $7,500,100 $375,005 00000000 5 $80,250 $4,013 00000000 6 $232,050 $1l,603 00000000 7 $l,l97,300 $59,865 00000000 8 $1,296,537 $64,827 00000000 9 $500,500 $25,025 00000000 10 $728,400 $36,420 00000000 11 $l,500,050 $75,003 00000000 $36,891,187 $1,844,561 12 $7,223,521 $361,176 00000000 13$15,501,243 $775,065 00000000 14 $1,313,800 $65,690 00000000 15$10,062,260 $503,113 00000000 16 $2,300,000 $115,000 00000000 17 $22,961,200 $1,148,060 00000000 18 $13,954,620 $697,732 00000000 19 $15,164,920 $758,246 00000000 20 $19,806,300 $990,315 00000000 21 $8,219,200 $410,960 00000000 22 $15,907,500 $795,375 00000000 23 $5,380,000 $269,000 00000000 24 $5,730,834 $286,542 00000000 25 $8,130,500 $406,525 00000000 26 $15,846,400 $792,320 00000000 27 $3,198,743 $159,937 00000000 28 $23,463,750 $1,173,189 00000000 29 $13,085,560 $654,278 00000000 30 貿 $14,296,000 $714,800 00000000 31 $11,611,600 $580,580 00000000 32 貿 $20,862,600 $1,043,130 00000000 33 $17,858,500 $892,925 00000000 34 $31,157,710 $1,557,886 00000000 $73,292,011 $3,664,605 $266,635,937$13,331,800 退 退 退 1 000000000 2,481,500 2003.3.12 21 2 00000000 2,783,900 2003.3.7 13 3 26346 49,042,4752003.3.6 283 4 000000000 22,619,7352003.4.25 136 5 000000000 112,100 1 6 000000000 6,381,710 38 7 000000000 12,627,660 87 8 000000000 26,951,997 135 9 000000000 3,762,886 31 10 000000000 7,492,100 2003.5.2 49   (. ) 93.3 YU00000000 650,000 75,000 93.4 YU00000000  850,000 93.3 YU00000000 1,209,060 181,381 93.3 YU00000000 1,209,060 93.3 YU00000000 1,209,492 93.5 ZU00000000 911,670 93.5 ZU00000000 825,246 93.6 ZU00000000 774,062 93.6 ZU00000000 889,123 93.3 YU00000000 900,000 170,010 93.3 YU00000000 900,000 93.4 YU00000000 900,000 93.4 YU00000000 700,200 93.4 YU00000000 1,000,000 50,000 93.3 YU00000000 879,795 154,702 93.3 YU00000000 879,795 93.3 YU00000000 879,846 93.3 YU00000000 454,594 93.4 YU00000000 1,050,000 250,005 93.4 YU00000000 1,050,000 93.4 YU00000000 1,050,000 93.4 YU00000000 1,050,000 93.4 YU00000000 800,100 23 21,022,043 881,098 (.) 93.4 1 2,811 93.5 4 3,372,921 93.3 5 5,409,612 93.4 2 1,484,850 93.3 13 11,222,401 93.4 93.4 4 3,054,669   (.)   93.7 AW00000000 2,290,494 409,424 93.10 BU00000000 938,450 93.10 BU00000000 1,058,401 93.10 BU00000000 808,500 93.10 BU00000000 603,250 93.10 BU00000000 1,416,565 93.10 BU00000000 1,072,801 93.7 AW00000000 733,032 93.7 AW00000000 2,772,000 93.7 AW00000000 920,700 93.7 AW00000000 879,138 93.7 AW00000000 942,778 93.7 AW00000000 1,849,680 93.7 AW00000000 848,484 93.7 AW00000000 514,800 93.7 AW00000000 1,468,990 93.8 AW00000000 1,053,100 93.8 AW00000000 925,015 93.8 AW00000000 933,340 93.8 AW00000000 1,418,168 93.8 AW00000000 1,300,074 93.7 AW00000000 1,840,163 93.7 AW00000000 1,431,636 93.7 AW00000000 1,720,945 93.7 AW00000000 751,741 93.7 AW00000000 1,251,402 93.7 AW00000000 387,329 93.7 AW00000000 1,307,161 93.7 AW00000000 1,088,480 93.8 AW00000000 2,178,000 93.8 AW00000000 564,300 93.8 AW00000000 1,577,232 93.8 AW00000000 766,127 93.8 AW00000000 947,442 93.8 AW00000000 1,594,146 93.8 AW00000000 929,180 93.10 BU00000000 1,127,112 93.10 BU00000000 1,452,943 93.10 BU00000000 1,267,200 93.10 BU00000000 1,404,321 93.10 BU00000000 838,750 93.10 BU00000000 861,296 93.10 BU00000000 620,000 93.10 BU00000000 1,287,700 93.10 BU00000000 1,276,115 93.10 BU00000000 1,234,101 93.10 BU00000000 1,214,282 93.10 BU00000000 495,000 93.10 BU00000000 1,386,097 93.10 BU00000000 1,624,963 93.10 BU00000000 399,931 93.10 BU00000000 1,485,000 93.10 BU00000000 1,345,559 93.10 BU00000000 1,405,642 93.10 BU00000000  711,152 93.7 AW00000000 716,819 1,577,600 93.7 AW00000000 908,040 93.7 AW00000000 908,040 93.7 AW00000000 873,317 93.7 AW00000000 908,040 93.7 AW00000000 908,040 93.7 AW00000000 684,485 93.7 AW00000000 908,040 93.7 AW00000000 908,040 93.7 AW00000000 908,040 93.7 AW00000000 935,380 93.7 AW00000000 908,040 93.8 AW00000000 908,040 93.8 AW00000000 845,168 93.8 AW00000000 908,040 93.8 AW00000000 908,040 93.8 AW00000000 847,340 93.8 AW00000000 908,040 93.8 AW00000000 908,040 93.8 AW00000000 803,418 93.10 BU00000000 714,414 93.10 BU00000000 1,812,400 93.10 BU00000000 1,812,400 93.10 BU00000000 640,345 93.10 BU00000000 1,812,400 93.10 BU00000000 1,812,400 93.10 BU00000000 1,812,400 93.10 BU00000000 1,812,400 93.10 BU00000000 1,812,400 84 96,072,2141,987,024 (.) 93.10 2 638,800 93.8 41 85,953,650 93.9 93.7 4 735,446 93.8 93.6 13 1,782,155 93.6 24 2,834,681 93.9 11 3,548,032 93.10