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臺灣臺北地方法院103年度審簡上字第149號

關鍵資訊

  • 裁判案由
    商業會計法等
  • 案件類型
    刑事
  • 審判法院
    臺灣臺北地方法院
  • 裁判日期
    103 年 12 月 26 日

  • 當事人
    陳弘洋

     103149          103 8 25103 1229103 305 103 149 36711 1 2 5 1 3,800 828,000 220 1 2 1 3,800 220 2 2,500 14,797 57使57使726696使 711 431 711 1 2 741 1 使931 2 742 4 5 1 3,800 828,000 220 751 1 4 5 1 3,800 220 2 103 543 30 26332130 仿2 2,007 952 377 1,615 1 9,859 7,070 992 9,972 1 2 1 3,800 5 828,000 220 6 364 1 6 455 1 1 3 368 373 103 12 26 10滿20 103 12 31 1031229 4700000 Z000000000 000041 003 103 305103543 711 215 215 9267929498711 431 711 7411使931274245 13,800828,000 220 75114 449234542 71143111557411245 931211 103 8 25 10滿20 103 8 25 71 5 60 使簿 簿 使 使 43 41423 6 3315 103305 4700000 00004 1 003 Z000000000 00092 4 2 95712951225951226 98618 95998 10155722,00795使154123771,615 144719,8597,070 9929,972 957121225 95122698618 9929,972 調 調 101 1011 0000000000 711 431 255 2511 103 6 28 103 7 11 71 5 60 使簿 簿 使 使 431 41 42 3 6 001 滿 610,693 30,5363 610,693 30,5363 002 2,875,500 143,77513 2,875,500 143,77513 003 1,800,000 90,0004 1,800,000 90,0004 004 96,939 4,8471 96,939 4,8471 005 貿 10,081 5041 0 00 006 404,145 20,2073 404,145 20,2073 007 798,689 39,9354 798,689 39,9354 008 63,856 3,1932 0 00 009 389,634 19,4812 389,634 19,4812 010 142,772 7,1391 142,772 7,1391 011 11,152,880 557,64410 0 00 012 4,913,497 245,6758 4,913,497 245,6758 013 32,710,000 1,635,5001232,710,000 1,635,50012 014 50,007,400 2,500,3703950,007,400 2,500,37039 015 94,021 4,7011 0 00 016 23,142 1,1571 0 00 017 238,095 11,9051 238,095 11,9051 018 257,143 12,8571 257,143 12,8571 019 285,714 14,2861 285,714 14,2861 020 3,184,780 159,2394 3,184,780 159,2394 021 1,447,218 72,3637 1,447,218 72,3637 022 95,244 4,7621 0 00 023 76,190 3,8101 76,190 3,8101 024 476,293 23,8153 476,293 23,8153 025 238,096 11,9042 238,096 11,9042 026 9,523,692 476,1843 9,523,692 476,1843 027 4,181,457 209,0708 4,181,457 209,0708 028 189,331 9,4662 189,331 9,4662 029 西 131,771 6,5882 131,771 6,5882 030 7,269,000 363,45020 7,269,000 363,45020 031 973,593 48,6806 973,593 48,6806 032 89,708 4,4855 0 00 033 1,571,358 78,5673 1,571,358 78,5673 034 2,597,571 129,8755 2,597,571 129,8755 035 95,540 4,7771 95,540 4,7771 036 貿 1,443,100 72,15513 0 00 037 3,290,419 164,52114 3,290,419 164,52114 038 109,523 5,4773 109,523 5,4773 039 254,272 12,7157 254,272 12,7157 040 345,785 17,2899 345,785 17,2899 041 279,408 13,9739 251,027 12,5548 042 31,429 1,5711 0 00 043 186,565 9,3297 186,565 9,3297 044 180,959 9,0484 180,959 9,0484 045 792,724 39,64020 792,724 39,64020 046 450,474 22,52714 450,474 22,52714 047 192,361 9,6195 192,361 9,6195 048 142,857 7,1435 142,857 7,1435 049 163,511 8,1765 163,511 8,1765 050 456,183 22,81114 456,183 22,81114 051 142,571 7,1294 111,142 5,5583 052 285,638 14,2838 285,638 14,2838 053 80,976 4,0492 80,976 4,0492 054 168,571 8,4295 168,571 8,4295 055 西 144,235 7,2124 144,235 7,2124 056 169,058 8,4535 169,058 8,4534 057 782,719 39,13822 782,719 39,13822 058 滿 148,519 7,4255 108,519 5,4254 059 708,798 35,44320 701,438 35,07519 060 滿 192,386 9,6205 192,386 9,6205 061 254,167 12,7097 254,167 12,7097 062 482,925 24,14813 482,925 24,14813 063 224,061 11,2036 224,061 11,2036 064 231,337 11,5686 231,337 11,5686 065 95,238 4,7624 95,238 4,7624 066 56,904 2,8462 56,904 2,8462 067 385,268 19,26310 385,268 19,26310 068 782,681 39,13321 782,681 39,13321 069 827,627 41,38622 827,627 41,38622 070 224,435 11,2236 224,435 11,2236 071 241,546 12,0786 241,546 12,0786 072 259,809 12,9917 220,761 11,0386 073 265,623 13,2829 265,623 13,2829 074 54,844 2,7422 54,844 2,7422 075 187,142 9,3585 187,142 9,3585 076 194,639 9,7335 194,639 9,7335 077 521,683 26,08613 521,683 26,08613 078 63,408 3,1702 63,408 3,1702 079 254,151 12,7087 254,151 12,7087 080 218,070 10,9045 218,070 10,9045 081 滿 72,030 3,6023 72,030 3,6023 082 288,820 14,4408 288,820 14,4408 083 95,241 4,7622 95,241 4,7622 084 343,605 17,1809 343,605 17,1809 085 419,081 20,95611 419,081 20,95611 086 70,114 3,5062 70,114 3,5062 087 47,674 2,3842 47,674 2,3842 088 344,761 17,2394 0 00 089 3,706,238 185,3127 3,706,238 185,3127 090 貿 3,923,809 196,1915 2,266,667 113,3333 091 3,226,200 161,3105 3,226,200 161,3105 092 61,904 3,0962 61,904 3,0962 093 650,648 32,53319 650,648 32,53319 094 45,714 2,2861 45,714 2,2861 095 719,195 35,96319 719,195 35,96319 096 491,305 24,56613 396,067 19,80411 097 265,645 13,2837 265,645 13,2837 098 176,294 8,8155 176,294 8,8155 099 94,192 4,7103 94,192 4,7103 100 383,051 19,15410 383,051 19,15410 101 466,457 23,32414 466,457 23,32414 102 467,193 23,36014 467,193 23,36014 103 52,381 2,6202 52,381 2,6202 104 133,932 6,6973 133,932 6,6973 105 181,218 9,0614 181,218 9,0614 106 108,155 5,4083 108,155 5,4083 107 68,571 3,4292 68,571 3,4292 108 126,381 6,3194 126,381 6,3194 109 31,714 1,5861 31,714 1,5861 110 912,060 45,60425 912,060 45,60425 111 487,360 24,3672 0 00 112 5,145,600 257,2806 0 00 113 380,106 19,00711 380,106 19,00711 114 193,919 9,6966 193,919 9,6966 115 西 727,449 36,37318 727,449 36,37314 116 47,613 2,3811 47,613 2,3811 117 300,019 15,0039 300,019 15,0039 118 498,076 24,90513 498,076 24,90513 119 217,857 10,8946 217,857 10,8946 120 104,769 5,2393 104,769 5,2393 121 19,048 9521 19,048 9521 122 402,863 20,14411 402,863 20,14411 123 68,285 3,4152 30,190 1,5101 124 391,113 19,55511 336,439 16,8228 125 28,286 1,4141 28,286 1,4141 126 753,623 37,68319 753,623 37,68319 127 71,015 3,5522 71,015 3,5522 128 71,451 3,5732 71,451 3,5732 129 365,050 18,2549 365,050 18,2549 130 470,908 23,54512 470,908 23,54512 131 707,573 35,37920 707,573 35,37920 132 70,942 3,5483 70,942 3,5483 133 477,248 23,86314 477,248 23,86314 134 307,941 15,3998 307,941 15,3998 135 318,946 15,9488 318,946 15,9488 136 404,901 20,24712 396,806 19,84211 137 95,240 4,7622 95,240 4,7622 138 429,986 21,50112 429,986 21,50112 139 402,343 20,11712 402,343 20,11712 140 211,751 10,5886 211,751 10,5886 141 259,655 12,9836 259,655 12,9836 142 118,947 5,9485 87,518 4,3774 143 239,615 11,9828 239,615 11,9828 144 450,357 22,51813 422,955 21,14812 145 104,777 5,2403 104,777 5,2403 146 985,354 49,27226 985,354 49,27226 147 119,044 5,9533 119,044 5,9533 148 540,725 27,03815 540,725 27,03815 149 193,120 9,6565 193,120 9,6565 150 28,571 1,4291 28,571 1,4291 151 34,283 1,7141 34,283 1,7141 152 417,321 20,86611 417,321 20,86611 153 79,047 3,9532 79,047 3,9532 154 151,390 7,5704 151,390 7,5704 155 121,616 6,0813 121,616 6,0813 156 826,474 41,32320 826,474 41,32320 157 71,432 3,5722 71,432 3,5722 158 733,474 36,67519 733,474 36,67519 159 298,390 14,9198 194,807 9,7405 160 474,124 23,70713 474,124 23,70713 161 368,402 18,42010 368,402 18,42010 162 82,479 4,1242 82,479 4,1242 163 417,157 20,85712 397,157 19,85711 164 304,910 15,2478 304,910 15,2478 165 562,350 28,11817 554,731 27,73716 166 788,074 39,40522 788,074 39,40522 167 133,328 6,6673 133,328 6,6673 168 482,864 24,14312 482,864 24,14312 169 228,574 11,4306 180,955 11,4305 170 361,566 18,0809 361,566 18,0809 171 505,200 25,26015 505,200 25,26015 172 43,810 2,1911 43,810 2,1911 173 195,349 9,7685 195,349 9,7685 174 142,798 7,1403 142,798 7,1403 175 157,925 7,8965 157,925 7,8965 176 407,756 20,38810 367,756 18,3889 177 142,863 7,1433 142,863 7,1433 178 滿 224,887 11,2467 224,887 11,2467 179 365,635 18,28310 365,635 18,23810 180 83,810 4,1912 83,810 4,1912 181 28,190 1,4101 28,190 1,4101 182 671,812 33,59218 671,812 33,59218 183 256,637 12,8333 105,666 5,2843 184 419,112 20,95611 419,112 20,95611 185 95,249 4,7633 95,249 4,7633 186 360,685 18,03410 360,685 18,03410 187 57,947 2,8982 57,947 2,8982 188 95,211 4,7613 95,211 4,7612 189 98,840 4,9423 98,840 4,9423 190 160,701 8,0354 160,701 8,0354 191 113,802 5,6903 113,802 5,6903 192 225,108 11,2576 225,108 11,2576 193 295,395 14,7719 295,395 14,7719 194 235,837 11,7926 235,837 11,7926 195 70,866 3,5432 70,866 3,5432 196 85,752 4,2883 85,752 4,2883 197 815,673 40,7857 815,673 40,7857 198 95,427 4,7722 95,427 4,7722 199 57,151 2,8582 57,151 2,8582 200 65,521 3,2762 65,521 3,2762 201 311,530 15,5772 311,530 15,5772 202 110,980 5,5491 110,980 5,5491 203 34,286 1,7151 0 00 204 160,000 8,0004 160,000 8,0004 205 28,432 1,4221 0 00 206 201,427 10,0712 201,427 10,0712 207 228,634 11,4322 228,634 11,4322 208 215,896 10,7952 215,896 10,7952 209 94,638 4,7321 94,638 4,7321 210 209,666 10,4832 209,666 10,4832 211 22,910 1,1461 0 00 212 95,273 4,7642 95,273 4,7642 213 37,657 1,8831 0 00 214 190,486 9,5252 190,486 9,5252 215 1,095,320 54,7674 658,095 32,9054 216 420,874 21,04513 420,874 21,04513 217 300,348 15,0172 300,348 15,0172 218 44,762 2,2381 0 00 219 椿 190,480 9,5244 190,480 9,5244 220 1,412,298 70,6163 1,412,298 70,6163 221 34,290 1,7151 0 00 222 23,927 1,1961 0 00 223 314,000 15,7001 314,000 15,7001 224 2,234,400 111,7203 2,234,400 111,7203 225 36,691 1,8351 0 00 226 2,550,000 127,5009 2,550,000 127,5009 227 44,932 2,2471 0 00 228 136,801 6,8401 136,801 6,8401 229 18,102 9051 0 00 230 31,527 1,5761 0 00 231 583,145 29,1575 423,063 21,1534 232 29,500 1,4751 0 00 233 31,572 1,5791 0 00 234 13,408 6701 0 00 235 67,568 3,3792 0 00 236 94,695 4,7352 0 00 237 28,611 1,4311 0 00 238 18,150 9081 0 00 239 17,635 8821 0 00 240 46,722 2,3361 0 00 241 22,981 1,1491 0 00 242 35,524 1,7761 0 00 243 44,780 2,2391 0 00 244 76,230 3,8121 0 00 245 9,571 4791 0 00 246 65,714 3,2861 0 00 247 229,143 11,4583 229,143 11,4583 248 使 173,334 8,6674 173,334 8,6674 249 11,527 5761 0 00 250 1,308,478 65,4256 1,308,478 65,4256 251 414,300 20,7151 414,300 20,7151 252 236,254 11,8136 236,254 11,8136 253 14,271 7141 0 00 254 476,000 23,8002 476,000 23,8002 255 230,940 11,5471 230,940 11,5471 256 269,553 13,4781 269,533 13,4781 1557220,070,095 11,003,622 203,771,615 1541 1447 198,597,070 9,929,972