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臺灣高等法院103年度上訴字第3425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
  • 裁判日期
    104 年 09 月 17 日

        1033425         103 1 103 1128102 332 使 927 7 938 102 9614132517使929 9211931 935 937 939 9311120 使 使 159 159 5 3752104 7 30104 8 2096251715239614131213102 332 120 1 111314158 171 使 942 2 957 1 2 1 2 1 955 23958 1.335 1 335 1 2 1 216 215 使335 2.5656 3.411 1 3 1 2 41422 100 1 100 300 1 2 300 900 1 411 5 6 1,000 2,000 3,000 1 4.2 1 942 2 37簿使使216 215 使使使929 9211931 935 937 939 9311使56 便2 300 900 1 967 16使964 242 1 3 7 2 983 10102 1 295 961231 927 7 938 102 9614132517929 9211931 935 937 939 9311120 348 2,221 348 2,346 41 154 2 301 1 942 2 957 1 2 1 957 1 2 1 47985 27100 5 27687 使使4141101 4960 788 3 000000000 使1 3 1 2 41471 419970 472 1 4756 1 111314158 171 102 332 3437102 332 120 4147 47414741使 使 927 9310226 6,057 5,915 219 5,933 5,216 296 6,768 216 215 使711 431 302 1 4920 2 1 942 2 957 1 244634957 1 957 1 71955 241 5 155 60 12923 6 39305 2,173 1212149 3,316 7 4,666 941 1 956 30307 6,945 6,194 341 2,110 711 431 711 215 102 7 12102 119 6 3 300 900 1 1 3771使使927 9310923 956 30 9192102225311 102119923 9563071 143171121563300 90019279310 使使使 369 1 364 299 1 2 1 957 1 56216 215 411 2 2 962 1 3 7 104 9 17 1010 104 9 17 215 3 5 216 使210 215 使 1 928 5 2,288,000 114,400929 928 1 90,000 4,500929 928 2 1,130,240 56,512929 2 9210 3 1,909,700 95,4859211 9210 4 1,540,880 77,0449211 9210 6 1,768,200 88,4099211 9210 1 55,096 2,7559211 3 9212 2 68,400 3,420931 9212 10 6,830,550 341,528931 9212 6 2,511,150 125,558931 9212 1 98,000 4,900931 4 934 1 75,000 3,750935 934 12 6,895,587 344,780935 934 4 2,527,471 126,374935 934 1 540,000 27,000935 934 1 250,000 12,500935 5 936 12 7,004,012 350,200937 936 1 154,000 7,700937 6 938 2 45,714 2,286939 938 1 135,000 6,750939 938 6 7,335,480 366,774939 938 11 7,290,560 364,530939 938 2 2,795,500 139,775939 7 9310 1 192,500 9,6259311 9310 5 2,554,408 127,7209311 宿貿9310 11 7,331,214 366,5629311 9310 8 6,227,684 311,3849311 120 69,644,3463482,221 3482,346 1 937 AU00000000 480,000 24,000 937 AU00000000 500,000 25,000 937 AU00000000 460,000 23,000 937 AU00000000 450,000 22,500 937 AU00000000 490,000 24,500 937 AU00000000 460,000 23,000 938 AU00000000 480,000 24,000 938 AU00000000 510,000 25,500 938 AU00000000 480,000 24,000 938 AU00000000 490,000 24,500 938 AU00000000 500,000 25,000 938 AU00000000 416,000 20,800 939 BU00000000 700,000 35,000 939 BU00000000 790,000 39,500 939 BU00000000 462,000 23,100 939 BU00000000 780,000 39,000 939 BU00000000 460,000 23,000 939 BU00000000 410,000 20,500 939 BU00000000 560,000 28,000 939 BU00000000 710,000 35,500 939 BU00000000 384,000 19,200 939 BU00000000 460,000 23,000 22 11,432,000 571,600 2 938 AU00000000 482,000 24,100 939 BU00000000 227,560 11,378 939 BU00000000 144,400 7,220 939 BU00000000 275,000 13,750 9310BU00000000 359,000 17,950 9310BU00000000 287,500 14,375 9310BU00000000 201,000 10,050 7 1,976,460 98,823 3 933 YU00000000 226,200 11,310 934 YU00000000 239,200 11,960 934 YU00000000 247,000 12,350 934 YU00000000 240,640 12,032 4 953,040 47,652 4 939 BU00000000 156,100 7,805 9310BU00000000 144,000 7,200 2 300,100 15,005 5 935 ZU00000000 96,600 4,830 1 96,600 4,830 6 927 UW00000000 740,000 37,000 927 UW00000000 253,000 12,650 928 UW00000000 90,000 4,500 928 UW00000000 542,000 27,100 928 UW00000000 180,000 9,000 937 AU00000000 1,600 80 938 AU00000000 800 40 7 1,807,400 90,370 7 9211WW00000000 572,000 28,600 9212WW00000000 533,500 26,675 2 1,105,500 55,275 8 9310BU00000000 120,000 6,000 9310BU00000000 150,000 7,500 9310BU00000000 100,000 5,000 3 370,000 18,500 9 9211WW00000000 825,000 41,250 9211WW00000000 794,000 39,700 9211WW00000000 806,000 40,300 9212WW00000000 785,000 39,250 9212WW00000000 790,000 39,500 5 4,000,000 200,000 10 937 AU00000000 184,000 9,200 938 AU00000000 210,000 10,500 939 BU00000000 156,100 7,805 9310BU00000000 144,000 7,200 4 694,100 34,705 11 938 AU00000000 800 40 938 AU00000000 1,600 80 2 2,400 120 12 9212WW00000000 39,400 1,970 9212WW00000000 72,873 3,644 2 112,273 5,614 1 72,873 3,644 13 929 VW00000000 350,000 17,500 929 VW00000000 380,000 19,000 929 VW00000000 320,000 16,000 929 VW00000000 320,000 16,000 929 VW00000000 360,000 18,000 929 VW00000000 340,000 17,000 929 VW00000000 157,500 7,875 929 VW00000000 160,000 8,000 929 VW00000000 140,000 7,000 9 2,527,500 126,375 14 929 VW00000000 300,000 15,000 929 VW00000000 227,500 11,375 929 VW00000000 280,000 14,000 929 VW00000000 360,000 18,000 929 VW00000000 320,000 16,000 929 VW00000000 350,000 17,500 929 VW00000000 332,500 16,625 929 VW00000000 350,000 17,500 8 2520,000 126,000 15 936 ZU00000000 259,427 12,971 937 AU00000000 1,339,485 66,974 938 AU00000000 1,196,762 59,838 3 2,795,674 139,783 16 933 YU00000000 383,950 19,198 933 YU00000000 348,000 17,400 934 YU00000000 180,000 9,000 934 YU00000000 4,250 213 934 YU00000000 550,000 27,500 934 YU00000000 625,000 31,250 934 YU00000000 308,000 15,400 934 YU00000000 208,000 10,400 934 YU00000000 187,500 9,375 935 ZU00000000 159,900 7,995 935 ZU00000000 137,500 6,875 935 ZU00000000 42,750 2,138 935 ZU00000000 107,850 5,393 935 ZU00000000 16,250 813 936 ZU00000000 41,850 2,093 936 ZU00000000 138,600 6,930 936 ZU00000000 9,600 480 17 3,449,000 172,453 15 3,435,150 171,760 17 934 YU00000000 124,982 6,249 934 YU00000000 148,069 7,403 934 YU00000000 236,117 11,806 935 ZU00000000 174,900 8,745 935 ZU00000000 201,600 10,080 935 ZU00000000 195,075 9,754 935 ZU00000000 213,840 10,692 935 ZU00000000 211,380 10,569 935 ZU00000000 235,980 11,799 935 ZU00000000 197,100 9,855 10 1,939,043 96,952 18 937 AU00000000 238,000 11,900 937 AU00000000 82,000 4,100 938 AU00000000 240,000 12,000 938 AU00000000 119,000 5,950 939 BU00000000 156,100 7,805 9310BU00000000 144,000 7,200 6 979,100 48,955 19 937 AU00000000 246,859 12,343 938 AU00000000 2 0 939 BU00000000 492,185 24,609 3 739,046 36,952 20 9210VW00000000 55,096 2,755 9212WW00000000 59,419 2,971 9212WW00000000 22,164 1,108 3 136,679 6,834 21 933 YU00000000 11,749 587 22 928 UW00000000 518,58025,929 928 UW00000000 664,64033,232 2 1,183,220 59,161 0 0 0 23 935 ZU00000000 254,200 12,710 935 ZU00000000 158,600 7,930 935 ZU00000000 126,700 6,335 935 ZU00000000 299,000 14,950 935 ZU00000000 114,080 5,704 5 952,580 47,629 24 9210VW00000000 117,300 5,865 1 117,300 5,865 25 928 UW00000000 190,476 9,524 928 UW00000000 190,476 9,524 2 380,952 19,048 26 933 YU00000000 240,000 12,000 933 YU00000000 230,000 11,500 934 YU00000000 260,000 13,000 934 YU00000000 220,000 11,000 4 950,000 47,500 27 933 YU00000000 190,000 9,500 933 YU00000000 220,000 11,000 934 YU00000000 200,000 10,000 934 YU00000000 210,000 10,500 934 YU00000000 200,000 10,000 5 1,020,000 51,000 28 936 ZU00000000 24,000 1,200 936 ZU00000000 40,000 2,000 936 ZU00000000 28,000 14,000 936 ZU00000000 75,000 3,750 937 AU00000000 2,400 120 938 AU00000000 800 40 6 170,200 8,510 29 937 AU00000000 800 40 938 AU00000000 800 40 2 1,600 80 30 937 AU00000000 1,600 80 938 AU00000000 800 40 2 2,400 120 31 9211WW00000000 375,340 18,767 9211WW00000000 471,240 23,562 9211WW00000000 499,030 24,952 3 1,345,610 67,281 32 933 YU00000000 225,400 11,270 934 YU00000000 214,410 10,721 934 YU00000000 224,812 11,241 934 YU00000000 192,935 9,647 934 YU00000000 244,321 12,216 934 YU00000000 184,888 9,244 934 YU00000000 147,126 7,356 935 ZU00000000 212,740 10,637 935 ZU00000000 220,375 11,019 935 ZU00000000 251,920 12,596 936 ZU00000000 147,840 7,392 936 ZU00000000 216,804 10,840 936 ZU00000000 186,637 9,332 936 ZU00000000 196,596 9,830 936 ZU00000000 227,757 11,388 936 ZU00000000 245,160 12,258 16 3,339,721 166,987 33 9211WW00000000 195,200 9,760 9212WW00000000 195,702 9,785 933 YU00000000 246,101 12,305 933 YU00000000 161,000 8,050 937 YU00000000 246,101 12,305 937 YU00000000 161,000 8,050 6 1,205,104 60,255 34 938 AU00000000 800 40 938 AU00000000 800 40 2 1,600 80 35 貿927 UW00000000 53,381 2,669 1 53,381 2,669 36 927 UW00000000 53,381 2,669 1 53,381 2,669 37 935 ZU00000000 198,720 9,936 935 ZU00000000 235,600 11,780 935 ZU00000000 234,840 11,742 936 ZU00000000 211,060 10,553 936 ZU00000000 194,600 9,730 936 ZU00000000 232,845 11,642 936 ZU00000000 213,150 10,658 936 ZU00000000 193,510 9,676 8 1,714,325 85,717 38 9211WW00000000 344,000 17,200 9211WW00000000 350,700 17,535 9212WW00000000 305,450 15,273 9212WW00000000 278,300 13,915 9212WW00000000 192,449 9,622 933 YU00000000 217,350 10,868 934 YU00000000 216,960 10,848 934 YU00000000 186,760 9,338 934 YU00000000 142,758 7,138 9 2,234,727 111,737 39 934 YU00000000 200,640 10,032 934 YU00000000 250,344 12,517 934 YU00000000 232,470 11,624 934 YU00000000 190,620 9,531 934 YU00000000 235,851 11,793 934 YU00000000 195,692 9,785 934 YU00000000 221,650 11,083 7 1,527,267 76,365 40 934 YU00000000 194,876 9,744 1 194,876 9,744 41 9212WW00000000 100,000 5,000 1 100,000 5,000 42 939 BU00000000 525,000 26,250 939 BU00000000 517,500 25,875 939 BU00000000 447,500 22,375 939 BU00000000 510,000 25,500 9310BU00000000 425,000 21,250 9310BU00000000 504,000 25,200 9310BU00000000 471,000 23,550 9310BU00000000 600,000 30,000 8 4,000,000 200,000 43 9211WW00000000 361,800 18,090 936 ZU00000000 106,080 5,304 2 467,880 23,394 44 929 VW00000000 133,333 6,667 1 133,333 6,667 45 9212WW00000000 11,473 574 1 11,473 574 46 937 AU00000000 85,596 4,280 1 85,596 4,280 47 9211WW00000000 327,520 16,376 9211WW00000000 346,112 17,306 9212WW00000000 279,000 13,950 3 952,632 47,632 48 927 UW00000000 115,864 5,793 1 115,864 5,793 49 937 AU00000000 162,000 8,100 938 AU00000000 147,000 7,350 2 309,000 15,450 50 938 AU00000000 1,886 94 938 AU00000000 2,343 117 2 4,229 211 0 0 0 226 60,575,9153028,803 219 59,335,2162966,768