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in判決書

臺灣高等法院99年度上訴字第1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
    100 年 01 月 26 日

          991             使 使 使簿簿使 調 使使 使調使調調 西簿簿調調使調西使使使西A B C D E 西調 簿簿使簿簿 1.2. 調 調 使使 使使使使使 00 00000000使 使使 使使 使調 使 () () 使使簿使簿使使使使使簿使使使簿 調 使 使1 2 10簿4 5 9 10 使 1 6 調1 6 1 6 退 貿 退 100 1 26 1010 100 1 26 711 5 15 431 41 42 3 6 216 使 210 215 使 210 5 214 使 3 5 1 95/05/00 MU00000000 3800,000 190,000 295/01/00 KU00000000 114 6 3 94/11/00 JU00000000 801,250 40,063 DVD DRIVER 187189 4 94/11/00 JU00000000 25,714 1,286 5 94/12/00 JU00000000 114 6 6 94/12/00 JU00000000 57 3 7 94/12/00 JU00000000 57 3 894/12/00 JU00000000 171 9 994/11/00 JU00000000 130,000 6,500 166170 10 94/11/00 JU00000000 130,000 6,500 166170 11 95/02/00 KU00000000 130,000 6,500 166170 12 95/01/00 KU00000000 114 6 13 94/11/00 KU00000000 57 3 140-1252 14 95/01/00 KU00000000 57 3 15 94/11/00 JU00000000 577,920 28,896 16 94/11/00 JU00000000 676,200 33,810 17 94/11/00 JU00000000 632,960 31,648 18 94/11/00 JU00000000 627,900 31,395 19 94/11/00 JU00000000 688,000 34,400 20 94/11/00 JU00000000 603,750 30,188 21 94/12/00 JU00000000 660,480 33,024 22 94/12/00 JU00000000 627,900 31,395 23 94/12/00 JU00000000 632,960 31,648 24 94/12/00 JU00000000 550,400 27,520 25 94/12/00 JU00000000 579,600 28,980 26 94/12/00 JU00000000 652,050 32,603 27 95/03/00 LU00000000 108,000 5,400 28 95/02/00 KU00000000 2,250,000 112,500 29 94/12/00 JU00000000 114 6 30 94/12/00 JU00000000 57 3 31 95/01/00 KU00000000 57 3 32 95/03/00 LU00000000 4,239,000 211,950 33 95/03/00 LU00000000 3,525,000 176,250 34 95/03/00 LU00000000 2,300,000 115,000 35 95/03/00 LU00000000 3,328,000 166,400 36 95/04/00 LU00000000 12,000,000 600,000 37 95/04/00 LU00000000 1,560,000 78,000 38 95/04/00 LU00000000 9,540,000 477,000 39 95/04/00 LU00000000 11,774,160 588,708 40 95/05/00 MU00000000 6,984,500 349,225 41 95/05/00 MU00000000 1,485,616 74,281 42 95/05/00 MU00000000 1,014,310 50,716 43 95/05/00 MU00000000 149,690 7,485 44 95/05/00 MU00000000 17,047,100 852,355 45 95/05/00 MU00000000 218,331 10,917 46 95/05/00 MU00000000 1,089,048 54,453 47 95/05/00 MU00000000 15,776,900 78,845 48 95/05/00 MU00000000 588,785 29,440 49 95/05/00 MU00000000 5,425,500 271,275 50 95/05/00 MU00000000 550,600 27,5300 51 95/05/00 MU00000000 1,000,000 50,000 52 95/05/00 MU00000000 2,540,400 127,020 53 95/05/00 MU00000000 6,000,000 300,000 54 95/05/00 MU00000000 2,180,000 109,000 55 95/05/00 MU00000000 5,587,600 279,380 56 95/05/00 MU00000000 85,719 4,286 57 95/05/00 MU00000000 87,934 4,397 58 95/06/00 MU00000000 343,952 17,198 59 95/06/00 MU00000000 7,531,000 376,550 60 95/06/00 MU00000000 1,485,000 74,250 61 95/06/00 MU00000000 7,531,000 376,550 62 94/11/00 JU00000000 952,400 47,620 181 63 94/11/00 JU00000000 171 9 64 94/11/00 JU00000000 802,750 40,138 276 65 94/11/00 JU00000000 588,205 29,410 66 94/11/00 JU00000000 614,215 30,711 67 94/11/00 JU00000000 683,943 34,197 192 68 94/11/00 JU00000000 649,313 32,466 192 69 94/12/00 JU00000000 668,301 33,415 192 70 94/11/00 JU00000000 760,550 380,28 71 94/12/00 JU00000000 861,520 43,076 72 94/12/00 JU00000000 879,660 43,983 73 94/11/00 JU00000000 770,556 38,528 144146 74 94/12/00 JU00000000 851,282 42,564 144146 75 94/12/00 JU00000000 878,162 43,908 144146 76 94/12/00 JU00000000 501,400 25,070 158,317,626 7,915,891 194/11/00 JU00000000 949,000 2 94/11/00 JU00000000 871,000 3 94/11/00 JU00000000 1,301,500 4 94/11/00 JU00000000 1,358,500 5 94/12/00 JU00000000 841,400 6 94/12/00 JU00000000 841,400 795/01/00 KU00000000 57 895/01/00 KU00000000 229 9 95/01/00 KU00000000 229 10 95/01/00 KU00000000 114 11 95/01/00 KU00000000 171 12 95/02/00 KU00000000 114 13 95/02/00 KU00000000 229 14 95/02/00 KU00000000 229 15 95/02/00 KU00000000 171 16 95/02/00 KU00000000 286 1794/11/00 JU00000000 114 18 94/12/00 JU00000000 57 19 94/12/00 JU00000000 114 20 94/12/00 JU00000000 114 21 95/01/00 KU00000000 57 22 95/01/00 KU00000000 57 23 95/02/00 KU00000000 57 24 95/02/00 KU00000000 114 2595/01/00 KU00000000 114 2694/11/00 JU00000000 11,428 2795/02/00 KU00000000 57 2895/01/00 KU00000000 286 2994/11/00 JU00000000 41,143 3094/12/00 JU00000000 57 31西94/12/00 JU00000000 171 3294/12/00 JU00000000 114 33滿94/12/00 JU00000000 57 3495/01/00 KU00000000 57 35 95/02/00 KU00000000 114 36 95/02/00 KU00000000 57 3794/11/00 JU00000000 57 3895/02/00 KU00000000 1,143 39 95/02/00 KU00000000 857 40 95/02/00 KU00000000 114 41 95/02/00 KU00000000 229 4295/02/00 KU00000000 229 43 95/02/00 KU00000000 286 4494/12/00 JU00000000 229 4595/01/00 KU00000000 114 4695/02/00 KU00000000 114 47 95/02/00 KU00000000 114 4894/12/00 JU00000000 171 4994/11/00 JU00000000 114 5095/02/00 KU00000000 171 5194/12/00 JU00000000 57 5294/11/00 JU00000000 114 5395/01/00 KU00000000 229 5494/11/00 JU00000000 3,810 55 94/12/00 JU00000000 3,810 56 95/01/00 KU00000000 3,810 57 95/02/00 KU00000000 3,810 5895/02/00 KU00000000 171 5995/01/00 KU00000000 171 60 94/11/00 JU00000000 8,571 6194/11/00 JU00000000 57 6294/11/00 JU00000000 114 6394/11/00 JU00000000 57 64 94/11/00 JU00000000 57 65 95/02/00 KU00000000 114 66 94/11/00 JU00000000 3,810 6795/01/00 KU00000000 57 6894/12/00 JU00000000 5,714 69 95/01/00 KU00000000 5,714 70 95/02/00 KU00000000 5,714 7194/11/00 JU00000000 952 72 94/12/00 JU00000000 952 7395/02/00 KU00000000 114 7495/02/00 KU00000000 57 7595/02/00 KU00000000 171 7694/12/00 JU00000000 171 7794/11/00 JU00000000 495 78 94/11/00 JU00000000 114 79 94/11/00 JU00000000 171 80 94/11/00 JU00000000 171 81 94/11/00 JU00000000 57 82 94/12/00 JU00000000 114 83 94/12/00 JU00000000 171 84 94/12/00 JU00000000 114 85 94/12/00 JU00000000 57 86 95/01/00 KU00000000 57 87 95/02/00 KU00000000 229 88 95/02/00 KU00000000 114 89 95/02/00 KU00000000 171 9094/12/00 JU00000000 686 9194/12/00 JU00000000 114 9294/12/00 JU00000000 171 9395/01/00 KU00000000 114 94 95/01/00 KU00000000 114 95 95/01/00 KU00000000 114 96 95/02/00 KU00000000 57 97 95/02/00 KU00000000 171 98 95/02/00 KU00000000 343 99 95/02/00 KU00000000 114 10095/01/00 KU00000000 286 10194/12/00 JU00000000 114 10295/01/00 KU00000000 171 10395/01/00 KU00000000 114 104 95/01/00 KU00000000 171 10594/12/00 JU00000000 57 10695/01/00 KU00000000 171 10794/12/00 JU00000000 229 108 94/12/00 JU00000000 57 10995/01/00 KU00000000 171 11094/12/00 JU00000000 57 11194/12/00 JU00000000 343 11295/01/00 KU00000000 171 11395/02/00 KU00000000 229 11494/12/00 JU00000000 952 11594/12/00 JU00000000 171 11695/02/00 KU00000000 57 11795/01/00 KU00000000 114 118 94/11/00 JU00000000 3,810 11994/11/00 JU00000000 3,810 12094/11/00 JU00000000 3,810 12195/01/00 KU00000000 114 12294/12/00 JU00000000 2,857 123 94/12/00 JU00000000 3,810 124 95/01/00 KU00000000 286 125 95/02/00 KU00000000 343 126 95/02/00 KU00000000 286 127 95/02/00 KU00000000 2,857 12894/11/00 JU00000000 667 129貿94/11/00 JU00000000 171 130 95/02/00 KU00000000 114 13194/11/00 JU00000000 57 132西94/12/00 JU00000000 114 13494/11/00 JU00000000 457 135 94/11/00 JU00000000 114 136 94/12/00 JU00000000 114 137 95/02/00 KU00000000 114 138 95/02/00 KU00000000 114 13995/02/00 KU00000000 171 14095/02/00 KU00000000 171 141 94/11/00 JU00000000 3,810 6,307,241 1 2 95720 127 3 95710 2簿 130 4 131 5 132 6 95720 20 7 957102 簿 23 8 9582 29 9 36 10 37 1 10 20,454 1,021 9 18,930 945 2 1 2,381 119 1 2,381 119 105106 3 1 5,940,000 297,000 1 5,940,000 297,000 4 1 45,714 2,286 1 45,714 2,286 5 13 3,311,086 165,554 12 3,172,486 158,624 6 1 45,714 2,286 0 0 0 7 1 45,714 2,286 0 0 0 140 8 1 342,857 17,143 1 342,587 17,143 9 1 4,762 238 0 0 0 10 3 13,395 669 0 0 0 11 15 14,995,738 749,787 15 14,995,738 749,787 12 1 22,857 1,143 1 22,857 1,143 13 4 3,000,000 150,000 4 3,000,000 150,000 121132 14 1 40,952 2,048 0 0 0 15 1 4,465 223 0 0 026 16 1 2,000,000 100,000 1 2,000,000 100,000 17 1 2,381 119 0 0 00945 2324 18 1 91,428 4,572 0 0 0 19 1 1,905 95 0 0 0 119120 20 1 4,762 238 0 0 0 1012 21 1 2,381 119 0 0 0 22 2 91,428 4,572 0 0 0 23 2 78,000 3,900 1 41,143 2,057 24 7 4,581,985 229,099 7 4,581,985 229,099 25貿 34 26,685,845 1,334,296 34 26,685,845 1,334,296 26 1 45,714 2,286 1 45,714 2,286 27 1 1,904 95 0 0 0 92 28 7 9,868,100 493,406 7 9,868,100 493,406 29 5 11,472,645 573,633 5 11,472,645 573,633 30貿 1 45,714 2,286 0 0 0 31 6 70,528 3,526 6 70,528 3,526 6786 32 12 10,579,815 528,993 12 10,579,815 528,993 33 1 45,714 2,286 0 0 0 4 34 7 4,190,400 209,520 7 4,190,400 209,520 35 33 10,189,521 509,478 33 10,189,521 509,478 36 1 45,714 2,286 1 45,714 2,286 3233 37 18 10,000,000 500,003 18 10,000,000 500,003 38 26 47,947,002 2,397,347 16 47,902,352 2,395,117 39 1 4,732,820 236,641 1 4,732,820 236,641 40 2 5,417 271 0 0 0 41 1 4,762 238 0 0 0 27 42 42 23,087,441 1,154,374 41 22,639,443 1,131,974 43 15 14,280 720 1 952 48 3656 44 1 2,381 119 0 0 00945 111113 45 1 2,381 119 0 0 00945 114116 46 1 389,550 19,478 1 389,550 19,478 47 1 22,857 1,143 1 22,857 1,143 48 1 2,381 119 1 2,381 119 60 49 1 2,381 119 1 2,381 119 50 1 45,714 2,286 0 0 0 51 6 66,262 3,315 2 1,904 96 6465 52 2 400,000 20,000 2 400,000 20,000 19 53 4 12,067 604 4 12,067 604 54 1 2,381 119 0 0 0 15 55 1 2,381 119 0 0 0 25 56 3 2,051,000 102,550 3 2,051,000 102,550 57 4 1,200,000 60,001 4 1,200,000 60,001 58 1 2,381 119 0 0 00945 1617 59 5 228,570 11,430 5 228,570 11,430 60 1 4,465 223 0 0 0 147 61 1 2,857 143 1 2,857 1430000-000000 141142 62 4 3,000,000 150,000 4 3,000,000 150,000 63 10 5,961,600 298,080 10 5,961,600 298,080 64貿 1 2,381 119 0 0 0 31 65 1 22,857 1,143 1 22,857 1,143 89 66 1 55,000 2,750 1 55,000 2,750 67 5 22,120,572 1,006,029 5 22,120,572 1,106,029 93103 68 1 20,130,750 1,006,538 1 20,130,750 1,106,538 93103 69 3 3,807 192 0 0 0 143144 70 3 4,468,950 223,449 3 4,468,950 223,449 71 1 2,381 119 0 0 0 72 1 2,381 119 0 0 00945 145146 73 1 2,381 119 0 0 0 74 1 4,762 238 0 0 00945 9091 75 3 2,898,500 144,925 3 2,898,500 144,92530PRA20FE 149152 76 1 45,714 2,286 1 45,714 2,286 77 1 6,667 333 0 0 0 3435 78 1 600,000 30,000 1 600,000 30,000 148 79 1 2,381 119 0 0 0 62 80 1 45,714 2,286 1 45,714 2,286 81 1 9,520 475 0 0 0 66 82 1 2,857 143 0 0 0 8789 83 0945 1 4,762 238 1 4,762 23812 84 1 45,714 2,286 0 0 0 85 1 4,465 223 0 0 0 86 1 45,714 2,286 1 45,714 2,286 87 1 952 48 0 0 0 88 22 10,000,000 500,000 21 9,487,200 474,360 89 14 639,996 32,004 6 274,284 13,716 1314 90 3 1,447,080 72,355 3 1,447,080 72,355 91 1 2,381 119 0 0 00945 149152 92 6 14,286 714 0 0 0?EU00000000EU00000000 0945 ?FU00000000FU3734 21124 109110 93 1 45,714 2,286 1 45,714 2,286 117118 94貿 4 43,049 2,151 0 0 0 95 4 1,800,000 90,000 0 0 0 96 1 7,592,060 379,603 1 7,592,060 379,603 97 4 2,800,000 140,000 4 2,800,000 140,000 98 1 201,358 10,068 1 201,358 10,068 99 8 3,280,000 164,001 8 3,280,000 164,001 18 100 1 41,428 2,072 0 0 0 101 5 197,332 9,868 4 151,142 7,558 102 9 3,329,575 166,478 9 3,329,575 166,478 103 1 46,666 2,334 1 46,666 2,334 104 104 1 45,174 2,286 0 0 0 105 1 45,174 2,286 1 45,714 2,286 106 1 4,762 238 1 4,762 2380945 107108 107 1 4,762 238 0 0 0 108 1 2,381 119 0 0 0 3031 109 1 45,714 2,286 0 0 0 22 110 1 2,381 119 1 2,381 119 111 1 45,714 2,286 1 45,714 2,286 63 112 1 45,714 2,286 1 45,714 2,286 113 1 91,429 4,571 1 91,429 4,571 465 289,469,69614,473,519 360 285,192,433 14,259,648 1 1 114 6 2 2 32,095 1,605 3 4 1 114 6 4 1 1,524 76 5 1 571 29 6 1 57 3 7 6 6,162,800 308,140 8 3 685 35 9 2 114 6 10 2 1,028 52 11 3 342 18 12 2 228 12 13 貿 1 114 6 14 2 342 18 15 2 171 9 16 14 1,097,144 54,856 17 1 171 9 18 1 171 9 19 1 114 6 20 2 343 17 21 1 36,380 1,820 22 1 57 3 23 1 36,381 1,819 24 1 801,250 40,063 25 1 34286 1714 26 2 343 17 27 3 686 34 28 1 114 6 29 1 114 6 30 1 114 6 31 1 171 9 32 1 25,714 1,286 33 18 1,483 77 34 1 114 6 35 1 57 3 36 姿 2 114 6 37 1 57 3 38 1 114 6 39 4 513 27 40 1 57 3 41 1 229 11 42 1 114 6 43 1 171 9 44 1 57 3 45 1 114 6 46 1 36,381 1,819 47 1 114 6 48 1 57 3 49 9 34,290 1,710 50 1 514 26 51 1 57 3 52 1 57 3 53 1 57 3 54 1 114 6 55 1 229 11 56 3 399 21 57 14 66,668 3,332 58 1 57 3 59 13 1,775,714 88,786 60 15 95,335 4,765 61 1 571 29 62 3 575 29 63 1 229 11 64 1 114 6 65 2 11,428 572 66 1 171 9 67 1 114 6 68 1 36,381 1,819 69 1 114 6 70 1 57 3 71 1 57 3 72 1 114 6 73 殿 1 229 11 74 1 114 6 75 1 171 9 76 1 57 3 77 1 229 11 78 1 171 9 79 1 57 3 80 1 171 9 81 1 20,571 1,029 82 12 7,510,120 375,507 83 1 171 9 84 1 57 3 85 1 57 3 86 1 114 6 87 1 57 3 88 3 171 9 89 1 57 3 90 1 476 24 91 1 8,571 429 92 1 343 17 93 1 114 6 94 1 2,250,000 112,500 95 1 114 6 96 7 513 27 97 1 114 6 98 1 171 9 99 1 57 3 100 2 228 12 101 1 171 9 102 30 132,969,145 6,648,461 103 1 343 17 104 1 952,400 47,620 105 1 17,143 857 106 2 171 9 107 1 114 6 108 1 57 3 109 1 114 6 110 1 114 6 111 1 41,143 2,057 112 2 114 6 113 1 171 9 114貿 4 342 18 115 1 114 6 116 1 57 3 117 1 229 11 118 3 285 15 119 1 114 6 120 5 685 35 121 1 171 9 122 1 229 11 123 2 285 15 124 1 57 3 125 1 6,667 333 126 2 50,667 2,533 1272 5,715 285 128 2 629 31 129 2 1,202,420 60,121 130 1 114 6 131 1 802,750 40,138 132 4 1,066 54 1332 19,048 952 134 3 2,001,557 100,078 135 1 4200 210 136 1 114 6 137 19 4953 247 138 3 2,501,730 125,087 139 3 2,500,000 125,000 140貿 1 171 9 141 1 501,400 25,070 142 3 123,429 6,171 143 1 114 6 144 4 40,191 2,009 145 1 343 17 146 1 114 6 147 2 3,810 190 148 1 16,190 810 149 3 629 31 150 3 15,381 768 358 163877459 8193901 1 95/01/00 KU00000000 229 11 172173 2 95/02/00 KU00000000 171 9 172173 3 94/11/00 JU00000000 114 6 247249 4 94/11/00 JU00000000 171 9 138-1 139 5 94/12/00 JU00000000 114 6 243243-1 6 94/11/00 JU00000000 286 14 8 7姿 94/11/00 JU00000000 57 3 147148 8 95/02/00 KU00000000 57 3 147148 995/01/00 KU00000000 57 3 253255 1094/11/00 JU00000000 4,762 238 183186 11 94/12/00 JU00000000 4,762 238 183186 22 95/01/00 KU00000000 4,762 238 183186 13 95/02/00 KU00000000 4,762 238 183186 1494/11/00 JU00000000 9,524 476 148-1162 15 94/12/00 JU00000000 4,762 238 148-1162 16 95/01/00 KU00000000 6,286 314 148-1162 17 95/02/00 KU00000000 8,095 405 148-1162 18 94/11/00 JU00000000 114 6 245246 19 95/01/00 KU00000000 343 17 182 20 95/01/00 KU00000000 171 9 189191 21 95/01/00 KU00000000 114 6 241242 22 94/12/00 JU00000000 343 17 256258 23 94/11/00 JU00000000 114 6 141143 24 94/12/00 JU00000000 114 6 141143 2594/12/00 JU00000000 171 9 231233 26 94/12/00 JU00000000 104 6 231233 27 94/12/00 JU00000000 57 3 163165 28 94/12/00 JU00000000 229 11 163165 29 95/01/00 KU00000000 229 11 163165 30 95/01/00 KU00000000 229 11 163165 51,303 2,567 1貿 10 13,347,768 667,388 2 8 10,276,080 513,805 3 4 5,851,976 292,599 4 4 5,236,132 261,806 5 7 22,146,229 1,107,311 6 12 9,167,840 458,393 7 8 1,665,289 83,265 8 4 1,171,746 58,587 9 9 8,541,640 427,082 10 8 11,798,519 589,927 11 2 16,900,000 845,000 12 11 59,020,829 2,951,043 13 5 8,619,480 430,973 14 4 5,108,576 255,428 15 1 2,250,000 112,500 97 181,102,104 9,055,107 16 31 203 77,494,190 3,874,704 17 413,718 20,685 300 259,010,012 259,010,012