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【記者謝亞庭/台北報導】淑芬(化名)的母親因一場車禍住進安養院,她貼身照顧並獲得授權,得以自由提領、處分母親財產,不料在母親過世後卻遭手足提告,指控她隨意使用母親資產,甚至拋售股票將售款匯入自己帳戶,涉犯《刑法》行使偽造(準)私文書等罪,被檢察官依法提起公訴。案經台北地院審理,認定淑芬出售母親持股、提領母親財產均是為了支付安養院費用、喪葬費及繳納遺產稅等,並非圖一己之私,不具犯罪之故意與意圖,一審判處淑芬無罪。
守護生態資產、延續綠色希望 林保署新竹分署攜各界開啟保育共生新篇章 (勁報)
【決戰倒數】罷團雙箭頭齊攻!雙北打反共牌吸眷村票、聚焦民生「深挖這群人」
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法官認定A女兒處分股票、提領款項確實是為了處理媽媽的相關事務,並不具備偽造(準)私文書、詐欺取財犯罪構成要件之故意與意圖,一審判處無罪,全案可上訴。
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法官指出,經比對後,發現女子花費的款項,並未超過母親入住安養院、醫療費、喪葬費、遺產稅的總和,應當是完全符合母親的授權真意與範圍。因此,縱使女子在母親過世後,仍有提領款項的行為,但確實用於母親辦理後事及納稅等,基於法律上評價,認定女子的行為並不構成犯罪,最終裁定無罪,全案仍可上訴。
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法官認為,查閱淑芬母親的帳戶提領、匯款紀錄及股票帳戶交易明細可見,淑芬除了支付母親的喪葬費用外,另外還代為繳納遺產稅,光是這兩項金額就高達上百萬,且尚未計入安養院及住院的相關費用。更何況,本案應著重於淑芬運用母親股票、款項的意圖,是否是為了處理母親相關事務,還是逾越母親的授權範圍,甚至是僅為圖一己之私。
小花的兩名手足作證表示,母親因車禍住進安養院,加上不識字,才將財務交給小花管理。他們居住地點分散,沒有人回來處理母親事務,也不知道提告的手足曾帶母親立遺囑。他們確認母親的住院和後事費用都是由小花支付,小花也曾告知賣股票是為了支付遺產稅或住院費用。