Relevant Legal Provisions

Criminal Code Article 339：A person who, with intent to unlawfully obtain property for oneself or a third party, uses fraudulent means to cause another to deliver property belonging to oneself or a third party shall be punished with imprisonment for not more than five years, short-term imprisonment, or a fine of not more than NT$500,000, or with both.

Facts and Reasons

The defendant (i.e., the client of our firm), upon the invitation of an old friend, took a position as an accountant at a certain company, with all work being handled at the defendant's own residence. Unbeknownst to the defendant, the company's actual structure was that of a fraud organization. The defendant had no acquaintance with other members of the organization and was unaware that the company's business operations involved the use of fraudulent means. Subsequently, after the fraud syndicate was uncovered by the police, the defendant was listed as a co-defendant. At first instance, the defendant was successfully acquitted, after which the prosecutor filed an appeal.

Judgment

Appeal dismissed. After deliberation, this Court finds that the first-instance judgment acquitting the defendant is not improper and should be upheld, and accordingly adopts the evidence and reasons set forth in the first-instance judgment.

Upon review, the relevant evidence contained in the case file is insufficient to prove that the defendant had knowledge that the funds recorded by the defendant involved fraudulent or unlawful activities, and it is therefore difficult to make any determination unfavorable to the defend

Consequently, the prosecutor's assertions in this regard are not acceptable.
The prosecutor’s appeal merely reiterates disputes over the evidentiary evaluation and discretionary judgment exercised by the court of original instance and fails to further present any additional affirmative evidence to substantiate the claims. The grounds stated in the appeal are insufficient to overturn the findings of the original judgment; therefore, the appeal lacks merit and should be dismissed.

(Note: To protect the client's interests, certain case details and judgment images have been redacted and modified. For a full review of the case, please refer to  Judicial Yuan's judgment database)

Attorneys：Vincent Huang、Herman Lyu