Representative Cases and Professional Achievements

CASE 01

The second instance court overturned the conviction in the cases of Company Law and Commercial Accounting Law, and acquitted the defendant.

Case types

Corporate Criminal Law / Company Law / Commercial Accounting Law

Program results

The defendant was found guilty in the first instance, but the second instance overturned the original judgment and acquitted him.

The company's responsible person was found to be involved in criminal liability related to false capital, commercial accounting law, and company registration for handling cash capital increases and the company's subsequent use of funds to repay existing shareholder loans.

Attorney Li Yusheng of our firm served as one of the defense lawyers selected for the second instance, and compiled information on shareholder transactions, fund flows, existing company debts, capital increase procedures, and accounting data over the years.

The appellate court re-examined the substance and evidence of the relevant transactions, and ultimately overturned the original judgment and acquitted the defendant.

Key points of this case

• The legal relationship between company capital increases and loans to existing shareholders.
• Cross-referencing bank cash flows with accounting records.
• The elements constituting a crime under Article 9 of the Company Law and the Commercial Accounting Law.
• The economic substance of corporate transactions and the determination of criminal liability.

CASE 02

American citizen acquitted in first trial in drug smuggling case

Case types

Major drug-related criminal cases / Cross-border criminal defense / Criminal cases involving foreign nationals in Taiwan

Program results

The Taoyuan District Court in Taiwan acquitted the defendant in the first instance.

A U.S. citizen faced serious drug trafficking and smuggling charges after heroin was found in his luggage by customs officials upon his entry into Taiwan.

The key issues in the case are whether the defendant actually knew that the luggage contained drugs, and whether the evidence presented by the prosecution was sufficient to prove his subjective intent to commit the crime.

The defense process involved comparing communication records, travel arrangements, and relevant objective evidence.

The court acquitted the defendant in the first instance.

Key points of this case

• Foreign nationals are charged with transporting Class I drugs.
• Did you know that your luggage contained prohibited items?
• Evidence value of communication records and travel arrangements.
• Subjective intent and the prosecution's burden of proof.

CASE 03

重大貪污案件二審撤銷改判

Case types

貪污治罪條例／民意代表助理費／重大刑事上訴

Program results

第一審應執行有期徒刑8年6月；第二審撤銷原判決，貪污罪部分證明不足，改依使公務員登載不實罪論處二罪，各處有期徒刑6月，均得易科罰金。

本案涉及民意代表公費助理補助款申報與實際使用的法律爭議。當事人第一審因共同利用職務上機會詐取財物罪，遭判應執行有期徒刑8年6月。富達法律事務所主持律師李育昇擔任當事人第二審選任辯護人之一。

第二審法院重新檢視實際助理工作、證人證述、長期文宣與影音製作資料、帳戶金流及主觀不法所有意圖等問題，認為檢方證據不足以證明貪污罪成立。法院因此撤銷原判決，改依刑法第214條使公務員登載不實罪論處二罪，各判處有期徒刑6月，均得易科罰金；原第一審宣告之犯罪所得沒收、追徵亦經撤銷。

Key points of this case

• 貪污罪與使公務員登載不實罪的構成要件區別。
• 實際勞務及客觀數位證據的證明價值。
• 補助款資金流向與不法所有意圖。
• 第二審重新審查原審事實及法律適用。

本件為第二審判決結果。貪污部分係證明不足、不另為無罪諭知，並非全部罪名無罪。二罪各有期徒刑6月，該判決尚未定應執行刑，亦未宣告緩刑；此處不表示判決已確定或必然不必入監。個別案件結果取決於具體事實、證據及法律適用。