{"case_id":"113年度金訴字第51號","case_number":"113年度金訴字第51號","chunk_filename":"chunk_0034.txt","chunk_index":34,"documents_referenced":["會計憑證","流水帳"],"end_seconds":10330,"keywords":["主觀明知","安徵會計師事務所","審判程序分離","服務收入","銷貨收入","預收收入"],"legal_issues":["審判程序之分離","會計處理錯誤之責任歸屬（被告與會計師事務所之關係）","被告是否具有主觀上的「明知」而構成偽造或填製不實會計憑證"],"legal_issues_raw":["被告是否具有主觀上的「明知」而構成偽造或填製不實會計憑證","會計處理錯誤之責任歸屬（被告與會計師事務所之關係）","審判程序之分離"],"participants":["審判長","李文娟","辯護人"],"participants_raw":["辯護人","審判長","被告李文娟"],"phase":"言詞辯論","record_type":"segment","segment_id":"JaMUi1QUmbg:chunk_0034","session_date":"2025-12-22","session_id":"JaMUi1QUmbg","session_part":"下午","start_seconds":10030,"summary":"辯護人針對被告李文娟之會計紀錄爭議進行辯論，主張李文娟缺乏會計專業僅記錄流水帳，而會計處理之錯誤（將服務收入誤記為銷貨收入）應歸咎於負責處理帳務的安徵會計師事務所，因此主張李文娟並無主觀上的「明知」而故意填製不實憑證。隨後法院決定將李文娟與其餘被告之審判程序分離，並進入量刑調查及最後陳述階段，且後續程序不對外公開播送。","video_id":"JaMUi1QUmbg","raw_text_key":"text/JaMUi1QUmbg/raw/chunk_0034.txt","cleaned_text_key":"text/JaMUi1QUmbg/cleaned/chunk_0034.txt","_links":{"self":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/JaMUi1QUmbg:chunk_0034","read":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/JaMUi1QUmbg:chunk_0034/read","raw":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/JaMUi1QUmbg:chunk_0034/raw","cleaned":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/JaMUi1QUmbg:chunk_0034/cleaned","session":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/sessions/JaMUi1QUmbg","case":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/cases/113年度金訴字第51號"}}