{"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_0027.txt","chunk_index":27,"documents_referenced":["102 年行一字第 1 號決議","投資建議書","最高法院 110 年重上更三字第 60 號判決","檢察官論告書","臺南高分院陳明文案（附件 2）"],"end_seconds":8265,"keywords":["刑事證明標準","會計鑑定","營所稅","營業稅","行政法分析","認罪答辯","量刑辯論"],"legal_issues":["刑事案件之證明標準（嚴格證明與合理懷疑）","涉案金額之計算方式（是否扣除營所稅、營業稅、公益回饋、建築成本、管銷費用及利息）","營所稅是否應予扣除之法律認定（參考最高法院 110 年重上更三字第 60 號判決）","行政法視角對刑事行為之分析","認罪被告之辯護權與量刑辯論"],"legal_issues_raw":["涉案金額之計算方式（是否扣除營所稅、營業稅、公益回饋、建築成本、管銷費用及利息）","營所稅是否應予扣除之法律認定（參考最高法院 110 年重上更三字第 60 號判決）","認罪被告之辯護權與量刑辯論","刑事案件之證明標準（嚴格證明與合理懷疑）","行政法視角對刑事行為之分析"],"participants":["彭振聲","杜律師","檢察官","法官（總管長）","黃律師"],"participants_raw":["黃律師","杜律師","法官（總管長）","彭振聲（被告）","檢察官（提及）"],"phase":"言詞辯論","record_type":"segment","segment_id":"NfrdKX5NBQc:chunk_0027","session_date":"2025-12-19","session_id":"NfrdKX5NBQc","session_part":"上午","start_seconds":7965,"summary":"本段逐字稿記錄了辯護律師針對被告彭振聲之涉案金額計算方式、證據採取（如要求參與人提交投資建議書）以及辯護策略的陳述。律師討論了營所稅與營業稅在扣除項目的法律認定，並針對被告認罪的情況下，如何從行政法角度及刑事證明標準（嚴格證明）為被告爭取最大利益，同時對檢察官關於犯罪目的與金額之論告提出分析。","video_id":"NfrdKX5NBQc","raw_text_key":"text/NfrdKX5NBQc/raw/chunk_0027.txt","cleaned_text_key":"text/NfrdKX5NBQc/cleaned/chunk_0027.txt","_links":{"self":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/NfrdKX5NBQc:chunk_0027","read":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/NfrdKX5NBQc:chunk_0027/read","raw":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/NfrdKX5NBQc:chunk_0027/raw","cleaned":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/NfrdKX5NBQc:chunk_0027/cleaned","session":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/sessions/NfrdKX5NBQc","case":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/cases/113年度金訴字第51號"}}