{"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_0014.txt","chunk_index":14,"documents_referenced":["商業會計法","政治獻金法"],"end_seconds":4430,"keywords":["不法所有之意圖","抵稅","政治獻金","會計憑證","現金捐贈","證詞可信度"],"legal_issues":["企業捐款之會計憑證與抵稅之合法程序（涉及《商業會計法》第4條、第19條及《政治獻金法》第19條第2項）","捐款行為是否符合《政治獻金法》第14條第2項（超過10萬元之現金捐贈應以支票或匯款方式辦理）","被告是否具有不法所有之意圖"],"legal_issues_raw":["被告是否具有不法所有之意圖","捐款行為是否符合《政治獻金法》第14條第2項（超過10萬元之現金捐贈應以支票或匯款方式辦理）","企業捐款之會計憑證與抵稅之合法程序（涉及《商業會計法》第4條、第19條及《政治獻金法》第19條第2項）"],"participants":["柯文哲","梁秀舉","王立寧","謝國良","邱佩玲"],"participants_raw":["柯文哲","邱佩玲","梁秀舉 (財務長)","謝國良","王立寧"],"phase":"言詞辯論","record_type":"segment","segment_id":"xV6hqj2Ybds:chunk_0014","session_date":"2025-12-23","session_id":"xV6hqj2Ybds","session_part":"下午","start_seconds":4130,"summary":"本段內容主要討論柯文哲是否具有不法所有之意圖，以及針對謝國良聲稱其母事業捐款200萬元之真實性進行質疑。辯方主張柯文哲曾提供政治獻金專戶及財務長聯絡方式給邱佩玲，證明其並無私吞意圖；而針對謝國良之捐款，分析其未採取法律規定之匯款方式、未提供公司統編且未索取收據，與正規企業捐款流程不符，據此質疑其證詞之可信度。","video_id":"xV6hqj2Ybds","raw_text_key":"text/xV6hqj2Ybds/raw/chunk_0014.txt","cleaned_text_key":"text/xV6hqj2Ybds/cleaned/chunk_0014.txt","_links":{"self":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/xV6hqj2Ybds:chunk_0014","read":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/xV6hqj2Ybds:chunk_0014/read","raw":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/xV6hqj2Ybds:chunk_0014/raw","cleaned":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/segments/xV6hqj2Ybds:chunk_0014/cleaned","session":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/sessions/xV6hqj2Ybds","case":"https://5pwpri46fd.execute-api.ap-east-2.amazonaws.com/cases/113年度金訴字第51號"}}