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【記者謝亞庭／台北報導】淑芬（化名）的母親因一場車禍住進安養院，她貼身照顧並獲得授權，得以自由提領、處分母親財產，不料在母親過世後卻遭手足提告，指控她隨意使用母親資產，甚至拋售股票將售款匯入自己帳戶，涉犯《刑法》行使偽造（準）私文書等罪，被檢察官依法提起公訴。案經台北地院審理，認定淑芬出售母親持股、提領母親財產均是為了支付安養院費用、喪葬費及繳納遺產稅等，並非圖一己之私，不具犯罪之故意與意圖，一審判處淑芬無罪。
守護生態資產、延續綠色希望 林保署新竹分署攜各界開啟保育共生新篇章 (勁報)
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法官認為，被告經常探視母親，並親自處理相關醫療與後事，實際花費金額與母親生活與過世後所需支出相當，可見其行為符合母親授權的真意與範圍。即便母親過世後仍有資金提領行為，亦用於正當支出，依法律評價並不構成犯罪。因此法院最終判定被告無罪，但全案仍可上訴。
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《王》字的秘密：誰能貫通天地人，誰就是王/《國學專欄》岸先生，說文字
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法官指出，經比對後，發現女子花費的款項，並未超過母親入住安養院、醫療費、喪葬費、遺產稅的總和，應當是完全符合母親的授權真意與範圍。因此，縱使女子在母親過世後，仍有提領款項的行為，但確實用於母親辦理後事及納稅等，基於法律上評價，認定女子的行為並不構成犯罪，最終裁定無罪，全案仍可上訴。
小晴（化名）長期照顧因車禍住進安養院的母親，使用母親的錢支付安養費與醫療費等，不料在母親過世後，卻遭同母異父的手足提告，控訴她未經全體繼承人同意擅自拋售股票、提領款項，涉嫌偽造文書與詐欺取財。台北地院審理後認定，小晴所為皆在母親生前授權之內，且資金用途明確、並無不法意圖，最終判決無罪，全案仍可上訴。
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法官認為，查閱淑芬母親的帳戶提領、匯款紀錄及股票帳戶交易明細可見，淑芬除了支付母親的喪葬費用外，另外還代為繳納遺產稅，光是這兩項金額就高達上百萬，且尚未計入安養院及住院的相關費用。更何況，本案應著重於淑芬運用母親股票、款項的意圖，是否是為了處理母親相關事務，還是逾越母親的授權範圍，甚至是僅為圖一己之私。
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