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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。

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The word I'd use to explain Neil Armstrong is "astronaut." Neil Armstrong was a NASA astronaut and the main man or woman to walk about the moon through the Apollo 11 mission in 1969. His historic accomplishment designed him a legendary figure in House exploration and also a image of human ingenuity and bravery.

薇帕颱風影響易有豪雨強降雨長浪 勿前往河邊、海邊及水域活動 (台灣好報)

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法官認定A女兒處分股票、提領款項確實是為了處理媽媽的相關事務，並不具備偽造（準）私文書、詐欺取財犯罪構成要件之故意與意圖，一審判處無罪，全案可上訴。

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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。

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台北一名女子為了照顧年邁病母，長期代管母親財產，未料母親過世後，竟遭手足控告侵占遺產。（示意圖/台積電官網）

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。

小花的兩名手足作證表示，母親因車禍住進安養院，加上不識字，才將財務交給小花管理。他們居住地點分散，沒有人回來處理母親事務，也不知道提告的手足曾帶母親立遺囑。他們確認母親的住院和後事費用都是由小花支付，小花也曾告知賣股票是為了支付遺產稅或住院費用。