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一名女子為了照顧母親，拋售其台積電股票卻挨告，法官判她無罪。（示意圖／翻攝自pexels）
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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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法官審酌後指出，相關支出皆有紀錄可查，總金額未超過母親的實際照護與喪葬費用，而且部分金額尚未動用，仍留存在帳戶中，尤其價值最高的台積電持股也未遭變賣，因此認定被告行為並不構成犯罪，判處無罪。
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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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