译者按：台湾地区新竹市高学历美女市长高虹安，通过虚报助理酬金、加班费等低级贪污方式，贪污新台币46万元(合人民币10.15万元)，而被台北地方法院判处有期徒刑7年4个月，并被褫夺公权4年(相当于大陆地区的剥夺政治权利)，贪污金额被全部没收。卷入高虹安案件的王郁文涉案金额为新台币466元(合人民币103元)，被判2年有期徒刑，缓期5年执行。台湾地区人均月收入约合1.15万人民币。
本报道选自台湾地区《关键评论网》(The News Lens)英文版刊发的专题报道，全文翻译。注意：台湾地区和大陆地区的人名拼法有些不同，在翻译时要特别注意，不能把名字给弄错了。如高虹安的拼音是Kao Hung-an，而不是Gao Hong’an。而Wu Cheng-tien这个人的中文名是吴承典。另外文中出现某某部，最高法院、立法院等名词时，一定要加上引号。![]()
(高虹安资料图)Hsinchu City Mayor Kao Hung-an was sentenced by the Taipei District Court to 7 years and 4 months in prison, with four years of deprivation of civil rights, for allegedly embezzling assistant fees during his tenure as a legislator.台湾新竹市市长高虹安在立法委员任内涉嫌贪污助理费，被台北地方法院判处有期徒刑7年4个月，褫夺公权四年。A senior assistant at the Legislative Yuan told The News Lens that based on his observations over the decades, legislative offices do indeed apply for assistant fees and overtime payments from the Legislative Yuan, but these funds are not used as petty cash for the office.一位“立法院”资深助理告诉《关键评论网》，根据他数十年来的观察，“立法院” 办公室确实会向“立法院”申请助理费和加班费，但这些资金不会被用作办公室的零用金。Kao was accused of inflating assistant salaries and overtime pay to the maximum limit during her tenure as a legislator, without actually paying the assistants and instead requiring them to return the money as petty cash for the office. The total amount defrauded was NT$460,030.高虹安被指控在担任立法委员期间，将助理工资和加班费虚报到最高限额，但并未实际支付助理工资，而是要求他们将这笔钱作为办公室的零用金退还。欺诈金额共计新台币460030元。In August of last year, the Taipei District Prosecutors Office indicted Kao and four former assistants, Huang Huiwen, Chen Huanyu, Chen Yukai, and Wang Yuwen, on charges including corruption and forgery. Huang Huiwen, Chen Huanyu, and Chen Yukai all pleaded guilty, seeking reduced or suspended sentences, while Wang Yuwen and Ann Kao denied the charges. During the trial, three assistants pleaded guilty and requested reduced sentences, stating they followed their boss's instructions to falsely report overtime pay and found it difficult to refuse.去年8月，台北地检署以贪污、伪造文书等罪名起诉高虹安及四名前助理黄惠玟、陈奂宇、陈昱恺和王郁文。黄惠玟、陈奂宇、陈昱恺均表示认罪，请求减刑或缓刑，而王郁文和高虹安则否认指控。庭审期间，三名助理认罪并要求减刑，称他们听从上司指示虚报加班费，难以拒绝。 Kao, however, denied the charges, arguing that the "donation system" was not unique to her office but rather a practice continued from former legislator Li Junyi's office.但高虹安否认指控，辩称“捐款制度”并非其办公室独有，而是从前立法委员李俊毅办公室延续下来的做法。Kao's legal team argued that once the Legislative Yuan's assistant salaries and overtime pay entered the assistants' accounts, it became their private property. Whether to donate it back as petty cash for the office was up to Huang Huiwen to ask. They contended that there was no fraud or illegal intent, as the assistants worked overtime beyond the legal limit and were entitled to claim the overtime pay. Kao's legal team also cited past cases, such as the assistant fee case of Yunlin County Councilor Huang Kai, where the Supreme Court ruled that assistants could donate their salaries to hire other assistants or cover office expenses.高虹安的律师团认为，立法院助理的薪水和加班费一旦进入助理的账户，就成为他们的私有财产。至于是否捐回作为办公室的零用金，则由黄惠玟自行决定。他们辩称不存在欺诈或非法意图，因为助理们的加班时间超过了法定时限，有权索要加班费。高虹安的律师团还援引了过去的案例，如云林县议员黄凯的助理费案，“最高法院”裁定助理可以捐出自己的工资，用于聘请其他助理或支付办公费用。Similarly, Kinmen legislator Wu Cheng-tien was acquitted in a similar case. The team argued that the assistant fees could be used for activities related to the legislator's duties, such as public affairs, congressional exchanges, and committee activities.同样，金门立法委员吴成典也在类似案件中被判无罪。高虹安的律师团队辩称，助理费可用于与议员职责相关的活动，如公共事务、“国会”交流和委员会活动。One of Kao's assistants testified that the petty cash came from Legislative Yuan overtime pay and that if the petty cash system were to run smoothly, assistants needed to be treated better.高虹安的一名助理作证说，零用金来自“立法院”的加班费，如果零用金制度要顺利运行，助理们需要得到更好的待遇。 Huang admitted to suggesting the “petty cash system”, stating that it was not unique to Kao's office but rather a “secret” within the Legislative Yuan.黄惠玟承认是她提出了“零用金制度”，并称这并非高虹安办公室独有，而是“立法院”内部的“秘密”。However, prosecutors argued that Kao's actions involved inflating salaries and overtime pay and using the difference as petty cash, which constituted fraud.但检察官认为，高虹安的行为涉及虚报薪资和加班费，并将差额作为零用金，构成诈欺。In the final arguments, the prosecutor emphasized that this case could be the first time a court ruled on the legality of legislative assistants' salaries and hoped for a correct judgment to address the inequality faced by legislative assistants.检察官在最后陈词时强调，此案可能是法院首次就立法助理薪资合法性做出判决，希望能做出正确判决，解决立法助理面临的不平等问题。![]()
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