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遭手足提告的A女兒指出，媽媽入住安養中心後，將所有股票及銀行存摺、印鑑章都給都交給她，授權可自由提領使用及處分，唯一要求只是要負責照顧至終老。
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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。
對此，被告辯稱，母親因車禍導致生活無法自理，入住安養院後便將名下股票、存摺及印鑑交給她保管與處理，並授權其自由使用資金照顧晚年生活。她強調，所有資金均用於支付安養、醫療、喪葬及遺產稅費用，並無私用，也坦承不知道母親過世後就不得再動用其名下帳戶。
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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。
法官進一步指出，即便小晴在母親過世後仍有提領行為，但因款項全數用於處理母親後事與繳納賦稅，並不構成犯罪。小晴往返安養院探視母親、代為支付費用，陪伴母親走完人生最後一段路程，完全符合其母授權真意與範圍，考量全案事證明確，小晴行為並不構成犯罪，最終裁定她無罪，全案仍可上訴。
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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