30. 3. 2023

Trestní kolegium: Podání nepravdivého seznamu majetku v insolvenčním řízení nelze posuzovat jako trestný čin

Trestní kolegium Nejvyššího soudu schválilo právní větu:

Postoupení věci velkému senátu trestního kolegia Nejvyššího soudu, § 20 odst. 1 zákona č. 6/2002 Sb., o soudech a soudcích, ve znění pozdějších předpisů.

Pokud senát trestního kolegia Nejvyššího soudu dospěje při svém rozhodování k právnímu názoru, který je odlišný od právního názoru zaujatého v dřívějším rozhodnutí senátu občanskoprávního a obchodního kolegia Nejvyššího soudu, postoupí věc podle § 20 odst. 1 zákona č. 6/2002 Sb., o soudech a soudcích, ve znění pozdějších předpisů, k rozhodnutí velkému senátu trestního kolegia Nejvyššího soudu, který je k takovému rozhodnutí příslušný, nebyla-li věc dosud řešena ve stanovisku pléna nebo některého z kolegií Nejvyššího soudu.

Porušení povinnosti učinit pravdivé prohlášení o majetku, § 227 tr. zákoníku

II. Přečinu porušení povinnosti učinit pravdivé prohlášení o majetku podle § 227 tr. zákoníku se nedopustí ten, kdo uvede nepravdivé nebo hrubě zkreslené údaje v seznamu majetku podle § 104 odst. 1 písm. a) nebo § 392 odst. 1 písm. a) zákona č. 182/2006 Sb., o úpadku a způsobech jeho řešení (insolvenčního zákona), ve znění pozdějších předpisů. Přečin porušení povinnosti učinit pravdivé prohlášení o majetku lze v insolvenčním řízení spáchat jen ve vztahu k prohlášení o majetku podle § 214 až § 216 insolvenčního zákona.

Obviněná M. H. byla Okresním soudem v Kolíně uznána vinnou pomocí k přečinu porušení povinnosti učinit pravdivé prohlášení o majetku podle § 227 trestního zákoníku. Za to jí byl uložen trest odnětí svobody v trvání 8 měsíců, jehož výkon byl podmíněně odložen na zkušební dobu v trvání 18 měsíců.

Stejným rozsudkem byl uznán vinným i další obviněný K. A. H. pro návod k uvedenému trestnému činu. 

Obviněná M. H. se trestného činu dopustila tím, že po předchozí domluvě s obviněnou N. V. pro účely podání návrhu na oddlužení s ní jménem občanského sdružení podepsala fiktivní pracovní smlouvu, aby tak N. V. mohla doložit budoucí příjem a splnila podmínky pro povolení oddlužení, ač obě současně věděly, že obviněná N. V. u občanského sdružení fakticky nebude zaměstnána a nebude pro něj vykonávat žádné práce. V následujících čtyřech letech obviněný K. A. H., který v obou obviněných vyvolal uvedený nápad, postupně podal za N. V. ke Krajskému soudu v Praze celkem 4 návrhy na povolení oddlužení dlužníka. Poslední návrh na povolení oddlužení byl soudem akceptován a N. V. bylo na základě nepravdivých dokladů schváleno oddlužení formou splátek.

Obviněná M. H. a obviněný K. A. H. podali proti rozsudku odvolání, které Krajský soud v Praze zamítl jako nedůvodná. 

Obviněná M. H. (dále jen jako „obviněná“) podala proti usnesení Krajského soudu v Praze  dovolání k Nejvyššímu soudu, protože měla napadené usnesení za nesprávné, neboť dle ní šlo o nesprávné právní posouzení skutku.

Obviněná namítala, že soudy nižších stupňů dospěly k nesprávnému závěru o vině v případě skutku, který byl soudem prvního stupně kvalifikován jako účastenství ve formě pomoci k přečinu porušení povinnosti učinit pravdivé prohlášení o majetku. Obviněná vyjádřila přesvědčení, že uzavřením pracovní smlouvy s N. V. nemohlo dojít k zastření pravé majetkové situace pro účely povolení oddlužení a věřitelé nebyli zkráceni v přímé souvislosti s uzavřenou pracovní smlouvou. Soud prvního stupně také vadně dovodil úmyslné zavinění obviněné, neboť neměla úmysl obcházet podmínky insolvenčního řízení a nedošlo ke zkrácení věřitelů. Existoval zde totiž dostatek finančních prostředků na pokrytí měsíčních splátek pro oddlužení, byť nemusely pocházet z pracovního poměru, za což obviněná nemohla odpovídat. 

Obviněná zároveň poukázala na usnesení Městského soudu ze dne 12.9.2001, sp. zn. 7 To 337/2001, dle kterého sdělení nepravdivých údajů o tom, zda a od koho pobírá obviněný mzdu nebo jiný pravidelný příjem, u kterého peněžního ústavu má účet a jaké je číslo tohoto účtu, učiněné na základě výzvy soudu nenaplňuje skutkovou podstatu trestného činu. Závěrem dodala, že dané jednání není společensky škodlivé, neboť podepsáním pracovní smlouvy není naplněna skutková podstata žádného trestného činu.

K dovolání se vyjádřil státní zástupce Nejvyššího státního zastupitelství, podle něhož obviněná ve svém dovolání předkládala vlastní verzi skutkového děje a snažila se o prosazení skutkových okolností, které negovaly její podíl na uvedeném trestném činu. Podle státního zástupce jsou námitky obviněné neopodstatněné.

Věcí se nejprve zabýval senát č. 5 trestního kolegia Nejvyššího soudu, který po přezkoumání dospěl k závěru, že porušením povinnosti uvést pravdivé údaje v insolvenčním návrhu spojeném s návrhem na povolení oddlužení nemůže být spáchán přečin porušení povinnosti učinit pravdivé prohlášení o majetku. Vzhledem k tomu, že senát při rozhodování dospěl k názoru, který je odlišný od názoru již vyjádřeného v rozhodnutí Nejvyššího soudu, postoupil věc k rozhodnutí velkého senátu trestního kolegia Nejvyššího soudu.

Velký senát trestního kolegia  došel po přezkoumání ke stejnému závěru jako senát č. 5. 

Na úvod velký senát vysvětlil rozdíl mezi termíny „prohlášení o majetku“„seznam majetku“, který odlišuje sám zákonodárce a který je v dané věci klíčový.

Spojení „prohlášení o majetku“ užívá insolvenční zákon. Je to ovšem jiný institut než předložení pouhého seznamu majetku dlužníkem. Důsledkem odmítnutí podání prohlášení o majetku, nebo uvedení nepravdivých, neúplných či hrubě zkreslených údajů, je porušení povinnosti učinit pravdivé prohlášení o majetku podle trestního zákoníku. 

Velký senát uvedl, že je sice pravdou, že “zde dlužník svým podpisem stvrzuje správnost svého podání včetně jeho příloh, nicméně jde „jen“ o podání dlužníka, které činí z vlastní vůle, bez předchozí ingerence orgánu veřejné moci a bez poučení o případných následcích řádného nesplnění uvedené zákonné povinnosti. Navíc ani samotný insolvenční zákon neoznačuje tento seznam majetku, který je povinnou přílohou insolvenčního návrhu, výslovně jako „prohlášení o majetku“, což je terminus technicus.

V ustanovení § 104 insolvenčního zákona jsou upraveny náležitosti „dlužnického insolvenčního návrhu“ a jeho přílohy. Jednou z nich je seznam vlastního majetku dlužníka, který svým podpisem stvrzuje správnost svého podání včetně příloh, ale jde jen o podání dlužníka, které činí vlastní vůle. Tento seznam majetku není ani insolvenčním zákonem označován za povinnou přílohu insolvenčního návrhu. 

Rozdíly mezi seznamem majetku jako přílohy insolvenčního návrhu a prohlášením o majetku jsou jednoznačné. Aktivita při získání prohlášení o majetku vychází od orgánu veřejné moci, ne od soukromé osoby jako u seznamu majetku. Dlužník je předvolán k prohlášení o majetku a následně před výslechem poučen o trestních následcích nesplnění výzvy. Takové výzvy a poučení se při podání insolvenčního návrhu spolu se seznamem majetku nedostává. 

Nejvyšší soud uvedl, že ani v odborné literatuře se zpravidla neuvádí, že nepodání úplného a pravdivého seznamu majetku by mělo být sankcionováno jako trestný čin porušení povinnost učinit pravdivé prohlášení o majetku .Velký senát trestního kolegia zaujal tedy odlišný názor v tom směru, že uvedení nepravdivých či hrubě zkreslených údajů v seznamu majetku jako příloze insolvenčního návrhu (návrhu na oddlužení) nemůže být trestným činem podle § 227 trestního zákoníku. Toto své  své stanovisko odůvodnil tím, že ve všech srovnatelných případech je osoba, které je uložena povinnost učinit prohlášení o majetku, vyzvána k takovému prohlášení orgánem veřejné moci, přičemž je jí předem poskytnuto poučení o trestněprávních důsledcích nesplnění povinnosti. Naproti tomu v případě seznamu o majetku tomu tak není, protože zákonodárce nestanovuje povinnost dlužníka podat insolvenční návrh nebo návrh na oddlužení a s tím spojenou přílohou – seznam o majetku. 

Závěrem tedy je, že nesplnění povinnosti podat úplný a pravdivý seznam majetku jako přílohu insolvenčního návrhu, resp. návrhu na oddlužení, není žádným trestným činem a že plně postačí ochrana této povinnosti prostředky civilněprávními, danými insolvenčním zákonem. Je to též zcela v souladu s principem subsidiarity trestní represe a použitím trestního práva jako ultima ratio.

Trestný čin podle § 227 trestního zákoníku je přečinem, který má specifickou povahu abstraktně ohrožovacího deliktu a řadí se mezi úpadkové delikty i přesto, že úpadek není jeho znakem. Jedná se o pravý omisivní delikt, tj. odmítnutí splnění povinnosti nebo vyhýbání se jí nebo o čistě činností delikt v podobě uvedení nepravdivých nebo hrubě zkreslených údajů v takovém prohlášení.

Velký senát trestního kolegia Nejvyššího soudu uzavřel, že odsouzení obviněné M. H. nemůže obstát, neboť obviněná N. V. nespáchala přečin porušení povinnosti učinit pravdivé prohlášení o majetku podle § 227 trestního zákoníku spočívajícím v předložení nepravdivého seznamu majetku, tím pádem ani obviněná M. H. ani obviněný K. A. H. nemohli být odsouzeni za účastenství ve formě pomoci a návodu, protože by zde chyběl prvek akcesority účastenství. Není-li totiž trestného činu, nemůže být ani účastenství. 

Nejvyšší soud zrušil v celém rozsahu usnesení Krajského soudu v Praze a rozsudek Okresního soudu v Kolíně. Za použití § 261 trestního řádu zrušil i rozhodnutí ohledně obviněného K. A. H. a obviněné N. V. a věc vrátil k novému projednání a rozhodnutí.

Odkaz na rozhodnutí: ZDE.

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