16. 6. 2024

Právní věta: způsobení úpadku

Trestní kolegium Nejvyššího soudu schválilo právní větu:

Výše škody, která je znakem kvalifikované skutkové podstaty přečinu způsobení úpadku ve smyslu § 224 odst. 1, odst. 3 nebo 4 tr. zákoníku, odpovídá rozdílu mezi tím, v jakém rozsahu byl pachatel jako dlužník schopen uspokojit pohledávky poškozených věřitelů dříve, než se dostal do úpadku [§ 3 odst. 1, 4 zákona č. 182/2006 Sb., o úpadku a způsobech jeho řešení (insolvenčního zákona), ve znění pozdějších předpisů], a v jakém rozsahu (a zda vůbec) by je mohl uspokojit poté, co si přivodil úpadek.
K tomu je třeba opatřit dostatečné důkazy zejména na podkladě znaleckého zkoumání ekonomického stavu dlužníka jak před způsobením úpadku, tak po něm. Z něj musí být zřejmý i vliv majetkových dispozic pachatele na způsobení stavu úpadku a na omezení možnosti uspokojení pohledávek věřitelů.
Nepodaří-li se zjistit (např. v důsledku chybějících účetních a dalších dokladů), zda v době, kdy pachatel jako dlužník činil určité výdaje ze svého majetku bez získání odpovídající protihodnoty, byl již v úpadku či nikoli, lze toto jeho jednání posoudit jako přečin poškození věřitele podle § 222 odst. 1 písm. a) tr. zákoníku, pokud uvedenými majetkovými dispozicemi alespoň částečně zmařil uspokojení svého věřitele.

Obviněný byl v květnu 2019 uznán rozsudkem Městského soudu vinným přečinem způsobení úpadku. Byl mu uložen trest odnětí svobody v trvání 2 let s podmíněným odkladem na dobu 4 let. 

Obviněný se činu dopustil tak, že jako jediný jednatel a společník obchodní společnosti nakupoval luxusní automobily, které nesloužily k podnikatelské činnosti, a zapříčinil tak nadbytečné výdaje společnosti v podobě úvěrových splátek a akontací. Dále obviněný rozhodl jménem společnosti o poskytnutí půjčky sám sobě jako osobě fyzické. Obviněný přitom věděl, že společnost není schopna dostát svým splatným závazkům. Takové nadbytečné zatížení společnosti vedlo ke zhoršení finanční situace, která vyústila v úpadek.

Po zamítavém rozhodnutí odvolacího soudu podal obviněný dovolání k Nejvyššímu soudu.

Obviněný své dovolání odůvodnil tím, že nedošlo k naplnění všech znaků přečinu. Dle něj nákup vozidel měl své opodstatnění, protože docházelo k navýšení „provozního cash flow“. Podle jeho názoru by k úpadku došlo tak jako tak a těmito nákupy a poskytnutím zápůjčky ho oddaloval. Zároveň obviněný namítal absenci zadání a vypracování revizního znaleckého posudku.

Nejvyšší soud se nejprve zabýval obecnými otázkami skutkové podstaty trestného činu způsobení úpadku, který lze spáchat ve formě úmyslu i hrubé nedbalosti, avšak jednání pachatele musí předcházet stavu úpadku. Trestně odpovědný ale není ten, jehož jednání nemá za následek úpadek.

Nejvyšší soud dal obviněnému za pravdu, když zpochybnil naplnění okolností použití vyšší trestní sazby, tedy způsobení škody velkého rozsahu (od října 2020 jde o výši nejméně 10 000 000 Kč). 

Je třeba, aby škoda a její výše byla zjišťována, nejlépe prostřednictvím znaleckého zkoumání ekonomického stavu úpadce před spácháním činu i po jeho spáchání. „Je totiž třeba vycházet z předpokladu, že v době předcházející stavu úpadku vyvolaném protiprávním jednáním pachatele, byl dlužník schopen uhradit všechny své splatné závazky. Potom může jejich celková výše odpovídat výši škody způsobené tímto přečinem. V situaci, v níž by sice dlužník nebyl ještě v úpadku, ale neměl by (po určitou dobu) dostatek finančních prostředků k uspokojení pohledávek svých věřitelů v celém rozsahu, je třeba v trestním řízení zjišťovat alespoň minimální výši, v jaké tak byl schopen učinit.“  

Nejvyšší soud tak vyslovil povinnost orgánů činných v trestním řízení určit, do jaké míry byl pachatel způsobilý uhradit splatné pohledávky svých věřitelů nebýt některého z uvedených jednání, jež vedlo ke způsobení úpadku. Soud prvního stupně totiž nevzal na zřetel schopnost společnosti plnit její finanční závazky vůči věřitelům a chybně určil výši škody z celé výše pohledávek zjištěných věřitelů.

Nejvyšší soud se dále přiklonil k argumentaci obviněného týkající se pochybností zjištění stavu úpadku, případně i okolností, které k němu vedly, protože stav úpadku je stěžejní ke stanovení výše škody. Soud prvního stupně neobjasnil, zda se ve zkoumaném období společnost ještě nenacházela v úpadku, případně z jakého důvodu. Dále neujasnil základní podmínky vyvození trestní odpovědnosti obviněného, jak  ve vztahu k určení základní skutkové podstaty trestného činu způsobení úpadku, tak i ohledně kvalifikačního znaku škody. Závěry znalkyně neposkytují dostatečnou informaci o způsobení úpadku. Znalkyně se v posudku nijak nezabývala hodnocením vlivu jednotlivých kroků obviněného na ekonomickou situaci společnosti.

Dle Nejvyššího soudu mají vady svůj původ v ne příliš pečlivé přípravě obžaloby, která “neopatřila a nepředložila soudu prvního stupně takové podklady, z nichž by bylo možné rozhodnout o vině obviněného bez jakýchkoli pochybností. Nicméně bylo povinností soudů reagovat na tuto situaci a vypořádat se s tvrzeními procesních stran tak, jak vyžadují zákonné podmínky hmotněprávních ustanovení trestního zákoníku.”

Nejvyšší soud však v rozhodnutí vyjádřil celkem kategorický postoj k obhajobě obviněného stran ekonomického opodstatnění nákupu osobních automobilů, které shrnul pochybnostmi o skutečně vážně míněném přesvědčení obviněného pozitivně ovlivnit výsledek posuzovaného trestního řízení.

Závěrem lze shrnout, že Nejvyšší soud zrušil rozsudek Krajského soudu i rozsudek Městského (odvolacího) soudu, kterému věc vrátil k dalšímu projednání.

Celé rozhodnutí zde.

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