Facts
On 20 May 2010, the High Court of the Canton of Lucerne convicted the appellant [X.] of multiple fraudulent bankruptcies, multiple debt collection fraud, multiple forgery of documents, obtaining a false certification, multiple misappropriations, multiple unsuccessful attempts of misappropriation, and multiple tax frauds, and sentenced him to a custodial sentence of 2 years and 10 months, of which 12 months were unconditional. The appellant filed a criminal appeal with the request to set aside the judgment, to acquit him in the factual complexes according to Fasc. 4-7, 11 and 16-21, and to remand the case to the lower court for the determination of the sentence.Considerations
1. Regarding the factual complexes according to Fasc. 4-7: The lower court made the factual findings without arbitrariness and did not violate the principle of "in dubio pro reo". The appellant was unable to demonstrate that the assessment of the evidence was obviously untenable. The convictions for fraudulent bankruptcy and forgery of documents are in compliance with federal law. 2. Regarding the factual complex according to Fasc. 11 (misappropriation): The lower court also made the factual findings without arbitrariness. Insofar as it assumed in favour of the appellant that [A. AG] was the owner of vehicles no. 3240 and 3235, it could without arbitrariness assume that he was not aware of this and had mistakenly believed that the leasing company remained the owner. 3. Regarding the factual complexes according to Fasc. 16-21 (tax fraud): The lower court…