- He has been found "not guilty".
- He has not been found guilty.
In terms of daily life, both sentences mean the same.
Although the first sentence seems to be correct in terms of grammar, I often see this type of negative sentences (in legal texts) written in the form of the first sentence. I think it is because the expression "not guilty" is a legal term and writers of these sentences want to move the emphasis on the legal term, rather than making the sentence negative by means of the auxiliary verb (has not).
My question is: could I also use the second sentence structure to mean the same thing without causing change on the emphasis of the sentence?