论信用证诈骗罪中的“软条款”

On the Soft Clause of the Crime of Fraud in Letter of Credit

软条款信用证是信用证的一种特殊类型,其存在有一定的必然性,对于在信用证中开立软条款的行为不能认为都构成信用证诈骗罪。软条款本身可以是就将来的主观心理的事实进行的欺骗,因此即使没有其他的隐瞒真相或虚构事实的欺骗行为,也不影响信用证诈骗罪的成立。在判断行为是否利用软条款实施信用证诈骗罪时,应当注重从开立软条款的目的及软条款的表现形式方面进行认定。

The letter of credit with soft clauses is a special LC, which is necessary in business. Not all such opening is the crime of fraud on LC. The clause can be a fraud for future facts and subjective mentality. Therefore, the crime of fraud on LC can come into existence, even if there is not a fraud of disguising and inventing. On the establishment of the crime, the intention of the act and exhibition of the clause must be taken into account.