In the regard of the initiation of a crime conduct, the practice in Taiwan has been considering it as either an immediate offense to the infringement on legal interests or a fulfillment of the legal elements to a certain crime. That is, the crime is conducting. Meanwhile, the theory of impressionism (Eindruckstheorie) requires a supplementary criterion as well. However, the initiation of a call is judged as the conduct of such crime in Taiwan. The concern is about the connection between such behavior and the infringement on legal interests. As such, this article aims to examine the appropriateness of these judgements within the scope of comparative jurisprudence, aligned with the Judgement of the Supreme Court of Japan on 22nd March 2018.