我國海運貿易單據詐欺之研究

A Study on Maritime Fraud of Trade Documents in Taiwan

姚韋竹(Wei-Chu Yao)

指導教授 ： 曾國雄

長榮大學/管理學院/航運管理研究所/碩士(2009年)

摘要

因科技進步之故，國際貿易由早期港口至港口之整船貨物交易，演變為單據交易，而交易之媒介，亦由貨幣之交付，轉為僅憑藉買賣雙方與銀行間之信用提供，即可完成。國際貿易中，買賣雙方初始不識對造，倘選擇信用狀為付款工具，一方面因信用狀所具特性之故，對買賣雙方較有保障，另一方面詐欺者卻又可利用此特性，詐開或偽造信用狀及其相關單據，詐取信用狀上之貨款金額。然無論付款方式為何，海運貿易單據詐欺之發生，皆可能損及貿易中之各相關人。另，綜觀我國法律，卻缺有關防止「國際貿易詐欺」之專範，致相關詐欺案件發生時，造成訟累不斷，相關案件久懸延宕。是故，為減少詐欺所生損害，實有就相關詐欺之預防及因應之方法，予以探究之必要。
本研究使用文獻回顧法、歸納法、比較法、判決回顧等方法。首先，就各方蒐集所得之資料，探討我國現存海運貿易單據之詐欺與其應對之方法；其次，闡釋詐欺之法律概念，進一步探討海事詐欺之意義，及其與貿易單據間之關聯；再者，就國際貿易付款方式之現況、貿易中常用之單據、貿易習慣與準則、國內相關詐欺之案例等，整合我國海運貿易單據詐欺現有之情狀。
結論認為，由我國最高法院之判決整理發現，實務上關於海運貿易單據詐欺之案件，其不法手段概約為：劣貨充填、偽造合約或訂單、以不實之手法申請擔保提貨書或詐開信用狀、偽造信用狀或押匯所需之相關單據，致相關當事人受損等案例。同時，本文認為慎選貿易對手及確實之徵信調查，乃為預防海運貿易單據詐欺發生之上策。最後，就我國政府當局應採具體之防範措施，提出若干建議。

關鍵字

國際貿易 ； 詐欺 ； 海運貿易單據 ； 信用狀統一慣例

並列摘要

Because of the advancement of technology, international trade has evolved from port-to-port transactions with ships of merchandise in the early days, to transactions with documents. And the transaction media has evolved from payments with money, to merely credit provided between sellers, buyers and banks. In international trade, buyers and sellers initially don’t recognize each other. By choosing letters of credit as the payment tool, on the one hand, both sides are better protected for the features of letters of credit; on the other hand, deceivers can counterfeit letters of credit and other related documents because of these features, to defraud of loans of amounts on letters of credit. However, with any payment methods, the occurrence of document frauds in seaborne trade may harm everyone involved in the trade. Furthermore, from the overall view of the laws in Taiwan, there are no specific regulations to prevent international trade frauds. Therefore when fraud-related cases are encountered, constant lawsuits accumulate, and those cases remain unsettled. Hence, in order to reduce the harm done by fraud, it is necessary to make thorough inquiries into the methods to prevent related fraud and the measures should be taken.
In this study, documentary historical method, inductive method, comparison method, and verdict review were adopted. First, with the date collected from different sources, this study explores the current document fraud in seaborne trade and the corresponding measures taken. Secondly, this study elaborates the law concept of fraud, to future probe into the meaning of sea fraud and its relation with documents for trade. Moreover, this study also organizes the present situation of document fraud in seaborne trade in Taiwan, based on the current conditions of international trade payment methods, documents in common use in trade, habits and principles of trade, and domestic fraud-related cases.
And, from the findings of the sorting of the Supreme Court verdicts, practically, the means to attempt document fraud in seaborne trade are mostly: loading with inferior goods, counterfeiting contracts or orders, applying bills of lading with dishonest techniques, and counterfeiting letters of credit or other required documents for negotiation, causing damage to person(s) involved. Besides, in the present article, it is believed that the best way to prevent document fraud in seaborne trade is to choose trade partners and credit reference agency carefully. Finally, several suggestions have been proposed for the specific countermeasures our government should adopt.

並列關鍵字

international trade ； fraud ； seaborne trade documents ； uniform customs and practice for documentary credits

參考文獻

1.最高法院八十年度台上字第六○一號判決。

2.最高法院八十一年度台上字第二一一四號判決。

3.最高法院八十四年度台上字第九七三號判決。

4.最高法院八十五年度台上字第五四○號判決。

5.最高法院八十六年度台上字第一四七一號判決。