宗教詐財之實證研究 
－以我國實務判決為中心－

本文係為釐清宗教行為如與刑法詐欺取財罪相衝突時，該如何提出說理來調和兩者之問題，蓋宗教行為係受憲法上宗教自由之保障，但如與刑法上的詐欺取財罪發生衝突疑慮時，國家是否可以介入宗教自由的範圍來干涉，即為本文研究之目的，因此先由宗教自由之範疇分析宗教行為，並確認國家對於宗教行為應尊重、包容多元，並避免過度介入，方能符合憲法保障宗教自由的意旨。而在宗教自由的範疇下，本文嘗試建構一套可以維護宗教自由，又可對刑事詐欺取財罪的不法行為予以非難之判斷標準，因此本文建議採取區分法，也就是審判者在判斷行為人所主張的宗教取財行為是否構成刑法上詐欺取財罪時，須以「行為人所主張的宗教行為是否為法院得介入」再「判斷該宗教行為真偽」的二階段方式來檢驗。本文藉由整理實務判決來凸顯宗教詐欺取財案件中，最常出現判決歧異的問題，並統整實務見解說明其目前並無檢驗標準的現象，期能讓法院作為參考。

關鍵字

詐欺罪；宗教自由；宗教詐欺

並列摘要

This thesis analyzes cases of religious fraud, summarizes the most controversial problems about conflicts between crime of fraud and religious activities, and concludes that the courts don’t have a rule to deal with such cases. So, the purpose of this thesis is to establish a rule for dealing with such conflicts. Religious activities are protected under Article 13 （ freedom of religious belief ） of the constitution of the Republic of China （Taiwan）. When the courts try to determine whether a defendant commits the crime of religious fraud, there are doubts of violating his or her freedom of religion. This thesis analyzes religious activities under the scope of the freedom of religion, and asserts that the state shall respect different religious activities and shall not impose unreasonable restrictions on them. The rule established by this thesis is a two-phase method. When determining whether a defendant commits the crime of fraud, the courts shall decide whether the courts can restrict the defendant's religious activities first, and then verify the authenticity of such religious activities.