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在客观行为方面,是否存在一定的诈骗行为,并不是非法吸收公众存款罪和集资诈骗罪的本质区别。应当区分作为手段行为的诈骗行为和作为目的行为的诈骗行为,后者才是认定集资诈骗罪的关键。集资诈骗罪中的“以非法占有为目的”属于主观超过要素,系目的犯理论中的断绝的结果犯,但这并不意味着“非法占有目的”证明责任的转移和免除。我国刑法中的“非法占有目的”并不需要做完全统一的理解,在集资诈骗罪中,应当解释为“实现占有并所有,不愿归还”的意图,这样才能较为精确地区分非法吸收公众存款罪和集资诈骗罪。在具体案件中,应当紧紧围绕这一点,对“非法占有目的”做严格的界定。
In the aspect of objective behavior, whether there is any certain fraud or not is not the essential difference between the crime of illegally absorbing public deposits and the crime of fund-raising and fraud. Fraudulent acts as a means act and fraudulent acts as a purposive act should be distinguished from each other, and the latter is the key to recognizing the crime of fund-raising fraud. The purpose of “illegal possession for fund-raising fraud” is to subjectively exceed the factor, which is the result of the severing of the theory of criminal intention, but this does not mean the transfer and exemption of the burden of proof of “purpose of illegal possession.” The purpose of “illegal possession” in the criminal law of our country does not need to be fully and unambiguously understood. In the crime of fund-raising and fraud, it should be interpreted as “the intention of possessing and all, not willing to return” so as to distinguish more accurately Illegal absorption of public deposits and fund-raising fraud. In specific cases, we should closely focus on this point and strictly define the purpose of illegal possession.