The conversion includes two constitutive elements , one is that the actor enters upon another ' s property wrongfully , the characteristic of which is to turn legal possession into wrongful ownership ; another is that the actor refuses to return and deliver another ' s property which he converts illegally 由此可见，合法持有他人财物既包含对行为人持有他人财物行为的具体要求，又包含对行为人持有他人财物行为的法律评价。侵占行为的构成要素有两个方面:一是非法占有他人财物，其特点是变合法持有为非法所有，二是对非法占有的他人财物拒不退还、拒不交出。
The main argument of this text includes : 1 . the crime of contract swindling refers to such conduct in which the actor , with the purpose of illegal possession and no sincerity of fulfilling contract at all , swindles the other party ' s relatively large amount of money and property by way of fabricating subject , false assure , false perform , going into hiding or other fraudulent means during the course of signing or fulfilling acontract 本文的主要论点包括： 1 、合同诈骗罪是指以非法占有为目的，根本没有履行合同的诚意，在签订、履行合同过程中，采取虚构主体、虚假担保、虚假履行、逃匿或者其他欺骗手段，骗取对方当事人财物，数额较大的行为。
Although there is no the description of " for the purpose of illegal possession " in the fads about the crime , the crime can not be tenable without the purpose . on the other hand , the crime of fraud on letter of credit leaves from common fraud crime , which is a crime for the purpose of illegal possession with direct intent . on some occasion , there is a division of accomplished cffense and unaccomplished offense in crime of fraud on letter of crfdit . the act of counterfeiting a letter of credit and using it afterwards , and the act of using a noneffec tive credit , and the act of defrauding a bank to open a credit or using fraudulent clause in credit somewhat should be punished seriously by our country ' s criminal law 信用证诈骗罪所侵犯的客体是国家对信用证的管理制度以及公私财产所有权，其客观行为表现包括使用伪造、变造的信用证或者附随的单据、文件进行诈骗活动、使用作废的信用证进行诈骗活动、骗取信用证进行诈骗活动以及以其他方法进行信用证诈骗活动，信用证诈骗罪的犯罪主体包括自然人和单位，主观上属于直接故意，要求行为人具有非法占有的目的。在司法实践中，应注意信用证诈骗罪与非罪、与彼罪的区分认定，以及对罪数形态、共同犯罪和既未遂形态的认识。
Thirdly , perplexing issues are summarized that may happen in judicial practice in applying the crime . in accordance with the definition of contract , explanations are made in judging " for the purpose of illegal possession " , determining an institutional subject of crime , and distinguishing this crime from contractual dispute , civil fraud , crime of fraud , and crime loan fraud 再次，总结司法实践中适用该罪遇到的疑难问题，结合合同的含义，阐述了怎样判定“以非法占有为目的” ，单位犯罪主体认定及该罪与合同纠纷、民事欺诈、诈骗罪、贷款诈骗罪等的区分。
Fraud by lawsuit means the act that the actor has the intention of illegal occupancy , takes the civil lawsuit as a method , conceals the truth of facts or makes up facts , forges evidence , makes the court have a judgment in favor of himself ( or herself ) , and make himself ( or herself ) or the third party get property or illegal interests on property 所谓诉讼诈骗,是指行为人以非法占有为目的,以提起民事诉讼为手段,隐瞒事实真相或虚构事实、伪造证据,使法院作出有利于自己的判决,从而使自己或第三人获得财物或财产上不法利益的行为。
