一、引论 信用证诈骗罪主观方面是否必须具有非法占有目的是司法实践中争议的焦点问题。到目前为止,绝大多数由理论研究者撰写的论著在阐释信用证诈骗罪时,都特别强调其构成以行为人具有非法占有目的为必要。只有个别学者明确主张.信用证诈骗罪之构成不需要以非法占有为目 I. Introduction Whether the subjective aspect of credit fraud must have the purpose of illegal possession is the focus of controversy in judicial practice. So far, the vast majority of theses written by theoretical researchers have placed particular emphasis on the constitution of actors in order to have the purpose of illegally possessing when explaining the fraud of letters of credit. Only a few scholars expressly advocate that the fraudulent construction of letters of credit does not require the account of illegal possession