本刊讯最高人民法院最近出台司法解释,就人民法院审理信用证纠纷案件中存在的若干问题予以规范和明确。这个于2006年1月1日起施行的司法解释明确,4种情形应当认定存在信用证欺诈。这4种情形是:受益人伪造单据或者提交记载内容虚假的单据;受益人恶意不交付货物或者交付的货物无? Recently, the Supreme People’s Court published a judicial interpretation of judicial interpretations on some of the problems existing in the people’s court hearing the dispute over letters of credit to be regulated and clarified. This January 1, 2006 from the judicial interpretation of the implementation of a clear, four cases should be found in the existence of credit fraud. These four kinds of situations are: the beneficiary forges the document or submits the document with false contents; the beneficiary maliciously does not deliver the goods or delivers the goods without?