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国际、区际法律制度的差异及司法协助的高成本,使得跨境犯罪的证明成为刑事司法实践的传统难题。近年来台籍人员跨境诈骗犯罪呈暴涨之势,其成因除了犯罪分子的贪婪与嚣张外,在很大程度上与由证明难带来的司法控制乏力密切相关。为实现对涉台跨境诈骗犯罪的有效控制,笔者从涉台跨境诈骗犯罪的特点及目前的刑事追诉实践出发,总结出控制此类犯罪的难点所在。在此基础上,从建立两岸联手打击跨境犯罪体制,重新检视境外证据的采信标准及跨境诈骗犯罪的证明标准,认可、执行刑事判决中有关民事责任的判决等三方面,对强化涉台跨境诈骗犯罪的司法控制提出一己之见。
The differences of international and interregional legal systems and the high cost of mutual legal assistance have made the cross-border criminal proofs a traditional challenge in criminal justice practice. In recent years, the crime of cross-border fraud by Taiwan-based personnel has been on the rise. Apart from the greed and arrogance of criminals, the causes of cross-border fraud in Taiwan are largely related to the weak judicial control brought by the evidence. In order to realize the effective control over the cross-border fraud involving Taiwan, the author starts from the characteristics of the cross-border fraud involving Taiwan and the present practice of criminal prosecution, and concludes with the difficulties of controlling such crimes. On this basis, from the three aspects of establishing cross-strait joint crackdown on cross-border criminal system, re-examining the standards for the acquisition of evidence of cross-border evidence and the standards of cross-border fraud, recognizing and enforcing the judgments on civil liability in criminal judgments, Cross-border fraud criminal justice put forward their own views.