The crime of defrauding loans refers to the act of fabricating false reasons such as introducing funds and projects, using false economic contracts, false certificates and false certificates of property rights as guarantees, repeatedly guaranteeing that the value of collateral exceeds, or defrauding banks or other financial institutions of loans in other ways, with a large amount. Some are top names, that is, the nominal lender knows that the actual lender uses his own identity to borrow money, and acquiesces to the actual borrower for reasons such as the help of relatives and friends, the relationship between superiors and subordinates, and the greed for remuneration; Some of them are aliases, that is, the nominal borrower doesn't know about the loan at all, and the actual user borrows money in the name of others. When dealing with such cases, judicial organs should pay attention to collecting evidence to subjectively prove that the defendant has the criminal intention of defrauding bank loans. At the same time, we should pay attention to finding enough evidence to prove that the actual consequences of the crime are very serious, which meets the requirements that the crime of defrauding loans causes great losses to banks or other financial institutions or has other serious circumstances.

Legal objectivity:

Article 175 of the Criminal Law of People's Republic of China (PRC) 68 Whoever borrows credit funds from financial institutions for the purpose of making profits and usures them to others shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the illegal income; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than one time but not more than five times the illegal income. Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention.