Prosecuting fraud requires the following evidence: (1) physical evidence and documentary evidence; (2) Testimony of witnesses; (3) the victim's statement; (4) confessions and excuses of criminal suspects and defendants; (5) Evaluation conclusion; (6) Records of inquests and inspections; (7) Audio-visual materials. According to Article 266 of the Criminal Law of People's Republic of China (PRC), the crime of fraud refers to the act of fabricating facts or concealing the truth for the purpose of illegal possession, and defrauding a large amount of public or private property. The object of the crime of fraud is not to defraud other illegal interests. Its goal should also exclude loans from financial institutions. Because this law has specifically stipulated the crime of loan fraud in article 193. It is generally believed that the basic structure of this crime is: the actor commits fraud for the purpose of illegal possession → the victim has a wrong understanding → the victim disposes of the property based on the wrong understanding → the actor obtains the property → the victim suffers property losses.

legal ground

Article 266 of the Criminal Law of People's Republic of China (PRC). Whoever defrauds public or private property in a relatively large amount shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also, or shall only, be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated. Where there are other provisions in this Law, such provisions shall prevail. Article 50 of the Criminal Procedure Law, all materials that can be used to prove the facts of a case are evidence. Evidence includes: (1) physical evidence; (2) Documentary evidence; (3) Testimony of witnesses; (4) the victim's statement; (5) confessions and excuses of criminal suspects and defendants; (6) Appraisal opinions; (7) Records of inquests, inspections, appraisals, investigations and experiments; (8) Audio-visual materials and electronic data. The evidence must be verified before it can be used as the basis for finalizing the case.