Legal analysis: although the actor has committed the act of defrauding loans, but he has returned or provided full guarantee at maturity, and the bank or financial institution has not suffered any major damage, it should belong to the situation of "the circumstances are obviously minor and the harm is not great" in the criminal law, and it cannot be considered as the crime of defrauding loans. To measure whether the defendant constitutes the crime of defrauding loans, we should not only identify the amount defrauded, but also examine whether it has damaged the normal capital security and credit capital security of banks or financial institutions.

Legal basis: Article 193rd of the Criminal Law of People's Republic of China (PRC) commits one of the following acts. Whoever defrauds a bank or other financial institution of loans for the purpose of illegal possession, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; 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 not less than 50,000 yuan but not more than 500,000 yuan or confiscated property:

(a) fabricating false reasons such as introducing funds and projects;

(two) the use of false economic contracts;

(3) using false documents;

(four) the use of false proof of property rights as a guarantee or repeated guarantee beyond the value of collateral;

(5) obtaining loans by other means. ?