我國長期以來大多認為承攬契約中所謂承攬人之交付與定作人之受領概指同一事件之兩面，與買賣契約雷同。然民法承攬契約章節中對於兩者之用語卻不似買賣規定般統一。本文重點旨在討論，是否上述之「交付」與「受領」於承攬契約中概屬同一事件，以及該「同一事件」對承攬契約之危險移轉、同時履行抗辯與物之瑕疵擔保所造成之影響。

For a long time, we have generally viewed the performance by independent contractors and the receipt of performance by employers in an independent contractors employment contract as two sides of the same coin, same as the situation in a purchase contract for goods. However, in relevent sections of the Civil Code pertaining to independent contractors employment contract, the terms connote the two does not seems to be as consistent as the terms used in purchase contracts for goods. This article emphasizes on discussing whether the “performance” and “receipt of performance” in an independent contractors employment contract means same thing, and the impact of this perception of “same thing” as to the risk assignment, the concnurrent performance defense, and the implied warranties.