在當今資訊化社會中，社會大眾利用電腦網路等資訊科技產品進行不同以往傳統的各類生活方式，使我們社會生活各種方式與型態更為便利，新興之電子商務交易正為其中一個例子。隨著電腦資訊、網際網路快速地發展與普及，藉由網路之利用也產生了各種不法犯罪之行為，其所造成影響之層面越來越廣泛。尤其近年來不法之徒利用網路的各種特性與電子商務之特性，以電子商務運作時之各類付款工具，進行詐欺取財得利之不法行為，造成交易相對人財產上之損失，已經成為越來越嚴重之犯罪問題。 本文希冀從電子商務之付款工具的使用為例，來檢證說明倘若行為人利用網路電子商務的特性從事詐騙取財之不法行為，是否構成現行刑法規範之犯罪構成要件，以及侵犯了何種法益之保護，究竟該當何罪與被科以何種刑罰制裁？進而檢討我國現行的刑事法律規範能否達到遏制網路詐欺犯罪的刑事政策目標。本文首先從有關電子商務之各類電子工具付款方式來說明電子商務交易與傳統交易之不同之處；接著探究日益猖獗之網路詐欺犯罪，尤其以利用線上電子付款工具詐欺交易相對人之類型；再來說明網路詐欺之我國現行刑法規範與刑事處罰之適用與相關爭點；並輔以刑事政策之角度來檢視網路詐欺犯罪之刑事立法政策與犯罪防制相關議題，希冀能對我國防制網路詐欺之法律規範建制與司法實務能提供些許觀點與建議。

As the Internet comes of age, people’s social lives are more convenient than used to be. The increased popularity of the Internet and the current huge volume of E-commerce transactions have generated opportunities for cyber crimes, including various forms of Internet fraud. Internet offers low-cost communication, the capacity to reach a global audience, and a presumptive veneer of credibility stemming from the anonymity of cyberspace. However, "Internet fraud" is a broad term, referring generally to any kind of fraud scheme using a component of the Internet, and it conducts fraudulent transactions, or to transmit the proceeds of fraud to financial institutions or to others connected with the scheme. The scope of criminal penalty of computer abuse has far exceeded the bounds originally envisioned by legislators, whose fears included only those of unauthorized access, and alteration of data. Is there an appropriate legislative response for Internet Fraud, especially those through all kinds of on-line electronic payment system scheme and to combat increasing Internet Fraud crime? This article discusses how the current criminal penalty for Internet Fraud in Taiwan could be amended more specifically to solve more and more Internet fraud through electronic payment system in E-commerce transactions. First, this article traces the development of the E-commerce and briefly discusses the current development and its legal regulations. Second, it reviews the current criminal law and penalty of fraud. Third, it aims to discuss proposed amendments and related criminal justice policy to the Internet Fraud punishment to criminalize the use of on-line electronic payment system to commit fraud crimes.