在我國法律的實務上，涉及人民宗教生活面向的爭議一般來說很少作為法院判決的對象，然而所謂的宗教詐欺案件，卻於近年來多次出現在法院判決中；某些案件1與判決的結果也常受到媒體或社會大眾的注意，並也多受爭議。本文嘗試在這類案件中，根據憲法對宗教自由的保障，將法院可否介入判斷的情狀類型化。文章中先介紹宗教自由與該基本權下的各種保護法益－尤其是宗教中立原則。由於（重大的）宗教詐欺案的發生往往與宗教團體有關，因此本文也將探討如何界定宗教自由下的宗教團體，以及宗教團體若從事經濟行為是否受宗教自由保護等問題。最後根據前述討論所設立的標準，檢驗可能的宗教詐欺案件類型，並以我國實務上曾出現的法院判決為例，試圖釐清宗教自由對於國家公權力的要求。

Recently the cases about so-called religious fraud have been several times dealt with by the courts. The questionable decisions or arguments of some of these sentences have usually brought forth more disputes about the freedom of religion and caused distrust against the courts. The main aim of this article is to categorize the possible situations of religious fraud and to make clearly, in which categories the courts must and can make an judgment about the religious elements of the accused's behaviors, and in which the courts are not allowed to. The freedom of the religion and the principle of the religious neutrality, to which the courts are subject, serve as criteria to this classification. Here are also the issues of religious communities' religious freedom of and their economic behaviors addressed. In the end the related parts of some the sentences about religious fraud are analyzed under the measure of the constitutional guarantee of religious freedom.