近年来,市场经济的发展导致合同诈骗案件高发。但有些案件中行为人确有履行合同的诚意,但在履约过程中由于主、客观方面的原因与对方产生了争议和纠纷,导致合同未履行或未适当履行。这类案件本应属于经济纠纷,实务中却常常被办案机关作为合同诈骗处理。究其原因,这与我国刑法上“以非法占有为目的”的认定不易把握有关。本文所述的即是这样一起案件。 In recent years, the development of market economy has led to high incidence of contract fraud cases. However, in some cases, the perpetrator did have the sincerity to perform the contract. However, disputes and disputes arose between the perpetrator and the other party during the course of performance due to the main and objective reasons, resulting in the non-performance or improper performance of the contract. Such cases should belong to economic disputes, but practice is often handled as a contract fraud by the case handling agency. The reason is that it is not easy to grasp the determination of “illegal possession for the purpose of ” in our criminal law. This article is one such case.