中文摘要：

現今詐騙案件多與人頭帳戶有關，蓋詐騙集團為了減少與被害人面對面接觸、遭檢警查緝之風險，所以詐騙集團會想盡辦法以冒用、盜用、購買、租借、詐騙等手段，獲取人頭帳戶，以便作為詐欺犯行後之取財工具。對於施行詐術之詐騙集團成員論以詐欺罪之共同正犯，尚無疑義，惟對於提供人頭帳戶者是否該當成立幫助詐欺罪？厥為本文所欲討論之問題。
為釐清上開爭議，本文首先探討與幫助犯相關之學說理論，例如：幫助行為、幫助因果關係等，其後再爬梳我國實務見解，並檢討某些實務見解認定提供人頭帳戶者該當幫助詐欺的理由，在刑法理論是否站得住腳。最後本文提出不論基於何種原因提供人頭帳戶之人，均不會成立幫助詐欺罪之結論。

英文摘要：

A large number of the current cases of fraud are related to dummy accounts. In order to avoid face-to-face contact with the victims and to make it difficult for police investigation, the fraud gang has strived to obtain dummy accounts by way of fraudulent use, misappropriation, purchase, rent, or fraud, etc.. It is certain that the members of the fraud gang who commit fraud will be found guilty by the court. However, will people providing the dummy account constitute a crime of accessory to fraud? It is the main focus of this paper.
In order to clarify the issue, this paper first discusses the theory of doctrine related to an accessory to a crime, such as accessory behavior, causality of accessory. Then, sorting out practical opinion of the criminal courts of our country, Taiwan. Finally, reviewing the reason behind the convictions for people providing dummy accounts, and checking to see if the reasons are in line with the theory of Criminal Code. The result of this study demonstrates that people who provide dummy accounts for whatever reason should not constitute the crime of accessory to fraud.

資料來源：

台灣博碩士論文知識加值系統