With the continuous development of economic globalization, international trade has become an indispensable part of the world economy, and the research object of this paper is one of the commonly used settlement methods in international trade business — Letter of Credit. The Letter of Credit has the bank as the guarantee, which has a high degree of reliability, so the number of enterprises using this settlement method is increasing year by year. However, at the same time, the incidence of letter of credit fraud cases is also gradually increasing. According to the data, import and export enterprises, banks and financial institutions all over the world suffer a lot from L/C fraud every year. Reducing the occurrence of L/C fraud is a very necessary topic in the current world economic development, which is of great significance to maintain the stable development of international trade. As there are no special laws and regulations against L/C fraud in the world, the prevention of L/C fraud mainly depends on the import and export enterprises themselves, banks, financial institutions and judicial departments of various countries. Through case analysis, this paper elaborates the causes, ways, prevention and relief of L/C fraud from the perspectives of importers, exporters and banks, and summarizes the common means of L/C fraud, hoping to provide some reference value for readers of this paper in the prevention and response of L/C fraud.

Ⅰ.서 론
Ⅱ.신용장 사기의 원인 및 종류
    1. 신용장 사기의 원인
    2. 신용장 사기의 종류
Ⅲ.신용장 사기의 새로운 특징 및 위험
    1. 신용장 사기의 새로운 특징
    2. 신용장 사기의 위험
Ⅳ. 결론

• 노진지(우석대학교 글로벌외식경영학과 박사과정생) | Lu Zhenzhi (Doctoral Student, Department of Global Food Service Management, Woosuk University)