Legal analysis: whether the act is suspected of a crime and what kind of crime it is suspected of should be determined in combination with the subjective purpose of the actor. In the case of IOU dispute, if the actor illegally occupies the other party's property through litigation, then the actor is suspected of fraud. Objectively speaking, the actor fabricated facts, concealed the truth, and filed a civil lawsuit with the intention of making the other party bear the responsibility of false debt relationship through false litigation. His behavior conforms to the objective constitution of fraud. In criminal law theory, this kind of fraud is called "triangle fraud".

Legal basis: Civil Code of People's Republic of China (PRC).

Article 667 A loan contract is a contract in which the borrower borrows money from the lender, repays the loan at maturity and pays interest.

Article 668 A loan contract shall be in written form, unless otherwise agreed between natural persons. The contents of a loan contract generally include terms such as loan type, currency, purpose, amount, interest rate, term and repayment method.

Article 669 When concluding a loan contract, the borrower shall, at the request of the lender, provide the true information about the business activities and financial status related to the loan.