Preventing and combating fraud has long been one of the key priorities of the Taiwan government. Following the liberalization and globalization of telecommunications and the Internet, fraud cases have become consolidated and organized, and they are often integrated with Internet and information and communication technology (ICT), evolving into new types of electronic fraud crimes. According to the FBI Internet Crime Complaint Center Annual Report, victim losses related to Internet fraud crimes in 2016 reached 1.33 billion USD worldwide.