摘要：

片面对向犯的问题在于，分则未规定受处罚的一方，能否作为规定受处罚一方的共犯加以处罚。有关片面对向犯的处罚根据，主要存在不罚说、立法者意思说、实质说、并用说与可罚的规范目的说五种学说。实质说因契合了犯罪的实体——不法与责任，而具有合理性。为了与教唆、帮助受处罚一方的第三人的处罚相协调，只要片面对向的一方不是法益承受者，也不缺乏期待可能性，具有值得科处刑罚的实质不法，原则上就不能排除共犯的成立。使用公款者只要参与了“挪出”公款的行为，就能成立挪用公款罪的共犯。代购毒品的行为成立贩卖毒品罪的共犯。购买增值税专用发票以外的发票的行为，如果购买发票数量巨大，有可能成立相应出售发票犯罪的共犯。要求、唆使金融工作人员违法向其发放贷款的行为，能够成立违法发放贷款罪的共犯。

关键词: 片面对向犯, 共犯, 实质说, 不法, 责任

Abstract:

The problem is whether the party who is not punished can be punished as an accomplice of the party who is punished.There are mainly five theories about the basis of punishment of face-to-face offenders：the theory of no punishment，the theory of legislator's intention，the theory of substance，the theory of combination and the theory of punishable standard purpose.The theory of substance is reasonable because it accords with the entity of crime-illegality and responsibility.In order to coordinate with the punishment of the third party who abets and helps the punished party，as long as the facing party is not the legal interest acceptor，there is no lack of the possibility of expectation，and once there is the substantive illegality worthy of punishment，the establishment of accomplice can not be ruled out in principle.As long as the users of public funds participate in the act of“withdrawing”public funds，they will be accomplices in the crime of misappropriating public funds.The act of purchasing drugs on behalf of others is an accomplice in the crime of drug trafficking.The behavior of purchasing invoices other than special VAT invoices，if the number of invoices purchased is huge，may be an accomplice in the crime of selling invoices.Requiring and abetting financial workers to issue loans to them illegally can be an accomplice in the crime of granting loans illegally.

Key words: Face to Face Crime, Accomplice, Essence Theory, Wrong, Responsibility