想問問這個詐騙裡的遺産處置實務上違法嗎 - 法律

[edit] 我可能問的不夠清楚. 我只是好奇有人真的用此詐騙裡提到的手法呑遺産的嗎? 不是說我想問問大家此詐騙的真實性.

昨天收到了個 Skype 邀請，對於我這個時不時就被 Skype 垃圾訊息轟炸的人來說已經見
怪不怪了
不過不一樣的是，這個 Skype 邀請只傳了個揮手的 emoji，而不像其他廣告一樣啪啪貼
好幾頁。
因此好奇的接受邀請，想看看葫藘裡賣什麼藥。

這個人號稱是北方信托銀行的 Peter Yi，找我是為了處理客戶的遺産？
我查了一下的確是有這人，頭像也是相同的。雖然盜用的可能性不小。
https://t.ly/KX1U
不過好奇的問一下，他提的 proposal 沒有違法嫌疑嗎？定存到期不會轉入普通帳戶？人
死了難道國稅局不會發現？若是詐騙的話是要怎麼騙錢？先要一筆遺産稅？
以下是他的提案。開頭的客套話就不貼了。不確定人名真假所以遺産所有人姓名也先用星
號碼掉：

I have been in search of someone with the same lastname as yours because it
coincidentally corresponds to the name of a customer who happens to be from
Taiwan.

Mr. ****** *** made a fixed deposit with my bank in 2012 for 36 calendar
months and the due date for the maturity of the said deposit was the 18th of
June 2015.
Unfortunately, my client died along with his nuclear family in France while
on sabbatical leave in the summer of 2013. He died without leaving a Will.
Several efforts made to find his extended family through his embassy proved
abortive.

My bank management is yet to know about his death but I was able to know
about it because he was a very good friend of mine, though I was his personal
account officer.

I decided to contact you in order to see how best we can assist each other on
this matter as I want to introduce you to the bank as the next of kin to
this account because you share the same lastname with Mr. ****** ***.

This transaction will be executed without breaching any United States law,
success is guaranteed if we co-operate on this. The bank will release the
account to you as the next of kin to the account.

I am an understanding man and I expect the same from you. The amount involved
is $18,500,000 United States Dollars. I propose we share the proceeds 50:50,
I think this is fair.
I will give you all the necessary information about this transaction when I
get your response.

I anticipate your cooperation. Treat this proposal with utmost
confidentiality and urgency for a 100% success.
Do not take undue advantage of the trust I have bestowed on you.

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