The problem that old people are sometimes deceived by means of remittance fraud has become a great concern in our society. In this paper, we consider deceived person’s thinking using Barwise–Seligman’s framework, which is a logic for representing distributed systems among people or artifacts. The framework has been used to consider the conversation with comical misconception. We think that it is similar to remittance fraud because in telephone conversation, a criminal of the fraud uses victim’s misconception so that the criminal can impersonate somebody. In this paper, we consider a logical system to describe the communication of a typical remittance fraud, and discuss the representative ability of the formulas to express the situation where a person is deceived or not deceived. The formulas have indicated that a person may be deceived as a result of handling exceptions in terms of logic. This paper contributes to providing a novel viewpoint to consider why people are deceived.