The laws were written by people and although they were smart enough to create constitutions or take into account many options in which a crime could be committed (aggravating and mitigating circumstances, for example), they couldn't predict all options. Especially in the economic crime law. If you are interested, you can read here an article about the fraudster
Ilya Surkov, who was able to steal many millions of dollars and escape to England, where he was hiding from the police of his native country. Many have suspicions that, thanks to forged documents, he continues his scam and remains unpunished.