It has all to do with refraction of light and real and apparent depth.

As light from the fish leaves water it bends away from normal and fish appears near the surface.

In this way if fisher man aims at the center of the fish body ,then the fisher man will miss it. but if he aims at tail then he will catch it from the centre .

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During spear fishing hunter aims the tail of fish rather then head of fish because he is fooled by the refraction of light due to which he can see the fish. We actually see the real fish as the apparent fish and to avoid this confusion the hunter aims at the tail.