The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of facts or misunderstanding of legal principles (1) The Defendant’s withdrawal of each of the instant deposits does not constitute “a concealment of property” in the crime of evading compulsory execution under the Criminal Act.

(2) The effect of the order of seizure and collection, which C received by the Defendant as the obligor, extends to the account newly opened by the Defendant. Even if the Defendant withdrawn the deposit from the said account, the financial institution that is the garnishee cannot set up against C. Thus, it cannot be deemed that the Defendant’s act of withdrawing the deposit of this case did not affect the legal status of C, and thus, it did not affect the obligee.

In relation to the crime of subparagraph 1 of the holding of the court below, the Nong Bank was not included in the garnishee of the Suwon District Court 2013TTB 2013TT 1165 and the collection order, and the part of the "Indication of claims to be seized and collected" among the claims seizure and collection order under the Suwon District Court 2013TT 2039 related to the crime of subparagraph 2 of the judgment of the court below was not submitted as evidence. However, upon C's request prior to each of the above claims seizure and collection order, the Suwon District Court issued the seizure and collection order under Article 2012TTT 201, and the Nong Bank and Han Bank (financial institution related to the crime of subparagraph 2 of the judgment of the court below) are stated in the column of "the indication of claims to be seized and collected," and thus, the above argument of the defendant is examined without undergoing additional examination of evidence.

B. The lower court’s sentence of unreasonable sentencing (three million won of fine) is too unreasonable.

2. Determination

A. (1) In determining the defendant's assertion of mistake of facts and misapprehension of legal principles, the "covering of property" in the crime of evading compulsory execution under Article 327 of the Criminal Code is impossible or difficult to find property against a person who conducts compulsory execution.