The prosecutor's appeal is dismissed.

1. Reasons for appeal;

A. Although there was no direct contract, the court below found the Defendant not guilty on the ground that there was a misunderstanding of the fact that the movable property, such as steel plates, facilities, and equipment owned by N, was transferred toO, and in that process, as long as the Defendant concluded a false sales contract with P with intent to evade compulsory execution, the lower court found the Defendant not guilty on the ground that there was a misunderstanding of the fact.

B. The sentence of the lower court (eight months of imprisonment, two years of suspended execution) is deemed to be too uneasy and unfair.

2. Determination

A. On July 23, 2014, the Defendant filed a lawsuit seeking the payment of goods with the Suwon District Court 2011Da27372, as the Defendant did not pay an amount equivalent to KRW 114,73,540, even after having received steel products from G, which was supplied with the steel products. In addition, around July 23, 2014, the Defendant filed a lawsuit seeking the payment of goods with the Defendant under the Suwon District Court 2014.

When the above G was rendered a favorable judgment on October 28, 2014, and it was expected that the judgment will be finalized and compulsory execution would be carried out accordingly, the Defendant had the mind to avoid compulsory execution by concealing tangible property, such as wire plates, E, etc., in a way that the new corporation purchases tangible property owned by “E”, “H”, and “N”, and sells and sells products in the new corporation, by pretending that the new corporation purchases movable property, such as iron plates, facilities, and equipment.

On December 31, 2014, the Defendant entered into a false sales contract with the purport of selling corporeal movables, such as iron plates, facilities, and equipment owned by “N” to the above “O” upon entering into a sales contract to the effect that, at the same time, the Defendant actually concealed iron plates, facilities, and equipment owned by E, for the purpose of evading compulsory execution.

2) On the judgment of the court below, the court below, taking full account of the circumstances as stated in its reasoning, is the defendant.