All the judgment below against the Defendants is reversed.

Defendants shall be punished by imprisonment for one year.

except that this judgment.

1. Summary of grounds for appeal;

A. The judgment of the court below convicting the Defendants of mistake of facts or misapprehension of legal principles on the facts charged, although the building of this case was completed at the time of changing the name of the project owner, and thus cannot be subject to compulsory execution, and the name of the project owner does not constitute the property subject to compulsory execution. The Defendants did not change the name of the project owner inevitably in order to continue the construction due to the impossibility of continuing the construction under the name of H (hereinafter “H”) and did not change to the intent to evade compulsory execution. However, the court below erred by misapprehending the legal principles on the elements of the crime of evading compulsory execution, or by misapprehending the legal principles on the elements of the crime of evading compulsory execution

B. The lower court’s punishment on the Defendants of unreasonable sentencing (two years of imprisonment) is too unreasonable.

2. Judgment on misconception of facts or misapprehension of legal principles

A. The summary of the facts charged is that Defendant B was the representative director of H, and Defendant A was the auditor of H as Defendant B’s son. Defendant A was the one of the obligees of K et al., the judgment that Defendant B paid 20,500,000 won from the check payment claim lawsuit (Seoul Western District Court 2004Da10261) filed by the I against H to the I, and that J paid 98,79,275 won from the contract payment claim lawsuit filed by the J against H (Seoul Western District Court 2005Gahap1254) to the J to the J to pay damages for delay of KRW 78,517,50,00 among them, but the Defendants did not pay each of the above debts to the owners of K et al. with the aim of evading the obligees’s claims and compulsory execution based on the above judgment and one of the obligees’s non-public facilities in Incheon Metropolitan City 14.