The prosecutor's appeal is dismissed.

1. Summary of the Reasons for Appeal: In the case of a factory listed in the facts charged (hereinafter referred to as the “instant factory”), A and the Defendant had registered the business in the name of “D” (hereinafter referred to as the “D”) in the name of ASEAN. A and the Defendant had registered the business in the name of the Defendant with respect to the instant private enterprise on April 26, 2017 when they were falsely transferred the instant business to the Defendant or at least had not been transferred to the Defendant valid.

However, A borrowed money related to the operation of the instant company from the victim and received money from C to the account in the name of C, and paid the above borrowed money by delivering the goods produced by the instant company to the victim. Before the business registration is transferred under the name of the defendant, it is possible to prove that the actual owner of the corporeal movables in the instant factory and the goods purchased in the instant company is A, but it is more difficult to prove that the actual owner of the corporeal movables and the goods purchased in the instant factory is a business registration transferred under the name of the defendant.

Therefore, changing the name of the business operator of the company A and the defendant from the viewpoint of the victim to the defendant constitutes a crime of evading compulsory execution, since the ownership relationship of the property A becomes more unclear than the previous one.

Nevertheless, the judgment of the court below which acquitted the Defendant of the facts charged of this case is erroneous in the misapprehension of legal principles as to the establishment of evasion of compulsory execution.

2. Determination

A. As to the prosecutor’s allegation of the grounds for appeal, the “covering property” in the crime of evading compulsory execution under Article 327 of the Criminal Act refers to the act of making a person executing compulsory execution impossible or difficult to discover the property. Thus, the ownership of the property is unclear as well as the case where the location of the property is unknown.