The judgment of the court below is reversed.

The defendant is innocent.

1. The gist of the grounds for appeal is that the Defendant notified H of all of the provisional seizure of corporeal movables to H and concluded a contract for the acquisition or transfer of a right (facility) to E business establishment, and thus, did not impair the effectiveness of the compulsory disposition taken by the public official

2. The summary of the facts charged is that the Defendant owns 128 points of goods in the market price, which are stored in the “E” business located in Seocheon-si, Seocheon-si, Seocheon-si and two other goods stored in the “E” business establishment.

On June 27, 2013, the enforcement officer F belonging to the Busan District Court was delegated by the creditor G with the execution of G, and the said goods were seized at the defendant's business establishment on June 15:38, 2013 by the original copy of the provisional seizure order for corporeal movables in the above court No. 2013Kadan1504.

However, around July 31, 2013, the Defendant entered into a contract for transfer of H rights (facilities) with H, and sold the said goods together, thereby impairing their utility.

3. Determination

A. In full view of the evidence duly admitted and examined by the lower court, the following facts can be recognized.

(1) Around June 14, 2013, G filed an application for provisional seizure of the corporeal movables owned by the Defendant at the business establishment E located in Seocheon-gu, Nowon-gu, Seoul (hereinafter “instant store”) with the loans worth KRW 54,000,000 against the Defendant as the preserved claim (Seoul District Court Decision 2013Kadan1504), and the said court rendered a decision accepting G’s application on June 14, 2013 (hereinafter “instant provisional seizure order”).

(2) On June 27, 2013, the enforcement officer affiliated with the Busan District Court’s Busan District Court’s Branch provisionally attached one of the two air conditioners, two air conditioners, 30 tables, 90 chairss, one electronic halog 1, one set, one set, one set, and one credit card device, and attached a seizure mark.

(3) On July 31, 2013, the Defendant: (a) transferred to H the entire facilities in the instant store (except personal goods, musical instruments, and sound facilities) in the amount of KRW 105,00,000 for premiums; (b) provisionally seized some corporeal movables in the instant store.