Serious acts of dishonesty may result in criminal liability being pursued! On January 20th, the Supreme People's Court and the Supreme People's Procuratorate jointly released five typical cases of refusing to execute judgments and rulings, further clarifying the understanding and application of relevant laws, and conveying a firm attitude of zero tolerance towards refusing to execute judgments and rulings to the society. The reporter noticed that the typical cases released this time mainly include several common situations of refusal to execute judgments and rulings, such as giving up due debts to evade execution through false settlements, evading execution through fictitious long-term lease relationships, transferring property through divorce agreements, resisting execution, and transferring property that has already been guaranteed to the people's court. They also include cases where the procuratorial organs have determined that it does not constitute a crime and decided not to prosecute according to law, which have certain representativeness and warning educational significance. It is worth noting that in Case Five, where Li refused to execute the judgment or ruling, the procuratorial organ lawfully performed its supervisory function and made a decision not to prosecute. The relevant person in charge stated that the typical significance of this case is that the determination of the crime of refusing to execute a judgment or ruling should follow the legislative intent, adhere to an objective and fair position, and comprehensively review the evidence. It is necessary to conduct a substantive examination of whether the person subject to enforcement has the ability to execute but refuses to execute, whether they actively pursue effective judgments or rulings that cannot be executed through actions or inactions, and pay attention to comprehensive consideration based on the economic market background at that time. For situations where there is property collateral and the value of the seized subject matter exceeds that of the executed subject matter, attention should be paid to avoiding simple criminalization based solely on "unreported property situation" and other circumstances. Attention should be paid to effectively distinguishing the normal production and operation activities of the involved enterprises during the execution of judgments and rulings from the situation of "transferring or hiding property", making objective judgments, and effectively safeguarding the legitimate rights and interests of the parties involved. (New Society)