Refusing to declare property in the process of execution, intentionally transferring property to others' bank cards, and resisting to perform the effective judgment of the court, which ultimately constitutes a criminal offence. Recently, Liu Moutao, the person to be executed, was sentenced to eight months' imprisonment by the People's Court of Tanghe County, Henan Province, for the crime of refusing to execute the judgment or ruling. In May 2020, the Intermediate People's Court of Nanyang City, Henan Province, made a final civil judgment on the dispute over the loan contract between Zheng and Liu, ordering the defendant Liu to repay the plaintiff Zheng's loan principal of 3.09 million yuan within 20 days after the judgment came into effect. After the judgment came into force, the plaintiff Zheng Mouhua applied to the court for compulsory execution in June 2020 because Liu Moutao did not take the initiative to perform. In the process of execution, the court auctioned a house property under the name of Liu Moutao, and paid 1.6 million yuan of execution money to Zheng Mouhua, the applicant for execution. During the execution, the court found out that the accounts of China Construction Bank Card, CITIC Bank Card and Tanghe Rural Credit Union Bank Card under the name of Liu Moutao, the person subjected to execution, all had running accounts, with a total amount of 1.3 million yuan. The Tanghe court immediately handed over the clues to the Tanghe County Public Security Bureau. After accepting and filing the case, the County Public Security Bureau verified that Liu Moutao, the person under execution, in order to hide and transfer property, deposited 50000 yuan in his name into his father's rural credit cooperative account in March 2022, and repeatedly deposited 82398 yuan into his brother's China Construction Bank account from January to June 2022. The county public security bureau resolutely froze the 132398 yuan property transferred by Liu Moutao. In July 2022, Liu Moutao was detained by the Public Security Bureau of Tanghe County and later arrested by the People's Procuratorate of Tanghe County on suspicion of refusing to execute the judgment and verdict. After the trial, the court held that the defendant Liu Moutao transferred and hid his property and refused to execute the court's judgment. The circumstances were serious, and his behavior constituted a crime of refusing to execute the judgment or ruling, so he was sentenced to eight months' imprisonment; During the reconnaissance stage, the public security organ froze 132398 yuan of Liu Moutao's bank account in the name of his father and younger brother, and transferred it to Zheng Mouhua, the applicant for execution, to repay the debt owed by Liu Moutao to Zheng Mouhua. (Outlook New Times)