Does it constitute a crime of refusing to execute if the funds in the frozen account are transferred to someone else's account and then returned?

This situation may constitute a crime of refusing to execute the judgment or ruling, and the son belongs to the aiding crime. However, it depends. If the circumstances are minor, they will be fined, and if they are serious, they may face imprisonment of less than three years. If it is actively implemented afterwards and the other party understands it, it will be dealt with lightly accordingly. I am a lawyer in Shenzhen. You can trust me privately if you need legal services. )