The subject of the breaking a seal crime regulated in article 203 in the “Crimes Against Public Trust” section of the Turkish Penal Code No. 5237 constitutes the seal which is impressed in accordance with the law or the order of the authorities. A crime occurs when breaking the seal in any way or when the activity is performed contrary to the purpose intended to be provided by the seal even if its tangible asset is not interfered. In order to protect the item as it is and to prevent saving on the item, this crime is punished by confronting the decision-making public administration. Therefore, the crime is intended to protect the state authority. For this reason, the crime was made elective by adding expression “acting against the purpose of legislation” to article text. In our study, breaking a seal crime is tried to be examined in the context of the crime theory in line with judicial opinions of the Current Court of Cassation. By stating the differences of opinion in the doctrine, the theoretical information about the crime was immediately followed by the decisions regarding the issue. Also it is tried to be explained what the criteria of the high court considered in relation to the breaking a seal crime and it is made an effort the issue of explanation of the reasons of reversal.