This article focuses on the development of intent-based moral judgment in children aged 4-8, and, particularly, points out that a shift from outcome-based to intent-based moral judgments can be observed in children of that age. Offering a re-interpretation of the classic theories developed by Piaget and Kohlberg, it is suggested that it is not just developmental stages of theory of mind or executive function that contribute to this shift. Instead it seems that concepts (such as intention and outcome in evaluating naughtiness or the necessity for punishment) are subject to a re-organization in the cognitive system of young children.