Snake, yes, theft refers to corporeal property. But, you have neglected to note that copyright violation is a punishable offense in Singapore. So, you might not get a 'theft' conviction but you sure can get a copyright violation conviction.
PS: Software physically exists on the media to which it has been encoded. You don't load Office out of thin air, you load it from a physical copy of the software.
So, technically, not described under the theft statutes but nonetheless has criminally penalties and is treated as a theft.
Copyright Act (Chapter 63)
Offences
136. —(1) A person who at a time when copyright subsists in a work —
(a) makes for sale or hire;
(b) sells or lets for hire, or by way of trade offers or exposes for sale or hire; or
(c) by way of trade exhibits in public,
any article which he knows, or ought reasonably to know, to be an infringing copy of the work shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 for the article or for each article in respect of which the offence was committed or $100,000, whichever is the lower, or to imprisonment for a term not exceeding 5 years or to both.
[6/98]
(2) A person who at a time when copyright subsists in a work has in his possession or imports into Singapore any article which he knows, or ought reasonably to know, to be an infringing copy of the work for the purpose of —
(a) selling, letting for hire, or by way of trade offering or exposing for sale or hire, the article;
(b) distributing the article for the purpose of trade, or for any other purpose to an extent that will affect prejudicially the owner of the copyright in the work; or
(c) by way of trade exhibiting the article in public,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 for the article or for each article in respect of which the offence was committed or $100,000, whichever is the lower, or to imprisonment for a term not exceeding 5 years or to both.
[6/98]
(3) Any person who, at a time when copyright subsists in a work, distributes, either —
(a) for purposes of trade; or
(b) for other purposes, but to such an extent as to affect prejudicially the owner of the copyright,
articles which he knows, or ought reasonably to know, to be infringing copies of the work, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 years or to both.
(3A) Where, at any time when copyright subsists in a work —
(a) a person does any act that constitutes an infringement of the copyright in a work other than an act referred to in subsection (1), (2), (3) or (6);
(b) the infringement of the copyright in the work by the person is wilful; and
(c) either or both of the following apply:
(i) the extent of the infringement is significant;
(ii) the person does the act to obtain a commercial advantage,
the person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 6 months or to both and, in the case of a second or subsequent offence, to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 years or to both.
[52/2004]
(4) A person who, at a time when copyright subsists in a work, makes or has in his possession an article specifically designed or adapted for making copies of the work that the person knows, or ought reasonably to know, is to be used for making infringing copies of the work, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 for each such article in respect of which the offence is committed or to imprisonment for a term not exceeding 2 years or to both.
[6/98]
(5) Subsections (1) to (4) shall apply in relation to copyright subsisting in any subject-matter by virtue of Part IV in like manner as they apply in relation to copyright subsisting in a work by virtue of Part III.
(6) Any person who for his private profit causes a literary, dramatic or musical work to be performed in public, or causes a cinematograph film to be seen or heard or seen and heard in public, other than by the reception of a television broadcast or cable programme, where he knows, or ought reasonably to know, that copyright subsists in the work or cinematograph film and that the performance constitutes an infringement of the copyright, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.
(6A) For the purposes of subsection (3A) (c) (i), in determining whether the extent of the infringement is significant, the court shall have regard to —
(a) the volume of any articles that are infringing copies;
(b) the value of any articles that are infringing copies;
(c) whether the infringement has a substantial prejudicial impact on the owner of the copyright; and
(d) all other relevant matters.
[52/2004]
(6B) For the purposes of subsection (3A) (c) (ii), a person does an act for the purpose of obtaining a commercial advantage if the act is done to obtain a direct advantage, benefit or financial gain for a business or trade carried on by him.
[52/2004]
(7) For the purposes of this section (other than subsection (3A)), any person who has in his possession 5 or more infringing copies of any work or other subject-matter shall, unless the contrary is proved, be presumed —
(a) to be in possession of such copies otherwise than for private and domestic use; or
(b) to be in possession of such copies for the purpose of sale.
)
