Thank For Replay,
but i used like that:
<xpath expr="//field[@name='partner_id']" position="attributes">
<attribute name="attrs">attrs="{'required':[('move_type', '!=', 'entry')]}"</attribute>
</xpath>
and i get 500 internal server error
any idea ?

Written syntax is wrong.
Try this:
<attribute name="attrs">{'required':[('move_type', '!=', 'entry')]}</attribute>

You are great, its work now.
you save me, i really appreciate your help.