In most places where you need to break the AC lines loose, your big worry is often that the tubing behind it is aluminum and will bend easily, destroying it.
I've got stubborn A/C lines loose in the past by spraying a lot of PB Blaster into the coupling nut, giving it some time to work, and then using a backup wrench clocked from the wrench on the coupling nut so that I can squeeze the two wrenches together giving me a little extra leverage. Like this, for example:
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I've seen some people go so far as to drill a small hole into the side of the coupling nut (obviously on the non-sealing side of the O-ring) so they can squirt penetrating oil in there, but that's a pretty risky last ditch effort move if you ask me.
Richard