Nevertheless, on December 22, 2009, the Defendant sent and transferred the community credit cooperatives (Account Number B) passbook and physical check cards in the name of the Defendant, agricultural cooperative accounts (Account Number C) passbook and physical check cards in the name of the Defendant, agricultural cooperative accounts in the name of the Defendant, and physical check cards in the Dong Daegu Terminal respectively.

2. The above act falls under Article 49(4)1 and Article 6(3)1 of the Electronic Financial Transactions Act, and the statutory penalty is either imprisonment with prison labor for not more than three years or a fine not exceeding twenty million won, and the statute of limitations is five years under Article 250 of the Criminal Procedure Act, Article 50 of the Criminal Act, and Article 249(1)5 of the Criminal Procedure Act.

However, it is evident that the instant public prosecution was instituted on July 24, 2015 after five years have elapsed since the completion of the criminal act.

3. In conclusion, the facts charged in this case constitute the completion of the statute of limitations, and thus, a judgment of acquittal is rendered pursuant to Article 326 subparagraph 3 of the Criminal Procedure Act.