All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment’s appeal in light of the evidence duly admitted, the lower court is justifiable to have found the Defendant guilty of all the charges of this case (excluding the portion without charge) on the grounds stated in its reasoning.

Contrary to the allegations in the grounds of appeal, there is no error of law by misunderstanding facts beyond the bounds of free evaluation of evidence against logical and empirical rules or by misapprehending relevant legal principles.

2. As to the reasons for the prosecutor’s appeal, the court below determined that the act of preparing a false contract and remitting foreign currency in B under the name of sales commission for the company B is merely merely an act of occupational embezzlement, which generates criminal proceeds, and it is difficult to separate only the preparation part of the above false contract from the act of pretending the fact about acquisition of criminal proceeds or pretending the fact about attribution as if the criminal proceeds were not attributed to it. Thus, it cannot be deemed that the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) is established separately from the crime of violation of the Act on the Regulation and Punishment, etc. of Concealment of Criminal Proceeds.

The judgment below

In light of the records, the above judgment of the court below is just, and there is no error of law by misapprehending the legal principles as to the elements for establishing a crime of violation of the Act on the Regulation and Punishment of Criminal Proceeds Concealment, contrary to the allegations in the grounds

3. Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.