Defendant shall be punished by a fine of 20 million won.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

The defendant is a financial director of Gangnam-gu Seoul Metropolitan Government C's clothes sales business company D's financial director.

If a resident intends to offset any claim or obligation against a nonresident with a claim or obligation against a nonresident, or with a claim against a nonresident, in settling any claim or obligation based on a transaction or act between a resident and a nonresident or between a nonresident, and one of them is not more than US$ 500,00, he shall report it in advance to

When the above company, a resident, imports clothes from E, a non-resident in Hong Kong, and pays the price thereof, the defendant did not report to the head of a foreign exchange bank in advance, set off on March 31, 2008 the amount equivalent to KRW 46,679,831 from October 29, 2007 to December 31, 2008, including the set-off of the amount equivalent to KRW 46,679,831 from the above import price obligation of KRW 49,838 of the advertising expense support claim for E on March 31, 208.

Summary of Evidence

1. Partial statement of the defendant;

1. Investigation report;

1. Application of Acts and subordinate statutes on the statement of illegal offsetting by the business entity and illegal evidentiary data;

1. Article 28(1)2 and subparagraph 1 of Article 16 of the former Foreign Exchange Transactions Act (amended by Act No. 9351 of Jan. 30, 2009): Selection of fines for a crime

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The portion not guilty under Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

1. In settling claims and obligations arising from transactions or acts between a resident and a nonresident or between nonresidents, if a resident makes payment, etc. with a person who is not a party to the relevant transaction, or a resident who is not a party to the relevant transaction makes payment, etc. with a nonresident who is a party to the relevant transaction, or makes payment, etc. without going through a foreign exchange agency, the method of such payment, etc