The judgment below

Among them, the part not guilty (the violation of the Customs Act) against the Defendants is reversed.

Defendant

Co., Ltd.

1. Progression of litigation and scope of adjudication of this court;

A. The lower court convicted the Defendants of violation of the Foreign Exchange Transactions Act among each of the facts charged in the instant case, and acquitted each of the Defendants on the violation of the Customs Act, and sentenced each of the Defendants to a fine of KRW 7 million, and the prosecutor filed an appeal on the misapprehension of the legal doctrine as to the acquittal portion on the Defendants, and on the guilty portion on the grounds

B. The prosecutor’s assertion of the misapprehension of the legal principle and the argument of unfair sentencing before remanded all (the prosecutor added the ancillary charge as to the violation of the Customs Act, but determined to the effect that it was not guilty on the ground that there was no proof of crime) dismissed all the prosecutor’s appeal against the Defendants.

C. Accordingly, the prosecutor filed an appeal against the Defendants, and the Supreme Court rendered a judgment of not guilty on the violation of the Customs Act in the judgment prior to remanding the case, which led to the misunderstanding of legal principles, thereby reversed the part of the judgment prior to remanding the case.

Therefore, inasmuch as the judgment of conviction in the judgment prior to remand became final and conclusive separately because both the Defendants and the prosecutor did not appeal, the judgment of the court prior to remand is limited to the violation of each Customs Act against the Defendants, which is the part of the judgment prior to remand (see, e.g., Supreme Court en banc Decision 91Do1402, Jan. 21, 1992). 2. Defendant A’s discretionary judgment ex officio with respect to Defendant A on January 21, 1992; and the prosecutor was in the first instance trial after remanding the case, and “Defendant A was sentenced from Seoul High Court on Oct. 4, 2018 to be sentenced to imprisonment with prison labor for 3 years and 6 months from June 31, 2019 due to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud)” and added “Article 37 and Article 39(1) of the Criminal Act” to the applicable provisions against Defendant A.