All appeals are dismissed.

The grounds of appeal are examined.

1. Article 8 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (hereinafter "Act on the Aggravated Punishment, etc. of Specific Economic Crimes") provides that "The judgment of a higher court shall bind the lower court as to the relevant case, by misapprehending the legal principles on the calculation of profit amount, etc.

The latter part of Article 436(2) of the Civil Procedure Act provides that the court of final appeal shall bind the lower court in its determination as to the factual basis for reversal.

Although the Criminal Procedure Act does not have any express provision corresponding thereto, in light of the purport of the aforementioned legal provision, the existence of the tier system, and the Supreme Court’s involvement in the legitimacy of the lower judgment regarding the acknowledgement of facts while judging the grounds for appeal, it should also be deemed that the de facto judgment, which served as the grounds for reversal of the judgment of the Supreme Court, also

Therefore, the court that received a criminal case from the court of final appeal after remanding the case is subject to the de facto legal judgment presented by the court of final appeal for the reason of reversal, unless there is a change in the relationship of evidence, which serves as the basis for the binding judgment, after the submission of new evidence during the deliberation process after remand (see, e.g., Supreme Court Decision 2008Do10572, Apr. 9, 2009). Examining the deliberation process of the court below after remanding (hereinafter “the court below”), it can be seen that there was no new evidence or additional evidence to change the relationship of evidence, which served as the basis for the judgment of remanding this part of the case, as seen above.

Therefore, there is a change in the relation of evidence, which is the basis of judgment, by presenting new evidence during the deliberation process after remand.

shall not be deemed to exist.

The lower court, in accordance with the factual and legal judgment presented on the ground of reversal in the judgment of remand, shall be determined by the judgment of the lower court, for the violation of the Act on the Specific Economic Crimes (Fraud) and the violation of the Specific Economic Crimes (Fraud).