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The judgment below is reversed, and the case is remanded to the Seoul Central District Court Panel Division.
Reasons
1. The grounds of appeal are examined (to the extent of supplement in case of supplemental statements in the grounds of appeal not timely filed).
A. As to the first ground of appeal, the lower court acknowledged the following facts: (a) as the Defendant’s director and Secretary-General of D's missionary mission (hereinafter “C's missionary mission”) and the fact that the Defendant is a working-level officer who is in charge of the management of the role of organizing the I's budget to the associations or headquarters located in each country; and (b) based on the Defendant's status and role in the I's I's organization, relationship with E, G, and the following circumstances, the lower court determined that the Defendant was liable for a violation of the duty to report, on the ground that the Defendant constitutes "a person who takes charge of the duty to report on capital transactions under the name of a juristic person pursuant to Articles 3(1)19, 18, and 31 of the Foreign Exchange Transactions Act."
The judgment below
Examining the reasoning in light of the evidence duly admitted, the lower court’s determination is understood to the effect that the Defendant violated the duty to report on the capital transactions of the said corporation as an actor who committed the pertinent violation subject to Articles 29 and 18(1) of the Foreign Exchange Transactions Act, which are penal provisions pursuant to Article 31 of the Foreign Exchange Transactions Act, which is both penal provisions.
Therefore, even if the reasoning of the lower court is somewhat insufficient, the lower court did not err in its judgment by misapprehending the legal doctrine on the subject of violation of the Foreign Exchange Transactions Act, the principle of accountability, etc. due to transactions of unreported capital, contrary to what is alleged in the grounds of appeal.
B. On the second ground of appeal, according to the provisions on the report of capital transactions, such as (1) Article 18 of the Foreign Exchange Transactions Act and Articles 4-2, 7-14, and 7-17 of the Foreign Exchange Transaction Regulations (amended by Presidential Decree No. 2009-2 of Feb. 3, 2009) as to the report of capital transactions, a report as prescribed by the Foreign Exchange Transactions Act is filed.