All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. In relation to a business trip, the Defendants merely participated in the project cost and necessary expenses in a situation where the report on the business expenses, etc. was received from the employees of the company that did not require the report, and the report on the business expenses cannot be accurately recognized. Therefore, there was no intention to ship out the foreign currency.

B. The lower court’s respective punishment (a fine of KRW 500,000) imposed on the Defendants is unreasonable on the grounds that it was unreasonable.

2. Determination

A. The court below, based on the evidence duly adopted and investigated facts-finding, stated that the Defendants had experience in carrying and shipping foreign currency prior to the date of this case, and stated that “foreign exchange report (not less than 10,000 US dollars)” is “foreign exchange report” on the departure notice, but there is no separate inquiry as to whether the Defendants could carry and shipping foreign currency without reporting to customs officials at the time of departure, and the Defendants’ assertion is ultimately believed to be the end, but there is no circumstance to deem that the above employees were not those in a position to explain the legality of the procedures for carrying foreign currency in the status of the bank employees with the authority of the Bank employees who exchanged the instant US dollars, and there is no circumstance to deem that the said employees made a statement to the effect that they did not file a report regarding carrying and shipping foreign currency on several occasions (the Defendant’s materials submitted by the employees of the company included the phrases that “the documents were simplified without need,” but the content of the report was not included in USD 3 with the objective of establishing the project cost, including USD 13.