The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The judgment of the court below

1. As to the foreign currency purchase business in the used cars export complex listed in Paragraph (b), the Defendant’s place of business was closed, the Defendant did not intend to change the place of business to the used cars export complex, and merely carried on a business trip for the convenience of customers. This does not constitute the subject of report on change under Article 8(4) of the Foreign Exchange Transactions Act

Nevertheless, the judgment of the court below which found this part of the facts charged guilty is erroneous in misconception of facts or misapprehension of legal principles.

B. Foreign currency purchase business part in the above used car export complex is not subject to a report of change, and thus, it should be excluded from the calculation of the amount of the additional collection. In this case, the subject of the additional collection should be limited to the profit acquired by the defendant ( maximum of three won per US$1, maximum of two won per US$1, and maximum of two won per US$1) rather than the relevant sales amount.

2. Determination

A. Article 15(1) and (2) of the Enforcement Decree of the Foreign Exchange Transactions Act provides that a person who intends to engage in a money exchange business as a business shall apply for registration to the Minister of Strategy and Finance, along with the documents determined and publicly notified by the Minister of Strategy and Finance, in an application stating the name of the money exchange office, the location of the place of business, the scope of handling money exchange business, etc.