The principle of "Ne bis in idem" is in order to avoid multiple prosecution for the same conduct and prevent the risk of double jeopardy. This article is from effectiveness of final judgment to discuss the procedure related to "Ne bis in idem" and its basic executive model, and also to explore the core of judgment, which is the debate on the same conduct between legal theory and legal practice. This article is also from current regulations and comparative law's point of view to discuss the effectiveness of the same case that has been judged by foreign jurisdiction.