Restitution doesn't remove guilt.
In Kharana v. Gonzales, the Ninth Circuit held that an alien cannot “buy down” the value element of an “aggravated felony” as defined by the Immigration and Nationality Act (“INA”). Kharana, a lawful resident alien, pleaded nolo contendre to charges of defrauding victims of amounts greater than $10,000. Immigration authorities commenced removal proceedings, due to her conviction of felonies involving loss to the victims of more than $10,000. She subsequently made those victims whole through restitution, and argued her victims had therefore no sustained losses greater than $10,000. The Court held that the INA definition applies to the conviction, and subsequent restitution cannot alter the fact of conviction, particularly as Kharana repaid her victims only after her schemes were discovered and she faced criminal penalties.