Solution : https://service.sap.com/sap/support/notes/752835 (SAP Service marketplace login required)
Summary : 
      SAP Note addresses issues users face when reading files with encoding discrepancies in Unicode systems. Applications should allow users to select file encodings for reading and writing, offering UTF-8 and non-Unicode options. The application server side requires implementation of interface options for these selections, while the frontend should utilize cl_gui_frontend_services=>file_open/save_dialog for encoding specifications. Proper encoding handling prevents CONVT_CODEPAGE exceptions and character misrepresentations. As a temporary fix, ABAP tool RSCP_CONVERT_FILE can correct file encoding, though a user-driven selection is preferred for long-term resolution.
Key words : 
uc  radiobutton group enco default 'x', service method cl_gui_frontend_services=>file_open/save_dialog, pre-unicode times transfering text, call method cl_gui_frontend_services=>file_open_dialog  exporting, open dataset statement text data, function module gui_upload/download  provide, nuc radiobutton group enco, good implicit default handling, call function 'gui_upload'  exporting, function module gui_upload/download
Related Notes : 
       
| 1319517 | Unicode Collection Note | 
| 1312142 | Data transfer: Runtime error CONVT_CODEPAGE | 
| 1071731 | Unicode C-programs and access to OS environment | 
| 1066952 | Working with legacy data files in LSMW (Unicode, BOM, FTP) | 
| 1008640 | RMDATIND: Conversion error for different code page | 
| 980033 | Short dump for the import of a credit card file | 
| 910419 | UPLOAD/DOWNLOAD for ABAP source code and screens | 
| 873901 | General billing interface and Unicode | 
| 788449 | Byte-order Marks in UTF-8 Files | 
| 752859 | sapiconv - a tool for converting the encoding of files | 
| 747615 | Tool for converting files from one code page to another | 
| 27 | Recommendations for the ABAP file interface |