Is a concept of good and bad innate or learned?
Psychologically, guilt can be described as "a feeling of responsibility or remorse for some offense, crime, wrong, etc., whether real or imagined" (Dictionary.com).

Guilt is an emotion triggered by a belief that you did something wrong, based on what you think is wrong. You can feel guilty after breaking your New year resolution. You can also feel guilty when doing something what is considered wrong by social, moral or religious criteria set by others but only when you believe that what you did is wrong.

So, you can feel guilty when you do something against your personal beliefs. I'm not answering to "Is a concept of good and bad innate or learned?" because, this is not a psychological question...The question what is innate and learned, of course, can be a psychological question. I believe that the capability of feeling guilt (not guilt by itself) is innate.