Examining the evidence duly adopted and examined by the lower court and the first instance court, the lower court was justifiable to have found the Defendant guilty of the instant facts charged (excluding the non-guilty and the non-guilty part of the reasoning) on the grounds stated in its reasoning.

In so doing, there were no errors by exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or by misapprehending the legal doctrine regarding the sum of values, supply amounts, etc. to be added to the aggregate table of tax invoices, application period, scope, and profit-making purposes, or by omitting judgment.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.