The judgment below

Examining the reasoning in light of the evidence duly admitted, the lower court is justifiable to have found the Defendant guilty of violating the Punishment of Tax Evaders Act among the facts charged in the instant case on the grounds indicated in its reasoning.

Contrary to the allegations in the grounds of appeal, there is no error of misapprehending the bounds of the principle of free evaluation of evidence against logical and empirical rules or violating the procedures for modification of indictment.

In addition, the ground of appeal to the effect that the prosecution against the violation of the Punishment of Tax Evaders Act constitutes abuse of the right to prosecute is asserted only for the ground of appeal by the defendant or for the ground of appeal that the court below did not consider it as being subject to ex officio, and therefore, it does not constitute a legitimate ground of appeal.

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