The argument in the grounds of appeal is that the judgment of the court below is unlawful, since the court below found the defendant guilty by finding wrong facts based on a statement without credibility, although the defendant did not allow the defendant to enter the false purchase price in the sales contract as stated in the facts charged.

However, the fact finding and the selection and evaluation of evidence which are based on such fact finding belong to the exclusive authority of the fact-finding court unless they exceed the bounds of the principle of free evaluation of evidence, and the ground of appeal is not legitimate grounds of appeal since it contests the fact-finding belonging to such exclusive authority

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