For the reasons indicated in its reasoning, the lower court reversed the judgment of the first instance that found the Defendant guilty on the facts charged of this case on the grounds that there was no proof of crime.

The judgment below

In light of the records, the above judgment of the court below is just, and contrary to the allegations in the grounds of appeal, there were no errors in the misapprehension of legal principles as to the intention to pay retirement allowances in violation of the Workers' Retirement Benefits Guarantee

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