The lower court convicted the Defendant of the facts charged of the instant case (excluding the part not guilty).

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine on the application of Article 10(3)1 and 3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); and “for profit-making” under Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes

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