The lower court, on the grounds indicated in its reasoning, convicted the Defendant of the charges.

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 against logical and empirical rules, or by misapprehending the legal doctrine on the criminal intent of defraudation and the presumption of innocence and the principle of no punishment without law.

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