The lower court found the Defendant guilty of the instant charges on the grounds indicated in its reasoning.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence inconsistent with logical and empirical rules, by misapprehending the legal doctrine on the establishment of a crime of violating Article 19(1) of the former Act on External Audit of Stock Companies, or by violating the principle of

The argument that there was an error in violation of the due process principle in the permission to amend the bill of amendment of the first instance trial is not a legitimate ground for appeal since the defendant alleged that it was the ground for appeal or that the court below did not consider it as the subject of ex officio.

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