For the reasons indicated in its holding, the lower court found the Defendant guilty of aiding and abetting fraud on the ground that there was no proof of the crime committed regarding the aiding and abetting fraud No. 7 of the crime list among the facts charged in the instant case, and found the Defendant not guilty on the ground of the fraud aiding and abetting.

The judgment below

Examining the reasoning in light of the relevant legal principles and records, the lower court did not err in its judgment by misapprehending the legal doctrine regarding the timing of acceptance and indirect principal offense in fraud.

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