The judgment below

Examining the reasoning in light of the evidence duly admitted, it is justifiable for the lower court to reverse the judgment of the first instance that found the Defendant guilty of the facts charged in the instant case on the grounds stated in its reasoning and to render the acquittal.

In so doing, contrary to the allegations in the grounds of appeal, 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 intent to pay retirement allowances in violation of the Guarantee of Workers’ Retirement

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