For the reasons indicated in its holding, the lower court convicted the Defendants 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 in its judgment 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 “Fraud or other unlawful act” as prescribed in Article 3(1) of the Punishment of Tax Evaders Act, and the

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