Examining the evidence duly adopted and examined by the lower court and the first instance court, the lower court was justifiable to have determined that the instant facts charged was guilty on the grounds stated in its reasoning.

There is no error of exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or of misapprehending the legal principles as to joint principal offenders and annual evaded tax amount.

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