조세범처벌법위반
The appeal is dismissed.
The grounds of appeal are examined.
For the reasons indicated in its reasoning, the lower court upheld the first instance judgment that acquitted the Defendant on the ground that the facts charged in this case against the Defendant constituted a case where there is no proof of crime.
The judgment below
Even if examining the reasoning of the lower judgment based on the record, the lower court did not err by misapprehending the legal doctrine regarding the evaluation of free evaluation of evidence and the probative value of indirect evidence, or by exceeding the bounds of free evaluation of evidence in violation of logical and empirical rules, contrary to what is alleged in the grounds of appeal.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.