Based on its stated reasoning, the lower court upheld the first instance judgment that acquitted the charged facts of this case on the ground that there was no proof of crime.

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 exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on the willful negligence of aiding and abetting fraud.

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