For the reasons indicated in its reasoning, the lower court upheld the first instance judgment that acquitted the Defendant on the ground that there is no proof of crime regarding the facts charged of this case.

In light of the record, the lower court did not err by misapprehending the legal doctrine regarding the causal relationship between deception in fraud and the occurrence of loss.

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