The judgment below

Examining the reasoning in light of the evidence duly admitted by the court below, the court below is justified in finding the defendant guilty of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) and violation of the Punishment of Tax Evaders Act due to failure to receive tax invoices among the facts charged in the instant case on the grounds stated in its reasoning.

In contrast to the allegations in the grounds of appeal, there is no error of law by exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or by misapprehending the legal principles on “total amount of supply value, etc.” under Article 10(3) of the Punishment of Tax Evaders Act and Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes, as 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.