The lower court, on the grounds indicated in its reasoning, convicted the Defendant of the charges.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, 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 identity of basic facts and the intent of unlawful acquisition of a crime of violating the Punishment of Tax Evaders Act (Embezzlement).

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