For the reasons indicated in its reasoning, the lower court reversed the first instance judgment that found the Defendant guilty on the facts charged of this case on the grounds that there is no proof of crime, and sentenced the Defendant not guilty.

Even if examining the record, the lower court did not err 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 intent to pay retirement allowances in violation of the Guarantee of Workers’ Retirement Benefits Act, 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.