The judgment below

Examining the evidence duly adopted by the first instance court, which maintained the reasoning of the judgment, the court below was just in finding the Defendant guilty of violating the Punishment of Tax Evaders Act due to submission of a list of total tax invoices by customer and by seller among the facts charged in the instant case on the grounds stated in its reasoning, and the offender also committed an act of aiding and abetting the Defendant by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal principles as to the crime of aiding and abetting, as alleged in the grounds of appeal.

In addition, the argument that the court below erred in the violation of the principle of balance of crime or the principle of accountability in sentencing is ultimately an unfair argument for sentencing.

Therefore, under Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment with or without prison labor for more than ten years has been imposed, an appeal is permitted for the wrongful grounds for sentencing. As such, the argument that the determination of a sentence is unfair is not a legitimate ground for appeal in this case where a minor sentence has been imposed against the defendant.

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