Examining the evidence duly adopted and examined by the lower court and the first instance court, it is justifiable to maintain the first instance judgment that found the Defendants guilty of the facts charged in this case on the grounds stated in its reasoning.

There is no error of exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or of misapprehending the legal principles on the requirements for recognition of forest income under the former Income Tax Act (amended by Act No. 8144 of Dec. 30, 2006), the requirements for application of Article 43 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 19890 of Feb. 28, 2007), and the calculation of the amount of evaded tax.

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