The judgment below

Examining the evidence duly admitted by the first instance court, which maintained the reasoning of the lower court, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, contrary to what is alleged in the grounds of appeal, or by misapprehending the legal doctrine on “the act of fraud or other wrongful act” under Article 3(1) of the Punishment of Tax Evaders Act.

The argument that the judgment of the court below did not properly consider the reasons for sentencing under Article 51 of the Criminal Act is an unfair argument in sentencing.

According to Article 383 (4) of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for not less than ten years is declared, an appeal can be filed on the grounds of unfair sentencing.

Therefore, in this case where the defendant was sentenced to a more minor punishment, the argument that the above assertion or punishment is too unreasonable is not a legitimate ground for appeal.

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