All appeals are dismissed.

The grounds of appeal are examined.

1. On the grounds of appeal by the public prosecutor, the lower court acquitted the public prosecutor on the ground that there was no proof of crime regarding the violation of the Punishment of Tax Evaders Act due to tax evasion among the facts charged in the instant case.

The judgment below

Examining the reasoning in light of 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 evade tax.

2. As to the Defendant’s grounds of appeal, the lower court found the Defendant guilty of violating the Act on the Aggravated Punishment, etc. of Specific Crimes among the facts charged in the instant case on the grounds indicated in its reasoning.

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 interpretation of “the act of issuing or receiving tax invoices without being supplied or being supplied with goods or services” under Article 10(3) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018).

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