The appeal is dismissed.

The grounds of appeal are examined.

Examining the evidence duly adopted and examined by the lower court and the first instance court in accordance with the relevant legal doctrine, the lower court is justifiable to have convicted the Defendant of the facts charged in the instant case (excluding the dismissal and acquittal portion of the public prosecution) on the grounds stated in its reasoning.

In doing so, there were no errors by misapprehending the purpose of profit-making under Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes and the legal principles on the calculation of the amount of evaded tax under Article 3(1) of the Punishment

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